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This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

Issues of language in international business have been the focus of a growing body of theoretical and empirical work. This paper aims to contribute to this literature, focusing specifically on issues of translation. The role of translator will vary depending on the language strategy adopted, with strategies linked to differing perspectives on language in international business – mechanical, cultural and political. The paper examines these perspectives through the lens of a specific problem for transnational communication – “untranslatable” words and concepts.

Interviews were conducted with professional linguists (translators and interpreters) to explore how they dealt with issues of untranslatable but cultural salient words in their day‐to‐day work with international businesses, using the problems of translating the Farsi word tarouf into English as a case in point.

The linguists agreed that tarouf was an untranslatable word, and described their strategies to deal with this problem. The commonest strategy was avoidance, stemming from linguists' concern to maintain their professional standing with clients, a finding which reflects an emerging emphasis on the importance of context and relationships for understanding inter‐cultural communication.

The study highlights the crucial role of the translator in international business, and draws attention to the potential for cross‐cultural communication problems arising from mutual lack of awareness of culturally‐salient but inherently untranslatable words or phrases.

Effective inter‐cultural communication is an issue of great importance to wider society, and business has historically been the commonest site of such communication. The study highlights an issue of considerable importance for improving inter‐cultural communications, contributing to a growing inter‐disciplinary literature in this area.

Much of the research on language in international business has focused on the emergence of English as a lingua franca, but the present study focuses on specific issues of translation and does so in an under‐researched location, Iran. It draws attention to a problem of translation not widely discussed, and shows how important this issue can be for international business.

This article reports the outcomes of a study on communication support, commissioned to develop a borough‐wide strategy in 2003 by the London Borough of Tower Hamlets.The research stems from a recognition of communication as a key to successful delivery of public services and enhancement of a multicultural community.The focus is on ‘communication’ (rather than ‘language’), since it captures issues beyond the exchange of information through words: interpersonal interactions and relationships, techniques and modes of organising information exchange. Language is a key component within the broad ambit of communication mechanism and skills. Hence interpretation and translation are perceived as models of communications support alongside advocacy, integrated team, multilingual professional team, family/friends and minors, supported language, symbols and signs, and Plain English.While engaging in the debate and highlighting some of the broader issues concerning communication support services, the focus is on the following main issues:• policy frameworks and guiding principles in communication support• methods and techniques for needs assessment, monitoring and evaluation of communication support• communication support provision in Tower Hamlets including quantifying need, actual state of provision and users' perceptions.Probably among the first of its kind, the strategy draws on existing knowledge and good practice to develop a common framework for public services in Tower Hamlets. It is believed that it will serve a pioneering role in co‐ordinated existing and developing coherent approaches to communication support.

The field of teaching English as a second or foreign language has become increasingly important at colleges and universities. Academic libraries must provide TESL students and professionals with an adequate selection of journals in the field. This annotated bibliography and summary chart of TESL‐related journals will aid collection development librarians in evaluating and building their collection, provide TESL students with an overview of available professional journals, and help TESL faculty and professionals identify journals in which to publish articles.

The purpose of the paper is to shed additional light on the Englishisation process in higher education (HE), by exploring the contentious and divisive nature of language changes and the different ways in which individual academics experience that process and craft ways of resisting institutional attempts to naturalise the use of the English language in teaching and scholarly writing.

Based on a self-ethnographic insider study in a Portuguese university setting, the data were gathered from multiple sources and over an extended period of time and presented as stories selected as illustrative examples of resistance.

The Englishisation process goes beyond language issues and tends to be associated with increasing competitive pressures and the implementation of international standards that might challenge the cultural mind-set and long-established practices; by exacerbating old political divisions and tensions, the Englishisation process uncovers a confrontation between different visions of the role and nature of the university that seems to co-exist and compete in the same setting – the community of scholars and the market-led university.

The paper adds to the debate on the implications of the Englishisation process in HE showing that resistance to the growing use of the English language might not be about the language after all. It is the full package that comes with the Englishisation process that really seems to matter.

The purpose of this article is to reassert the status of language as a topic of major interest to researchers in the light of the rise of the transnational corporation.

This article reviews recent literature and case study evidence in order to track an important shift taking place in the status of language management.

The emergence of the transnational corporation transforms the nature and significance of language from a minor issue into one that impacts on a company's core competencies.

The literature remains sparse and case studies limited in number. In depth investigation into the language management practices of transnational corporations is called for in order to test the hypotheses of this paper.

Language will generate greater interest as a research topic as the transnational model is implemented, and more sophisticated language management practices will emerge as a result, with the promise of delivering a competitive advantage.

The inter‐relationship between language management and the transnational model of global corporations has not been asserted in the literature up to this point.

This paper reports on an exploratory investigation into the use of languages within UK small and medium‐sized enterprises (SME) which are engaged in export activities. Results from a postal survey and subsequent interviews provide a contribution to the literature by reporting on empirical findings in relation to four areas: managers’ perceived importance and benefits of using foreign languages, issues preventing their use, the functional use of languages within businesses and issues affecting firms’ recruitment and training in respect of languages. The results suggest that, although most firms are aware of the importance of languages and the benefits they can bring, this is not reflected in their use in certain functional areas and within the recruitment and training policies of many businesses.

This paper aims to identify the role of language in international business context, especially in a post-merger integration (PMI) process, and to develop a framework for language strategies in a PMI context.

Based on the authors’ review and building on earlier works, this paper develops a conceptual model regarding the use of language in different PMI scenarios and identifies the key resource mix that may be suited for an effective deployment of language strategies.

The authors find that the use of a language at target firms depends on the degrees of strategic interdependence and organizational autonomy. They classify different constellations of targets in a PMI context and propose the most appropriate language strategies for different classification of PMI firms.

The authors develop five testable future research propositions based on our conceptual model. The paper is not without its limitations. The authors’ propositions need to be tested in future studies. It may be sometimes difficult to collect data based on all the four segments of firms using a quantitative design. It is also challenging to investigate about the language used at the target firms using quantitative designs.

The authors’ model has several practical implications for the managers. Bidder firm’s managers can decide the use of appropriate language depending on their acquisition strategy. It is very likely that target managers have to change the language following the acquisition, and because of this change, influence on their routines will be significant. This issue becomes most important if both firms do not speak the common corporate language – English language. The authors bring ideas for a best fit, which are applicable not just for merger and acquisition but also for other strategic sourcing areas such as outsourcing strategies.

There are several negative emotions that are invoked through language. Language is also power laden and affects social structure and group dynamics at work. By addressing the use of appropriate language strategies, people can potentially avoid the dark side of language.

The authors present testable propositions for future research in a PMI context.

Drawing on social categorization, relational demography, and faultline theories, the purpose of this paper is to examine interpersonal relationships between Hispanic American, European-American, African-American, and Asian-American coworkers in relation to language use in the workplace (English or Spanish).

Employed adults (n=97) participated in one of four racioethnic-specific focus groups (Hispanic American, European-American, African-American, and Asian-American) at each of four worksites in order to assess their reactions to working in a linguistically diverse environment. Interviews with onsite management and human resource directors were also conducted.

Language issues created noticeable faultlines between English and Spanish speakers. In total, six themes representing issues for multilingual organizations emerged: inclusion vs exclusion, assimilation vs ingroup identification, essential communications, composition issues, utility of speaking English, and negative affective responses.

Results highlight the difficulties inherent in working in multilingual groups and the challenges they present for organizations. Results also suggest the importance of group composition in the development of language issues.

This paper is among the first to present insight into the experiences of workers in linguistically diverse workplaces, and the barriers presented by language differences. As the number of Hispanics in the US workforce continues to increase, maintaining effective relationships between Spanish and English speakers at work becomes especially important for organizational success. Suggestions for managing a multilingual workforce are included.

The purpose of this paper is to discuss the various issues involved in Indian languages computing, particularly Telugu, like creating, displaying, searching and retrieving digital content. The paper also aims to emphasize the issues involved in retrieval in Indian languages. The complexities presented by the grammar, syntax and morphology of Indian languages are discussed.

The paper undertakes and presents descriptive study of the issues and challenges in Indian languages computing in general and Telugu language in particular.

The problem of multilingual information retrieval in Indian languages is multi‐pronged. A major observation of this study is that, though digital content is available in Indian languages, it is mostly in non‐standard encoding format and fonts. There is an urgent need to work in the area of developing search algorithms for Indian languages, like soundex and metaphones to tolerate spelling variations and mistakes that a user might make in queries and suggest correct spelling(s).

With existing technologies libraries can now build online catalogues in the language of the documents or build digital repositories with content in various Indian languages. Though a few library automation software like NewGenLib and digital library software like DSpace, etc. are offering Unicode support for Indian languages, they do not allow for different types of search such as truncation search, word variants, etc. The present study is a step towards developing algorithms for indexing and searching in Indian languages.

The paper addresses various issues in Indian language computing with emphasis on search and retrieval.