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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.

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.

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.

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.

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.

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.

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

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.

Du Bois's interest in the Japanese empire points us in the direction of examining non-Western imperial policies and discourses and how they relate to racialization. For Du Bois, Japan was an exemplar of a nonwhite empire. This chapter reconstructs a Du Boisian conception of race that identifies it closely with ethnicity, against the belief that the African-American intellectual held on to a merely biological conception of race. I argue that his thought evolved towards a social-construction approach in which race must be understood historically and in particular global contexts. By analyzing Japan's policies and discourses around the boundaries of the Japanese, I explicate how Japan carried out a process of self-racialization owing to its dialectical relationship with the West. It also racialized its colonial subjects in a process of in-group delineation according to Japan's imperial imperatives. The case of the Japanese empire demonstrates how a global/transnational approach to racialization is valuable. It also evinces how white supremacy and universalism are not the only logics of imperialism. Moreover, it shows that Du Bois believed white supremacy could be transcended. However, Du Bois was too idealistic about Japan's empire, ignoring how oppressive nonwhite imperial rulers can be toward their subjects even when there are phenotypical similarities between them.

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.

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.

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.

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.

Original research based on archival studies of British colonial documents.