我要吃瓜

Citation

Evans L (2018) Language, translation and accounting: towards a critical research agenda. Accounting, Auditing and Accountability Journal, 31 (7), pp. 1844-1873. https://doi.org/10.1108/AAAJ-08-2017-3055

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.

Keywords
language; translation; regulation; qualitative research; research agenda

Journal
Accounting, Auditing and Accountability Journal: Volume 31, Issue 7

• Language, translation and accounting: towards a critical research agenda