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Accounting Episodes as Communicative Practice Affecting Cultural Knowledge
Unformatted Document Text:  7 boundary was felt by the informant about appropriate cultural conducts. According to Hitomi, the boyfriend had also felt “a little strange” about Hitomi’s idea of what should have been done. As a result, Hitomi and her boyfriend negotiated their cultural knowledge and decided that they would “say ‘I’m sorry,’ first and then give an excuse.” This negotiation was characterized by Hitomi as “just between him and me,” thus as idiosyncratic one, rather than cultural one. Nevertheless, her cultural knowledge, or her use of it, was affected by being engaged in this accounting episode. In the next excerpt, Masato, a 25-year-old junior who had been in the United States for 5 years, began to describe an accounting episode with his adviser. Excerpt 2(a) #J9(Masato) pp. 7-10 I: Have you thought about any incident like the ones I described in the letter? M: ....For example, there were exchanges with my adviser for the course I’m taking. Japanese are rather passive than active, aren’t they? My adviser knows that kind of attitude to some extent but doesn’t really know, either one of us knew. Masato had been assigned to find a place to work for his internship. The place must have been one related to athletic or recreational activities that were academic enough to get a grade, such as helping running a gym. The one Masato had found, however, was serving coffee at coffee hour and preparing movies for entertainment at an international dormitory. When he met the adviser and told him about the place, the adviser said, “That’s not academic at all. What will you learn by serving coffee there?” According to Masato, the adviser was angry at

Authors: Kotani, Mariko.
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7
boundary was felt by the informant about appropriate cultural
conducts. According to Hitomi, the boyfriend had also felt “a
little strange” about Hitomi’s idea of what should have been
done. As a result, Hitomi and her boyfriend negotiated their
cultural knowledge and decided that they would “say ‘I’m
sorry,’ first and then give an excuse.” This negotiation was
characterized by Hitomi as “just between him and me,” thus as
idiosyncratic one, rather than cultural one. Nevertheless, her
cultural knowledge, or her use of it, was affected by being
engaged in this accounting episode.
In the next excerpt, Masato, a 25-year-old junior who had
been in the United States for 5 years, began to describe an
accounting episode with his adviser.
Excerpt 2(a) #J9(Masato) pp. 7-10
I:
Have you thought about any incident like the ones
I described in the letter?
M:
....For example, there were exchanges with my
adviser for the course I’m taking. Japanese are
rather passive than active, aren’t they? My
adviser knows that kind of attitude to some extent
but doesn’t really know, either one of us knew.
Masato had been assigned to find a place to work for his
internship. The place must have been one related to athletic
or recreational activities that were academic enough to get a
grade, such as helping running a gym. The one Masato had found,
however, was serving coffee at coffee hour and preparing movies
for entertainment at an international dormitory. When he met
the adviser and told him about the place, the adviser said,
“That’s not academic at all. What will you learn by serving
coffee there?” According to Masato, the adviser was angry at


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