در زیر پارادوکس جهانی شدن: به سوی پایداری تنوع فرهنگی در تحقیقات حسابداری

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.