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 EvansThe 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 KomoriThe 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 LaanThe 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 EjioguThe 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 KrasodomskaAccounting 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 StadlerThe 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 TroshaniThe 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 LoehleinThe 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 HayounThe 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 HoskinThe 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…
ISSN:
0951-3574Online date, start – end:
1988Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditors:
- Prof James Guthrie
- Prof Lee Parker