Accounting and Finance Seminars -Naoko Komori (Sheffield)
Place Matters: Re-thinking Accounting Craft in Socio-Cultural Context
Globalisation has brought migration and the transnational movement of people from different backgrounds with culture, ethnicity and language, which give rise to the intercultural interaction and people’s re-interpretation of their experiences. Such effect of globalisation also influences on accounting academic space; although with some limitations, this movement has enhanced our understanding of everyday accounting practices and the ways in which accounting is interwoven within different set of organizational and social contexts. This trend corresponds with Hopwood’s (2005) call, highlighting that “the need for new understandings of the organizational and social functioning of the accounting craft remains ever real”. While accounting research to date have shed light on the accounting practice, however, these studies place little emphasis on the significance of learning accounting craft. Drawing on the author’s long-standing research on accounting and audit practices in Japan, this paper re-considers the meaning of learning accounting craft and its significance within the current context.