کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
999967 1481709 2015 16 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research
ترجمه فارسی عنوان
در زیر پارادوکس جهانی سازی: به سوی پایداری تنوع فرهنگی در تحقیقات حسابداری
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی

This paper explores how globalization is impacting accounting research in a non-Anglo-Saxon setting by examining the experience of Japan. By drawing on the historical development of accounting research in Japan and on my own personal experiences of publishing in international accounting journals, I consider the processes which currently drive the homogenization of research approaches within Japanese accounting studies at the expense of the country's own tradition of critical thought. The paper argues that the language, concepts and methodological focus in the current research framework predominantly derive from the Anglo-Saxon context, and that the dissemination process in international journals marginalizes the research contributions of non-Anglo-Saxon studies, even when the latter are consistent with Anglocentric styles of research. The Anglocentrism of accounting research in the international arena is being further reinforced by institutional changes in academia, legitimizing the English-speaking Western hegemony in the production and distribution of knowledge in the global knowledge economy. The paper concludes by discussing the importance of cultural diversity both for innovative thinking and the sustainability of accounting as a research discipline.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 26, February 2015, Pages 141–156
نویسندگان
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