Accounting, Auditing & Accountability Journal: Volume 31 Issue 7


Table of contents - Special Issue: Language and translation in accounting: addressing the “Deafening Silence”

Guest Editors: Lisa Evans, Rania Kamla

Language, translation and accounting: towards a critical research agenda

Lisa Evans

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…


Diagnosing the translation gap: The politics of translation and the hidden contradiction in interdisciplinary accounting research

Rania Kamla, Naoko Komori

The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to…


Accountability practices in microfinance: cultural translation and the role of intermediaries

Lisa Marini, Jane Andrew, Sandra van der Laan

The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the…


Translation in the “contact zone” between accounting and human resource management: The nebulous idea of humans as assets and resources

Amanze Rajesh Ejiogu, Chibuzo Ejiogu

The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that…


Philosophy of language and accounting

David Alexander, Hélène de Brébisson, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke, Joanna Krasodomska

Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue…


Impaired translations: IFRS from English and annual reports into English

Christopher Nobes, Christian Stadler

The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in…


Sites of translation in digital reporting

Joanne Locke, Nick Rowbottom, Indrit Troshani

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…


Language at work in the Big Four: global aspirations and local segmentation

Dominic Detzen, Lukas Loehlein

The purpose of this paper is to examine how professional service firms (PSFs) manage the linguistic tensions between global Englishization and local multilingualism. It achieves…


The semio-logic of financial accounting: A non-essentialist conceptualisation of the IFRS balance sheet

Shaul Hayoun

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements…

The unspeakable truth of accounting: On the genesis and consequences of the first “non-glottographic” statement form

Susan Bassnett, Ann-Christine Frandsen, Keith Hoskin

The purpose of this paper is to investigate accounting as first visible-sign statement form, and also as the first writing, and analyse its systematic differences, syntactic and…

Cover of Accounting, Auditing & Accountability Journal



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Prof James Guthrie
  • Prof Lee Parker