The Last Samurai an Essay

The Plot of the Film

In 1876, Captain Nathan Algren (Tom Cruise) is traumatized by his massacre of
Native Americans in the Indian Wars and has become an alcoholic to stave off the
memories. Algren is approached by former colleague Zebulon Gant (Billy Connolly),
who takes him to meet Algren's former ColonelBagley (Tony Goldwyn), whom
Algren despises for ordering the massacre. On behalf of businessman Mr. Omura
(Masato Harada), Bagley offers Algren a job training conscripts of the new Meiji
government of Japan to suppress a samurai rebellion that is opposed to Western
influence, led by Katsumoto (Ken Watanabe). Despite the painful ironies of crushing
another tribal rebellion, Algren accepts solely for payment. In Japan he keeps a
journal and is accompanied by British translator Simon Graham (Timothy Spall).
Despite Algren's objections, Omura has Bagley order the peasant conscripts to fight
early and they are routed when engaging the samurai. Gant is killed and Algren kills
leading samurai warrior Hirotaro. Katsumoto is reminded of a vision of a tiger while
watching Algren fight with a tiger embroidered spear and orders his capture. Taken
to the samurai village, Algren is treated by Hirotaro's widow Taka and Katsumoto's
son, Nobutada (Shin Koyamada) and recovers from his trauma. He begins to
converse with Katsumoto, study swordsmanship under warrior Ujio (Hiroyuki
Sanada) and apologizes to Taka for Hirotaro's death which she accepts because of the
honor of battle. Growing closer to her and her children, he later helps defend the
village from a night attack by Omura's ninja.
In spring, Algren is taken back to Tokyo as promised. The Imperial Japanese army
have become better organized with American equipment and Omura offers Algren
command if he reveals information on the rebels. Algren declines, so privately
Omura orders his death. Katsumoto offers his counsel to the young Emperor, but
finds the Emperor's control is weak. When Katsumoto refuses to obey the new law to
not display swords, he is arrested. Algren frees Katsumoto with the assistance of
Ujio, Nobutada and Graham. Nobutada is severely wounded as they escape,
sacrificing himself to slow the guards. Katsumoto mourns, but receives word that a
large Imperial Army group led by Omura and Bagley will engage them. Five
hundred samurai are rallied as Algren compares their predicament to the Battle of
Thermopylae. On the eve of battle, Algren is presented with akatana, kisses Taka and
wears Hirotaro's red armor as a symbol of respect to her.
In battle, the samurai fall back, preventing the Imperial army from using its full
firepower. As they expect, Omura orders the infantry to advance, straight into their
fire trap. The samurai then unleash a rain of arrows as a wave of swordsmen,
including Katsumoto and Algren, attack. A second Imperial infantry wave advances,
only to be countered by Ujio's samurai cavalry, leaving many dead on both sides
before the Imperial forces retreat. Realizing that fresh Imperial forces are coming,
the samurai resolve to fight to the death in a final charge. Algren hurls his sword at
Bagley, fatally wounding his nemesis, but the samurai are finally cut down
by Gatling guns. Moved by the sight of his dying countrymen, the Imperial captain
stops the fire, defying Omura's orders. Katsumoto, observing Bushido, asks Algren
to assist in his seppuku. Katsumoto dies and the Imperial soldiers kneel and bow
around the fallen samurai.
Later, the American ambassador prepares to have the Emperor sign a treaty but an
injured Algren enters and interrupts the proceedings, offering Katsumoto's sword to
the Emperor. The Emperor comes to realize that whilst Japan must modernize, it
must chart its own path and never forget its own history and traditions. The Emperor
dismisses the American ambassador and confiscates Omura's fortunes to be given to
the people. Graham, who was given Algren's journal to help write a book, speculates
that Algren may finally have found peace. The film ends as Algren returns to Taka.
Resume and Comment
That film is based on the true story, in the history when Japan Country tried to be
more opened to the world. The Japanese started to adapt and learn about western
culture. That was the transition between Edo period and the Meiji period (1868-
1870s). The emperor Meiji was moved from Kyoto to Tokyo which became the new
capital; his imperial power was restored. The actual political power was transferred from the
Tokugawa Bakufu into the hands of a small group of nobles and former samurai.
What can I linked it with International accounting nowadays its when we must adapt the
new IFRS standard from the last accounting standard which is US GAAP.
At that time, Japan have a chaos because of, they are really proud of their culture and
protect it by not accepted any foreign culture that may be harm their own culture
But, its not the world if its just stay same. Like other subjugated Asian nations, the
Japanese were forced to sign unequal treaties with Western powers. These treaties
granted the Westerners one-sided economical and legal advantages in Japan. In order
to regain independence from the Europeans and Americans and establish herself as a
respected nation in the world, Meiji Japan was determined to close the gap to the
Western powers economically and militarily. Drastic reforms were carried out in
practically all areas.
The new government aimed to make Japan a democratic state with equality among
all its people. The boundaries between the social classes of Tokugawa Japan were
gradually broken down. Consequently, the samurai were the big losers of those social
reforms since they lost all their privileges. The reforms also included the
establishment of human rights such as religious freedom in 1873. But, we change
something that already became our culture, our standard, or even its already became
our life, it was not easy as people thought.
Same with the accounting standard that we were used. In Several years we used US
GAAP standard, that already become our guideline. And then, when the Europe
change it we must adapt to IFRS. We know that the standardized of accounting
standard its better for the business, especially now, we are in globalization era.
Which one every countries can connect easily and the company do business with the
other company from another country.
The adaptation needs time, and well, in case of Japan history they need some war
(and I think its not necessary for standardized the accounting standard). Somehow,
some people agree easily with the new guideline, but the other needs time. The time
and the effectiveness just according how much that country can adapt the new
standard and based their own condition. Like, some developing and developed
countries when they adapt new standard. In developing countries they still fight
against high inflation, gap in currency rate, low quality of life than developed
countries.
Every changes have risk. Same with Japan who want to change become a modern
and independent country at that time. US GAAP change or convergence to IFRS
have their own risk. And in financial management risk that what the accounting role
to manage that.
Management accountants play an important role in the risk management process.
They help identify potential market risks, quantify trade-offs associated with
alternative risk response strategies, measure a firms exposure to specific risks,
account for specific hedge products, and evaluate the effectiveness of hedging
programs. In the current economic meltdown, deemed by many to be the biggest
financial crisis since the Great Depression, a major limitation of quantitative risk
models was the failure of management and their accountants to adjust their risk
models for changes in the environment that made their data inputs questionable.
(Jeffrey Marshall and Gregory J. Millman, Lessons from the Abyss: The Credit
Meltdown and Risk Management, Financial Executive, May 2008, p. 38.)
The adaptation, of accounting standard is based on 8 factors that influence
accounting development in International standards.
1. Sources of financial
2. Legal system
3. Taxation
4. Political and Economies ties
5. Inflation
6. Level and Economic Development
7. Education Level
8. Culture
And, back to the film, Hofstede identified four national cultural dimensions (or
societal values):(1) individualism, (2) uncertainty avoidance, (3) power distance, and
(4) masculinity (Choi and Meek International accounting- 7
th
ed, p. 34) we can see
that Japan try to stay with their conservatism, in same way they want to change to
become better but, they wont forget their origin.
Same with us in Accounting standardized. We want to change become a better one,
with IFRS and IASB as the council. But, Each country should adapt with it, not
change it at all. IFRS is must be more flexible, so we can still remember who we are.
In my opinion, like the best line I ever found in this film, when the emperor Meiji
said, And now we have railroads, and cannon. Western clothing. But, We cannot
forget who we are or where we come from.. I absolutely agree with that.
Yes, we must change to better, Better standard that we use to make our development
better. But we cant remove all of old ways, we must remember who we are and how
we must adapt. Adaptation it doesnt mean we much lose our identity, in fact
adaptation its make our identity stronger.
And one more thing that we can learn from that film. Same with Captain Aulgren
that can learn how to be a Samurai or the Japanese who can learn how to use riffle.
We as Accounting in Indonesia, which is developing country can learn to be a strong
accountant like the other accountant from developed countries.

Source:
The Last Samurai (Warner Bros production) 2003
Frederick D. S. Choi & Gary K. Meek, International Accounting 7
th
Edition
Prentice Hall