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Sites of translation in digital reporting

Joanne Locke (The Open University, Milton Keynes, UK)
Nick Rowbottom (University of Birmingham, Birmingham, UK)
Indrit Troshani (University of Adelaide, Adelaide, Australia)

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Article publication date: 18 September 2018

Issue publication date: 18 October 2018

1235

Abstract

Purpose

The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic speech act theory to examine how digitally translating reporting information into atomised data affects the infrastructure and practice of accounting.

Design/methodology/approach

Extensive interview and observation evidence focussed on the IFRS Foundation’s digital reporting project is analysed. An interpretive approach is informed by the concepts of L compatibility, illocution and perlocutionary acts which are drawn from speech act theory.

Findings

Two key sites of translation are identified. The first site concerns the translation of accounting standards, principles and practices into taxonomies for digital tagging. Controversies arise over the definition of accounting concepts in a site populated by accounting and IT-orientated experts. The second site of translation is in the routine production and dissemination of digital reports which impacts the L compatibility between preparers and users.

Originality/value

The paper highlights a previously unexplored field of translation in accounting and contributes a unique perspective that demonstrates that machine translation is no longer marginalised but is the “primary” text with effects on the infrastructure and practice of accounting. It extends speech act theory by applying it to the digital domain and in the context of translation between languages.

Keywords

Acknowledgements

The authors are grateful to Professor Lisa Evans, two anonymous reviewers and participants at the 2017 GAOC conference in Melbourne for their thoughtful feedback on the drafts of this paper. Thanks and appreciation also go to the interview participants, the IFRS Foundation and IASB.

Citation

Locke, J., Rowbottom, N. and Troshani, I. (2018), "Sites of translation in digital reporting", Accounting, Auditing & Accountability Journal, Vol. 31 No. 7, pp. 2006-2030. https://doi.org/10.1108/AAAJ-07-2017-3005

Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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