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Article in Journal ()

Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines

Citation
Evans L, Baskerville R & Nara K (2015) Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines, Abacus, 51 (1), pp. 1-36.

Abstract
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities.

Keywords
Language; Translation; Accounting regulation; Other disciplines

StatusPublished
AuthorsEvans Lisa, Baskerville Rachel, Nara Katariina
Publication date03/2015
PublisherWiley-Blackwell for Accounting Foundation, University of Sydney
ISSN 0001-3072
LanguageEnglish

Journal
Abacus: Volume 51, Issue 1 (2015)

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