Language and Translation in Accounting
Special issue call for papers from Accounting, Auditing & Accountability Journal
About the special issue
- Limits of equivalence in accounting translation.
- Problems and opportunities of ambiguity in accounting terminology.
- Translation and power: communication, dissemination, legitimisation, lobbying, social change, (post-)colonialism.
- Ideological, cultural, social, legal and/or political implications of translation and non-translation in accounting
- Cognitive and cultural bias and vested interests in translation.
- English as a lingua franca: cultural dominance, values, identities and ideologies.
- Transformation of accounting systems and cultures, professions, societal and (inter-)cultural contexts of change.
- Professional socialization in international contexts.
- International accounting education.
- Accounting history across languages and cultures: translation and language change.
- Implications for standard setting, consultation and the IASB due process.
- Implications for implementation of international accounting rules/standards.
- Probability/uncertainty expressions in accounting standards.
- Translations of rules versus principles.
- Economic implications of accounting translation.
- Accounting research across languages and cultures: research instruments, narratives, experiments, surveys, interviews and oral history, theoretical frameworks in translation (Foucault, Bourdieu, Weber, Habermas etc.).
- Implications for translation of the dissemination of research findings in English language academic journals.
Submitting to the issue
- Initial submission deadline: 30 June 2017. The link for submissions will open in early 2017.
Bassnett, S. and Trivedi, H. (2012), Postcolonial Translation: Theory and Practice. Routledge.
Catford, J. C. (1965), A Linguistic Theory of Translation: An Essay in Applied Linguistics, Oxford University Press, London.
Evans, L. (2004), “Language, translation and the problem of international accounting communication”, Accounting, Auditing & Accountability Journal, Vol. 17, No. 2, pp. 210-48.
Evans, L., Baskerville, R., & Nara, K. (2015), “Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines”, Abacus, Vol. 51, No.1, pp. 1-36.
IASB websites: http://www.ifrs.org/IFRS-Research/Research-opportunities/Pages/General-… and http://www.ifrs.org/Use-around-the-world/IFRS-translations/Pages/IFRS-t…
Simon, S. (1997), “Translation, Postcolonialism and Cultural Studies”, Meta: Journal des traducteurs/Meta:Translators' Journal, Vol. 42, No. 2, pp. 462-477.
Temple, B. (2013), “Casting a wider net: reflecting on translation in oral history”, Oral History, Vol. 41, No. 2, pp. 100-109.
Venuti, L. (1995), The Translator’s Invisibility: A History of Translation, Routledge, London.
Xian, H. (2008) “Lost in translation? Language, culture and the roles of translator in cross‐cultural management research”, Qualitative Research in Organizations and Management: An International Journal, Vol. 3, No. 3, pp. 231 – 245.
Selected further reading
Alexander, D. (1993), “A European True and Fair View?”, European Accounting Review, Vol. 2, No.1, pp.17-46.
Archer, S. and McLeay S. (1991), “Issues in transnational financial reporting: A linguistic analysis”, Journal of Multilingual & Multicultural Development, Vol.12, No.5, pp.347-61.
Baskerville, R.F. and Evans, L. (2011), The darkening glass: Issues for translation of IFRS, Institute of Chartered Accountants of Scotland, Edinburgh.
Belkaoui, A. (1978), “Linguistic relativity in accounting”, Accounting, Organizations and Society, Vol.3, No.2, pp.97-104.
Davidson, R.A. and Chrisman, H.H. (1993), “Interlinguistic comparison of international accounting standards: The case of uncertainty expressions”, International Journal of Accounting, Vol.28, No.1, pp.1-16.
Davidson, R.A. and Chrisman, H.H. (1994), “Translations of uncertainty expressions in Canadian accounting and auditing standards”, Journal of International Accounting, Auditing and Taxation, Vol.3, No.2, pp.187-203.
Doupnik, T.S. and Richter, M. (2003), “Interpretation of uncertainty expressions: A cross-national study”, Accounting, Organizations and Society, Vol.28, No.1, pp.15-35.
Doupnik, T.S. and Richter, M. (2004), “The impact of culture on the interpretation of “in context” verbal probability expressions”, Journal of International Accounting Research, Vol.3, No.1, pp.1-20.
Fuertes-Olivera, P.A. and Nielsen, S. (2014), “The dynamics of accounting terms in a globalized environment: The role of English as Lingua Franca”, in Temmerman, R. and Campenhoudt, M. V. (eds) Dynamics and Terminology: An Interdisciplinary Perspective on Monolingual and Multilingual Culture-Bound Communication. John Benjamins.
Huerta, E., Petrides, Y., and Braun, G. P. (2013), “Translation of IFRS: Language as a barrier to comparability”, Research in Accounting Regulation, Vol. 25, No. 1, pp.1-12.
Nobes, C. (2006), “The survival of international differences under IFRS: Towards a research agenda”, Accounting and Business Research, Vol. 36, No. 3, pp.233-45.
Parker, R. H., (2001), “Read with Care: Financial Reporting Translations”, Accountancy, June, p.102.
Wong, P. H. Y. (2004), Challenges and successes in implementing international standards: achieving convergence to IFRSs and ISAs, New York: International Federation of Accountants.
Zeff, S.A. (2007), “Some obstacles to global financial reporting comparability and convergence at a High Level of Quality”, The British Accounting Review, Vol. 39, No. 4, pp.290-302.