Organization of Politics in the Case of the United States C.P.A. Program Administered in Japan

According to Andrew Samuels (Organization on the Couch), the social defense mechanism in organizations is closely related not only to psychological factors but also to socio-economic factors. The relationship between political power (and politics) and the psychological contract have received less scholarly attention. Today's theme is the interesting phenomenon of the United States C.P.A. as administered in Japan. The exam has been popular for last 10 years. In Japan, under pressure to revise financial policy in a deteriorating economic condition, Japan has been forced to quickly adopt international accounting principles, primarily United States GAAP (Generally Accepted Accounting Principles). As a result the United States C.P.A. examination has been flooded with anxious Japanese candidates including many certified Japanese CPA holders.Dr. Randy Howard of Montana State University, Billings has mentioned the messy cross-cultural psychological condition between Japan and the United States. A state of projective identification is occurring between the bureaucrat-oriented Japanese system and private sector oriented U.S. system. This destructive situation provides a good theme for psychoanalysis.