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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.

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.

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.

The paper proposes themes for a research agenda on translation in accounting.

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.

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.

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

In this paper, we depart from extant conceptualisations of knowledge translation mechanisms to examine projects as a way to achieve effective knowledge transfer. Our empirical analysis focused on a university–industry research project in the automotive industry.

The empirical analysis was based on a qualitative investigation. We analysed material collected within a research project involving a partnership between two universities and Fiat-Chrysler Automotive (FCA), a multi-brand auto manufacturer with a product range covering several different market segments. We used three data collection techniques: internal document analysis, participant observation and semi-structured interviews.

Our findings show that, in a U-I research project, goals represent a key dimension to support knowledge translation. Defining the goal implies an ongoing negotiation process, where researchers and company employees work together, in order to converge towards a shared meaning of the goal. In this sense, goal orientation and goal-based interaction have significant implications for knowledge translation processes.

Studies to date have focussed on the concept of knowledge translation as a way to contextualise the transfer from the source of knowledge to the receiver and to interpret the knowledge to be exchanged. This study expands the understanding of knowledge translation mechanisms in university–industry research settings. It investigates the concept of projects as powerful knowledge translation mechanism in a dynamic and longitudinal perspective. Our contribution provides insight, reflecting on how the use of projects may represent a way to facilitate knowledge transfer and build up new ideas and solutions.

In an effort to bridge the gap between applying translation corpora, specialized terminology teaching and translation performance of undergraduate students, the purpose of this paper is to investigate the possible impacts of teaching specialized terminology of law as a specific area of inquiry on translation performance of Iranian undergraduate translation student (English–Persian language pairs). The null hypothesis of this study is that using specialized terminology does not have statistically significant impacts on the translation performance of the translation students.

The design of this research was experimental in that there was pretest, treatment, posttest and random sampling. In other words, this research was pre-experimental one-group pretest-posttest design. This design was used in this research as the number of subjects who participated in the research was limited. Apart from being experimental, this research enjoyed a corpus-based perspective. As Mcenery and Hardie (2012) claim, corpus-based research uses the “corpus data in order to explore a theory or hypothesis, typically one established in the current literature, in order to validate it, refute it or refine it” (p. 6). Table I shows the design of this research.

The results of this research indicated that on the whole, the posttest results had statistically significant differences with that of the pretest. In this regard, the quality of students’ translation enhanced after using the specialized terminology in the form of three types of corpora. Indeed, there was a general trend in the improved quality of the novice translators in translating specialized and subject-field terminologies in an English–Persian context.

This paper is original in that it probes into one of the less researched areas of Translation Studies Research and employs corpora methodology.

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 the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).

First, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.

The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.

By opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.

Tourism and hospitality research is frequently cross language in nature; yet, English is the most used language to disseminate research findings. The use of thematic analysis is increasing; yet, critical discussions of the implications of the timing of translation when applying this method are rare. The purpose of this study is to present a model for bilingual researchers undertaking qualitative studies in their mother language who are reliant on their own language skills to translate and overcome language differences, and who are using thematic analysis.

Thematic analysis is a six-phase iterative analysis process during which the main themes are identified and a network of related themes is constructed to facilitate the interpretation of the material. The model is illustrated through reference to a research project carried out by the first author on the role and manifestation of intangible cultural heritage in tourism in protected areas in Iran.

The model introduces translation as an internal procedure within thematic analysis, situating it between the second and third phases when the codes are being consolidated into basic themes. Translation is viewed as a part of the iterative process of thematic analysis.

This model is the first to provide bilingual cross-language researchers with a practical and epistemologically, methodologically and ethically sound rationale for the timing of translation when using thematic analysis. While it was developed on a tourism case study, the authors believe it is applicable to research in other disciplines where cross-language qualitative analysis is used.

The purpose of the current study was to examine the role of distance learning in enhancing introverted students’ lack of communication and social interaction to improve their performance in translation class. Cain (2013) and Kuzeljevich (2017) agreed that identifying “introverted” and “extroverted” students is important for meeting their learning needs. While extroverted students have strong social skills that allow them to interact comfortably in different learning environments, introverted students tend to be more shy, quiet, and silent, thus, requiring more careful planning in classroom settings. Therefore, educators need to support introverted students in reaching their full academic and social potential.

The present case study adopted a qualitative research method to explore the role of online/distance learning during the COVID-19 pandemic in enhancing introverted students’ performance and communication abilities in translation classes. The researcher of the current study spent a considerable time observing and set herself as part of the group (i.e. translation students of level 6 class) to understand the phenomenon, events and the new situation of having translation students interact in online settings. Data collection was based on this observation, interviews with the participants and archival documents. To enhance the validity and credibility of this research, the researcher employed the method of triangulation.

The results (see Appendixes A, B and C) revealed the level of students interactions in translation classes and their attitudes toward online learning. Based on the observations made by the instructor, the researcher found that the involvement of the introverted students during online translation learning was remarkable, as they provided their translation outputs in the chat window of Microsoft Teams with no hesitation. Consequently, 65% of the students were providing their translation output through the chat window, which indicates that they are more introverted and preferred not to speak. Comparing this result to face-to-face translation class, the researcher found that 25% of the students provided their translation outputs through oral participation.

This study contributes to the field of translation and education. Previous studies have not sufficiently examined the role of distance learning in enhancing the performance and communication of introverted students in translation classes. The current study is also expected to provide insight into the field of technical translation in remote teaching and learning settings.

The Thai video game domain has witnessed substantial growth in recent years. However, many games enjoyed by Thai players are in foreign languages, with only a handful of titles translated/localized into the Thai locale. Some Thai video game enthusiasts have taken on the role of unofficial translators/localizers, contributing to a localization domain that accommodates both official and unofficial translation/localization efforts. This general review paper aims to outline the author's experiences in collecting data within the domain of video game translation/localization in Thailand.

Using a descriptive approach, this general review paper employs the netnography method. It sheds light on the complexities of video game translation/localization in Thailand and incorporates semi-structured interviews with a snowball sampling technique for the selection of participants and in-game data collection methods.

The netnography method has proved instrumental in navigating the intricacies of this evolving landscape. Adopting the netnography method for data collection in this research contributes to establishing more robust connections with the research sites. “Inside” professionals and individuals play a significant role in data gathering by recommending additional sources of information for the research.

While netnography is conventionally applied in the market and consumer research, this paper demonstrates its efficacy in unraveling the dynamics of video game translation/localization in Thailand.