Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/27263
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Language, translation and accounting: towards a critical research agenda (Forthcoming/Available Online)
Author(s): Evans, Lisa
Contact Email: lisa.evans@stir.ac.uk
Keywords: language
translation
regulation
qualitative research
research agenda
Issue Date: 7-Aug-2018
Citation: Evans L (2018) Language, translation and accounting: towards a critical research agenda (Forthcoming/Available Online). Accounting, Auditing and Accountability Journal. 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.
DOI Link: 10.1108/AAAJ-08-2017-3055
Rights: This item has been embargoed for a period. During the embargo please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study. Publisher policy allows this work to be made available in this repository. Published in Accounting, Auditing & Accountability Journal, 2018, Vol. 31 Issue: 7, pp.1844-1873 by Emerald. The original publication is available at: https://doi.org/10.1108/AAAJ-08-2017-3055. This article is deposited under the Creative Commons Attribution Non-commercial International Licence 4.0 (CC BY-NC 4.0). Any reuse is allowed in accordance with the terms outlined by the licence (https://creativecommons.org/licenses/by-nc/4.0/). To reuse the AAM for commercial purposes, permission should be sought by contacting permissions@emeraldinsight.com.

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