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Language, translation and accounting: towards a critical research agenda

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  • Lisa Evans

Abstract

Purpose - The purpose of this paper is to increase the 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. 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.

Suggested Citation

  • Lisa Evans, 2018. "Language, translation and accounting: towards a critical research agenda," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(7), pages 1844-1873, August.
    • Handle: RePEc:eme:aaajpp:aaaj-08-2017-3055
    DOI: 10.1108/AAAJ-08-2017-3055
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    Citations

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    Cited by:

    1. Laaksonen, Jenni, 2022. "Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    2. Roberts, John & Wang, Timothy, 2019. "Faithful representation as an ‘objective mirage’: A Saussurean analysis of accounting and its participation in the financial crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    3. Detzen, Dominic & Evans, Lisa & Hoffmann, Sebastian, 2023. "Identities in transition: Audit recruits and the German reunification," Accounting, Organizations and Society, Elsevier, vol. 107(C).
    4. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Jenice Prather-Kinsey & Francesco De Luca & Ho-Tan-Phat Phan, 2022. "Improving the global comparability of IFRS-based financial reporting through global enforcement: a proposed organizational dynamic," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 19(3), pages 330-351, September.

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