This dissertation attempts to provide an exploratory structure to respond to, and tries to resolve, an existing void in international accounting research. The void is a lack of coherently structured, nation-specific, descriptive research to investigate socio-economic phenomena which may influence financial accounting. This dissertation's salient features include a political economy theory, an exploratory, sociological method, and a case study format. The political economy of accounting, introduced by Tinker [1980] and refined by Cooper and Sherer [1984], emphasizes a persuasive social relations dimension. This theory motivates selection of three countries (the United States, France, and Japan) that appear to have divergent socio-cultural environments. An exploratory and analytical approach of modified (enlarged) exogenism, developed by Smith [1973, 1976] and adapted to accounting by McKinnon [1986], provides an analytic structure for this exploratory investigation. Modified exogenism focuses upon an open, dynamic social system (the process of financial accounting), and provides analysis reflecting four major areas (the environment, intrusive events, intra-system activity, and trans-system activity). After examining the nation-specific financial accounting (socio-economic) structures for each country, an analysis of selected financial disclosures attempts to gain a better understanding of how socio-economic factors have influenced the development of financial accounting. My primary objective is to …

This research presents an in depth discussion and analysis on U.S. Japanese foreign trade. It is divided into two parts. The first hypothesis states that the appreciation of the dollar in the early eighties is positively correlated with the U.S. trade deficit, especially with Japan. The second hypothesis states that Friedrich Von Hayek's Theory of Social Order applies to the development of capitalism in that country. This can also be divided into two parts, a) this generation of Japanese consumes, saves, and invests differently than previous generations, and b) Japanese consumption and investment patterns follow U.S. consumption and investment patterns with a lag.

During the Korean War, US-Japan relations changed dramatically from the occupation status into one of a security partnership in Asia. When North Korea invaded South Korea, Washington perceived Japan as the ultimate target. Washington immediately intervened in the Korean peninsula to protect the South on behalf of Japanese security. Japanese security was the most important objective of American policy regarding the Korean War, a reality to which historians have not given legitimate attention. While fighting in Korea, Washington decided to conclude an early peace treaty with Japan to initiate Japanese rearmament. The issue of Japanese rearmament was a focal point in the Japanese peace negotiation. Washington pressed Japan to rearm rapidly, but Tokyo stubbornly opposed. Under pressure from Washington, the Japanese government established the National Police Reserve and had to expand its military forces during the war. When the Korean War ceased in July 1953, Japanese armed forces numbered about 180,000 men. The Korean War also brought a fundamental change to Japanese economic and diplomatic relations in Asia. With a trade embargo on China following the unexpected Chinese intervention in Korea, Washington wanted to forbid Sino-Japanese trade completely. In addition, Washington pressed Tokyo to recognize the Nationalist regime in Taiwan …

Increasing globalization and transnational trends in business have resulted in greater contact with people from different cultures. However, in any cross-cultural encounter, miscommunication and misunderstandings are likely to occur. In a workplace setting, these can seriously undermine job performance and employee relations. The Intercultural Sensitizer is a cross-cultural training tool that is designed to increase the likelihood that trained individuals will make accurate interpretations concerning behavior observed in individuals from other cultural groups (Albert, 1983) . The purpose of this study was two-fold: (1) to identify cultural differences between Americans and Japanese that can lead to misunderstandings in the workplace and hinder communication, and (2) to construct an intercultural sensitizer that will enable the two cultural groups to interact more effectively with each other. The study's five-phase research design was based on Albert's (1983) delineation of the construction of an intercultural sensitizer. Twenty-four episodes were constructed and statistically analyzed to determine if there was a difference in the way the two cultural groups responded to a given situation. Nine episodes yielded critical values significant at the .05 level. The study concluded that there while there are differences in the cultural perspectives of American and Japanese business professionals, the two groups …