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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.

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.

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.

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.