Language, translation and accounting: towards a critical research agenda

Abstract

Purpose -This paper aims to increase awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.Design/methodology/approach -The paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting, and on selected insights from translation studies, international management and business studies.Findings -Translation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity. Research limitations/implications -The paper proposes themes for a research agenda on translation in accounting.Originality/value -The paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

Language and translation in accounting: a scandal of silence and displacement?

“…The contributions to this AAAJ special issue also demonstrated that there is much still to be done for us as a community to begin to comprehend and address the impact of language and translation on our innovative and (hopefully) more inclusive knowledge creation endeavors. Thus, there is a considerable scope for the exploration of the power implications of language skills, and of the use of ELF, in diverse settings (Detzen and Loehlein, 2018;Evans, 2018b;Kamla and Komori, 2018;Locke et al, 2018;Marini et al, 2018). Several papers also draw attention to the opportunities relating to the agency, power (or lack of power), standing and motives of the translator and the interests in and politics of decision making in translation (see, especially, Ejiogu and Ejiogu, 2018;Evans, 2018b;Kamla and Komori, 2018;Nobes and Stadler, 2018).…”

“…Alexander et al (2018) question the possibilities of accounting harmonization, and call for more in-depth exploration of the interpretation and operationalization of concepts such as substance over forms, or true and fair view, in different language settings. Related to this, Evans (2018b) suggests that there is a need to further investigate the impact of ambiguity in accounting language on accounting judgment and linguistic hedging, and Nobes and Stadler (2018) make recommendations for the definition and translation of terms in IFRS, and also draw attention to the cause of common errors in the translation of annual reports. They point out that the systematic translation problems may mean that the data supplied by databases such as Worldscope are flawed or incomplete.…”

“…Accounting and Finance Division, Stirling Management School, University of Stirling, Stirling, UK, and Rania Kamla School of Social Sciences, Heriot-Watt University, Edinburgh, UK Notes 1. Evans (2018b) is based on the plenary address "Language Translation and Accounting: Towards a Research Agenda" (Evans, 2016), presented at the 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, RMIT University Melbourne, July 2016. The idea for the paper arose from the bilingual author's general interest in comparative international accounting and a growing realization of the importance, and the problems of translation for policy, practice and research (Baskerville and Evans, 2011;Evans, 2003Evans, , 2004Evans, , 2018a.…”

“…As apparent from the papers within this volume and from other sources (Bassnett, 2003;Gambier, 2016;Pym, 2014;Snell-Hornby, 1988) (natural) equivalence is rare. Evans (2018b) argues therefore that translation is not a simple technical and neutral activitynor is the use of English as lingua franca (ELF) an unproblematic solution. While it may facilitate communication across borders (House, 2016), its utility is limited, and it may restrict cognitive processes.…”

Prinsip “Jancukan” Dalam Akuntansi Dan Pelaporan Keuangan

“…Dalam hal ini kebermanfaatan laporan keuangan sangat bergantung pada preferen si pembacanya. Implikasinya, representasi fenomena ekonomi perusahaan tidak cukup hanya melalui simbolisasi berupa kata dan angka, tetapi perlu penjelasan naratif yang memadai untuk mengungkapkan peristiwa atau fenomena ekonomi yang sebenarnya (Evans, 2018;Johansen & Plenborg, 2018;Pinto & Picoto, 2016).…”