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Book part
Publication date: 30 December 2004

Owolabi M. Bakre

This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more…

Abstract

This paper examines the alternative frameworks adopted in empirical research in accounting in developed and colonised developing countries, and suggests that a more appropriate methodological framework is necessary to explain the emergence and subsequent development of the accounting profession in the colonised developing countries. In this regard, the paper rejects the claim that the expansion of the Western-based accountancy bodies into colonised developing countries is inevitable. Rather it posits the view that the influences of the U.K.-based Association of Chartered and Certified Accountants (ACCA), the American Institute of Certified Public Accountants (AICPA), the Canadian Institute of Chartered Accountants (CICA) and the dominance of Western accounting practices in the colonised developing world are intertwined with the local historical, global and cultural circumstances. Therefore, the problematique of imperialism is critical and significant for understanding the context in which the accounting profession has developed in former colonised countries. Bearing this in mind, the paper argues, then, that in order to adequately and validly investigates accounting issues in any former colonised developing nation; one has to adopt the frameworks of cultural imperialism and globalisation to fully contextualise the nature of accounting in colonised developing countries.

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Re-Inventing Realities
Type: Book
ISBN: 978-1-84950-307-5

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Article
Publication date: 1 February 2003

John Weckert and Yeslam Al‐Saggaf

Recently two reports appeared in the press, each of which expressed a very different attitude towards intellectual property. One, in the Australian press, discusses a bill…

Abstract

Recently two reports appeared in the press, each of which expressed a very different attitude towards intellectual property. One, in the Australian press, discusses a bill before the US House of Representatives that would “give American copyright holders freedom to hack PCs used to illicitly share files over peer‐to‐peer (P2P) networks, without fear of prosecution or litigation”. That this represents a fairly strong view of the importance of intellectual property can be seen further as the report continues.

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Journal of Information, Communication and Ethics in Society, vol. 1 no. 1
Type: Research Article
ISSN: 1477-996X

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Book part
Publication date: 26 February 2016

Kay Mathiesen

To discuss the problem of cultural imperialism as it relates to human rights and to provide a framework for applying human rights to Library and Information Services (LIS…

Abstract

Purpose

To discuss the problem of cultural imperialism as it relates to human rights and to provide a framework for applying human rights to Library and Information Services (LIS) so as to respect diverse worldviews.

Methodology/approach

The chapter is theoretical in nature but also draws out important practical implications. The problem is described and addressed using the approach of philosophical ethics emphasizing moral pluralism. Political and moral theories are compared and lessons drawn from them for LIS practice.

Findings

Drawing on the work of philosopher Jacques Maritain (1949) as well as contemporary human rights theory, an understanding of human rights as pluralistic and evolving practical principles is developed. Using Maritain’s conception of human rights as a set of common principles of action, guidelines for applying human rights in ways that avoid cultural imperialism are provided.

Social implications

The findings of this chapter should assist LIS professionals in understanding the relationship between human rights and cultural diversity. In addition, it gives professionals a framework for understanding and applying human rights in a ways that respects cultural diversity.

Originality/value

This chapter develops an original approach to applying human rights in a way that respects cultural diversity.

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Perspectives on Libraries as Institutions of Human Rights and Social Justice
Type: Book
ISBN: 978-1-78635-057-2

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Article
Publication date: 1 June 2000

Joseph W. Grubbs

Current theories of organization tend to discuss the management of change across networks in a grammar of instrumental reason, thereby offering legitimacy to the…

Abstract

Current theories of organization tend to discuss the management of change across networks in a grammar of instrumental reason, thereby offering legitimacy to the imperialism that emerges when groups come together in a shared‐change experience. However, by adopting principles of critical theory, the social research project initiated by a group of scholars known as the “Frankfurt School”, we may challenge this degradation of knowledge and its companion, human domination. A critical theory of interorganizational change reveals three forms of organizational imperialism: cultural domination, cultural imposition, and cultural fragmentation. From this perspective, we may understand the deleterious human, social and cultural consequences of organizational expansionism, and thereby initiate a dialogue for cultural emancipation, a more meaningful, culturally sensitive approach to change.

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Journal of Organizational Change Management, vol. 13 no. 3
Type: Research Article
ISSN: 0953-4814

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Book part
Publication date: 2 December 2019

Frank Fitzpatrick

Abstract

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Understanding Intercultural Interaction: An Analysis of Key Concepts
Type: Book
ISBN: 978-1-83867-397-0

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Article
Publication date: 1 August 1999

Andrew Calabrese

The prospect that technological and social innovation in the use of communication and information technologies are bringing about an end to sovereignty has been a source…

Abstract

The prospect that technological and social innovation in the use of communication and information technologies are bringing about an end to sovereignty has been a source of optimism, pessimism and ambivalence. It has captured the popular imagination and it can be found in the anxieties of national leaders about the mingling and collision of cultures and cultural products within and across their borders, and about growing awareness that environmental threats bow to no flag. According to much of this discourse, national governments are becoming increasingly powerless in their battles against real or imagined plights of cultural imperialism (and sub‐imperialism, that is, cultural imperialism within states) and capital mobility, as well as in their efforts to effectively exercise political control through surveillance and censorship. The end of sovereignty is a theme in political discussions about new pressures brought on by global regimes of trade and investment, and by unprecedented levels of global criminal networks for drug trafficking, money laundering and trade in human flesh. Social movements and non‐governmental organizations (NGOs) have reflected this by recognizing the need to match the scale of the problems they confront with appropriately scaled collective action. This article examines the discourse about the end of sovereignty and therise of new institutions of global governance. Particular emphasis is given to how advancements in the means of communication have produced the ambivalent outcomes of threatening the democratic governance of sovereign states, and serving as foundations for the assertion of democratic rights and popular sovereignty on a global scale.

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info, vol. 1 no. 4
Type: Research Article
ISSN: 1463-6697

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Article
Publication date: 20 February 2017

Shanta Shareel Davie

The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and…

Abstract

Purpose

The purpose of this paper is to complement and extend accounting studies on gender and post-colonialism by examining the interrelationship between accounting, gender and sexuality within an imperial context.

Design/methodology/approach

Archival materials enable the construction of an accounting knowledge of how ideas of masculinity and sexuality shaped both female and male participation in distant British colonies.

Findings

By exploring the manner in which accounting may be implicated in micro-practices through which gendered/sexualized relations are produced in societies the paper finds that empire’s colonial project on Indian indentured workers, the constitution of their identities, and the translation of abstract policies into practice were facilitated by accounting instruments for management and control.

Originality/value

Original research based on archival studies of British colonial documents.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 2
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 10 April 2009

Kavous Ardalan

The purpose of this paper is to show how different philosophical schools of thought view the relation between globalization and culture differently.

Abstract

Purpose

The purpose of this paper is to show how different philosophical schools of thought view the relation between globalization and culture differently.

Design/methodology/approach

This paper places the existing philosophical schools of thought into four broad categories: functionalist, interpretive, radical humanist, and radical structuralist. This paper then shows how each of these four broad categories view the relation between globalization and culture differently.

Findings

This paper finds that the functionalist paradigm views globalization and culture as universal, the interpretive paradigm views globalization and culture as particular, the radical humanist paradigm views globalization and culture as a domination ideology, and the radical structuralist paradigm views globalization and culture as causing conflict between classes.

Research limitations/implications

This paper assumes that each school of thought can be located in one of the four broad categories of philosophical schools of thought. However, this may not be applicable to each and every philosophical school of thought.

Practical implications

This paper implies that one would benefit by becoming familiar with other ways of seeing the same phenomenon. This paper shows that the relation between globalization and culture can be viewed at least from four different vantage points and therefore one would have a better understanding of the relation between globalization and culture if one becomes familiar with all four different view points.

Originality/value

The contribution of this paper is the advice that in the era of globalization it is better for people to become open‐minded because different people from different parts of the world have different perspectives and the best way to be able to live together is to learn about how others think.

Details

International Journal of Social Economics, vol. 36 no. 5
Type: Research Article
ISSN: 0306-8293

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Book part
Publication date: 3 July 2007

Edward J. McCaughan

This paper presents a comparative analysis of artwork produced in the context of social movements waged by Mexicans and Chicanos (U.S. inhabitants of Mexican descent…

Abstract

This paper presents a comparative analysis of artwork produced in the context of social movements waged by Mexicans and Chicanos (U.S. inhabitants of Mexican descent) during the two decades between the mid-1960s and the mid-1980s. Despite the fact that activists in these movements shared many elements of Mexican culture and history, were part of the same generation of radical social movements born in the 1960s, and experienced some significant interchange among movement participants from each side of the U.S.-Mexico border, an examination of movement art reveals significant differences in key elements of the movements’ collective identity and expression of political citizenship. Analysis of the artwork also highlights different aesthetic choices made by movement artists, particularly with regard to the deployment of formal elements associated with the “Mexican School” of art made famous by artists associated with the Mexican Revolution of the early 20th century. Variations in the representational strategies developed by movement artists reflect the distinct relationship of movement constituents in Mexico and the U.S. to each nation's prevailing regimes of accumulation and modes of regulation. The analysis is based on an examination of 374 pieces of art.

Details

Research in Social Movements, Conflicts and Change
Type: Book
ISBN: 978-0-7623-1318-1

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Article
Publication date: 21 May 2018

John Sinclair and Barry Carr

The purpose of this paper is to account for the remarkable proliferation of Mexican restaurants and tequila bars in contemporary urban Australia, in the absence of any…

Abstract

Purpose

The purpose of this paper is to account for the remarkable proliferation of Mexican restaurants and tequila bars in contemporary urban Australia, in the absence of any geographical contiguity, historical connection or cultural proximity between Australia and Mexico.

Design/methodology/approach

The paper traces how the particularities of direct cultural contact, interpersonal networks and grass-roots entrepreneurism can open up new markets, and how the ground is, thus, prepared for subsequent large-scale international corporate entry to those markets. This research is based on interviews with key figures in the development of the Mexican food industry in Australia, interpreted in terms of the extant literature on cultural globalisation. The first-hand accounts of these participants have been interpreted in the light of available secondary sources and relevant theory.

Findings

The most striking theme to emerge in the study is the relative absence of Mexicans, or even Mexico-experienced Australians, in the making of a market for Mexican food in Australia. Rather, initially, Americans were prominent, as entrepreneurs and in forming a consumer market, while in later decades, entrepreneurs and consumers alike have been Australians whose experience of Mexican food has been formed in the United States, not Mexico. The role of hipster subculture and travel is seen as instrumental. Also of interest is the manner in which the personal experiences and interrelationships of the Americans and Australians have shaped the development of the Mexican food industry. This is not to ignore the much more recent participation of a new wave of immigrants from Mexico.

Research limitations/implications

While the scope of the study is national, the sharper focus is on the experience of Melbourne; it would be useful for future researchers to investigate other major cities, even if Melbourne has been the most pivotal of Australian cities in the history of Mexican food in Australia. The study has conceptual and theoretical implications for debates around cultural globalisation and “Americanisation”.

Originality/value

The paper provides a close-grained and suitably theorised account of how a particular consumer trend has become extended on a global basis, with particular attention to both individual experience and agency, and corporate activity.

Details

Journal of Historical Research in Marketing, vol. 10 no. 2
Type: Research Article
ISSN: 1755-750X

Keywords

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