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dc.contributor.authorEvans, Lisaen_UK
dc.description.abstractPurpose – 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.en_UK
dc.relationEvans L (2018) Language, translation and accounting: towards a critical research agenda (Forthcoming/Available Online). Accounting, Auditing and Accountability Journal.
dc.rightsThis 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: 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 ( To reuse the AAM for commercial purposes, permission should be sought by contacting
dc.subjectqualitative researchen_UK
dc.subjectresearch agendaen_UK
dc.titleLanguage, translation and accounting: towards a critical research agendaen_UK
dc.typeJournal Articleen_UK
dc.rights.embargoreason[Language translation and accounting - towards a critical research agenda R1.pdf] Until this work is published there will be an embargo on the full text of this work.en_UK
dc.citation.jtitleAccounting, Auditing and Accountability Journalen_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.description.notesOutput Status: Forthcoming/Available Onlineen_UK
dc.contributor.affiliationAccounting & Financeen_UK
Appears in Collections:Accounting and Finance Journal Articles

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