Diagnosing the translation gap

Abstract

Diagnosing the Translation Gap: The politics of translation and the hidden contradiction in interdisciplinary accounting research Purpose This paper aims to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and reproduced in qualitative interdisciplinary accounting research (IAR). Design/methodology/approach First, we discuss backstage insights and our own life experiences vis-à-vis translating cross-cultural /language research. We provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, we carry-out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015-2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes. Findings The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community's lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. We argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic "elites" within the IAR community, meanwhile missing opportunities for innovation. Originality/contribution By opening the "black box" pertaining to translation gaps in the context of crosslanguage/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as cultural brokers.

Linguistic Tensions in a Professional Accounting Field: English Linguistic Capital, Hierarchy, Prestige, and Distinction Among Accountants†

“…Researchers translating their data engage in a creative practice of transforming and decontextualizing meanings between cultures. This process is political, involving different dimensions of power relations, domination and resistance among the researcher/translator, participants, and target audience (Steyaert and Janssens 2013; Kamla and Komori 2018). Inevitably, our research is bounded by the limitations of translation processes where some “loss of meaning” is very likely (Boussebaa and Brown 2017).…”

“…Inevitably, our research is bounded by the limitations of translation processes where some “loss of meaning” is very likely (Boussebaa and Brown 2017). However, as we were aware of our “cultural‐broker” role (Kamla and Komori 2018), we tried to mitigate this “loss of meaning” to some extent. For example, we kept notes of difficulties around translating certain concepts (like class) from Arabic to English, and we paid particular attention to code‐switching.…”

Self-correction, control and accountability in the ancient Melaka Kingdom (1401–1511 AD)

“…Scholars are interested in including broader areas of accounting beyond the business organisation to incorporate the marginalised voices from the non-Western identity (Kim, 2008; Graham, 2009; Kamla et al ., 2012; Mehrpouya, 2015; Kamla and Komori, 2018). The non-Western identity can be seen as a form of promoting variances about the particulars of accounting practices that are based on feudal social relations, traditional cultures and pre-capitalist subsistence trade (see, for example, Jacobsen, 1983; Dar, 2014; Hopper et al ., 2009; Kamla et al ., 2012; Brock and Richardson, 2013; Sidhu and West, 2014; Komori, 2015; Peng and Brown, 2017; Wimalasinghe and Gooneratne, 2019; Masayoshi et al ., 2021).…”

Promoting gender equality through the use of management control systems: a case study in Japan

“…Although studies have been conducted on gender accounting, they mainly focus on the West. Studies exploring the relationship between women and accounting in different social and cultural contexts are limited, and their importance has long been noted (Annisette, 2007;Haynes, 2017;Kamla and Komori, 2018;Komori, 2008Komori, , 2016Lehman, 2012;Ogharanduku et al, 2021). Notably, Japan has a different social and cultural context from the West, and studies considering this reality are desirable.…”