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West Meets East and East meets West: Gender Research as a Cultural Encounter in Accounting

机译：西方会见东西方与西方：性别研究是会计的文化遭遇

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Globalisation has brought about migration and the transnational movement of people from different backgrounds, cultures, ethnicities, using different languages, and has thereby facilitated intercultural interaction and re-interpretation of lived experiences. Gender research in accounting is also influenced by globalization, which has created a platform where different cultures can meet and interact, and where knowledge can be synthesized from the work of authors from various different countries. Building on my own research experiences and its outcomes, this study examines the globalisation of gender research in accounting by tracing the development of research on the relationship between Japanese women and accounting. The experiences of Japan highlight that knowledge in accounting, including gender-in-accounting studies, historically flows from West to East. The language, concepts and framework in existing Western-led accounting studies translate and visualise the history and phenomena in a Japanese context to be shared within the international accounting arena. This study demonstrates that this process provides a body of interesting evidence from Japanese contexts in the fields of history, household accounting and professionalization. Accounting played an enabling role for women in Japan, while positioning women to act as catalysts for social change. Questions arise regarding the potential for such findings (from the East) to flow to the West and be accorded equal status to Western-led accounting research. The study concludes by discussing, in terms of achieving sustainable and innovative knowledge creation in accounting, the importance of herstory in understanding local culture and its integration into ‘global’ academic research.
机译：全球化带来了来自不同背景，文化，种族，使用不同语言的人们的移民和跨国流动，从而促进了跨文化的互动和对生活经验的重新诠释。会计领域的性别研究也受到全球化的影响，全球化创造了一个平台，不同文化可以在这里相遇和互动，并且可以从不同国家的作者的工作中综合知识。基于我自己的研究经验及其成果，本研究通过追踪日本女性与会计之间关系的研究进展，研究了会计中性别研究的全球化。日本的经验表明，包括性别会计在内的会计知识在历史上是从西方流向东方的。现有的西方主导的会计研究中的语言，概念和框架可以在日本语境中翻译和可视化历史和现象，并在国际会计领域共享。这项研究表明，这一过程提供了一系列有趣的证据，这些证据来自日本的历史，家庭会计和专业化领域。会计在日本妇女中发挥了促进作用，同时使妇女成为社会变革的催化剂。人们对这样的发现（从东方）流向西方并在西方主导的会计研究中享有同等地位提出了疑问。该研究的结论是，就实现会计领域的可持续和创新知识而言，讨论继承对于理解当地文化及其融入“全球”学术研究的重要性。

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    Komori, N.;

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