EconPapers    
Economics at your fingertips  
 

Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research

Naoko Komori

CRITICAL PERSPECTIVES ON ACCOUNTING, 2015, vol. 26, issue C, 141-156

Abstract: 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.

Keywords: Critique; Intérêt public; Crítica; Interés Público; Public interest; Knowledge capitalism; Translation; Globalization paradox; Language; Actor Network Theory (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations View citations in EconPapers (4) Track citations by RSS feed

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S104523541400094X
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:26:y:2015:i:c:p:141-156

Access Statistics for this article

CRITICAL PERSPECTIVES ON ACCOUNTING is currently edited by Marcia Annisette, Christine Cooper and Yves Gendron

More articles in CRITICAL PERSPECTIVES ON ACCOUNTING from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

 
Page updated 2018-04-28
Handle: RePEc:eee:crpeac:v:26:y:2015:i:c:p:141-156