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1 – 10 of over 13000The 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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
The paper proposes themes for a research agenda on translation in accounting.
Originality/value
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.
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The purpose of this paper is to discuss the challenges of translating qualitative data from Arabic to English within the field of gender and management studies.
Abstract
Purpose
The purpose of this paper is to discuss the challenges of translating qualitative data from Arabic to English within the field of gender and management studies.
Design/methodology/approach
This paper presents a real experience of translating qualitative data from Arabic to English within the management area in Saudi Arabia. Data were collected from interviewing female managers working in the Saudi public sector.
Findings
Translating qualitative data from Arabic to English is not a straightforward process. During the translation of this cross-cultural qualitative research, three challenges were faced: the embeddedness of the language meaning in the culture, positionality and its influence on data production and language differences. The study found that, in absence of a standard way for translating cross-linguistic qualitative research, a combination of methods is found to be useful to increase the validity and reliability of the study findings. Researchers who conduct qualitative insider research and who translate their own data are in a better position to do cross-language data analysis.
Originality/value
This paper contributes to the literature by showing that translating Arabic texts regarding gender, management and leadership is embedded within historical, cultural, political and institutional contexts, requiring a deep understanding of both language and culture to produce a depth of knowledge. Also, the novelty of this study is that it highlights the importance of being an insider qualitative researcher and translating the research data, as researcher offers significant opportunities for close attention to certain points in the text; and this could add value to the analysis as a way to establish validity of interpretations.
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The present paper aims at defining and analyzing the techniques, strategies, and challenges in translating the euphemism of two English interpretations of the Holy Quran. The…
Abstract
Purpose
The present paper aims at defining and analyzing the techniques, strategies, and challenges in translating the euphemism of two English interpretations of the Holy Quran. The first is the translation of Abdullah Yusuf Ali (14 April 1872–10 December 1953), whereas the second is the translation of Arthur John Arberry (12 May 1905–2 October 1969).
Design/methodology/approach
The study adopts a qualitative approach that is introduced through a theoretical framework thatdiscusses and elaborates on the term “euphemism”. After that, the study uses analytical approaches in order to define and analyze the techniques and strategies in translating the euphemism of two English interpretations of the Holy Quran.
Findings
The results elaborate on the techniques used by the two translators to translate the euphemisms of two English interpretations of the Holy Quran.
Originality/value
The reason for selecting these two translations is to find the different techniques and approaches of both Eastern and Western translators. The main analysis of the study is based on Newmark’s perceptions about the techniques and strategies of translation.
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The purpose of this paper is to assess the role that transient interpretation jobs play in the career development of skilled migrants.
Abstract
Purpose
The purpose of this paper is to assess the role that transient interpretation jobs play in the career development of skilled migrants.
Design/methodology/approach
Based on interviews and correspondence with ethnic Albanian interpreters in the USA and Britain, this study analyzes the bonding and bridging effects of transient careers. Respondents include a diverse group of freelancers, as well as volunteer and professional interpreters and the interpretation experiences of the dozen Albanian skilled migrants are analyzed through a grounded theory approach.
Findings
Interpretation jobs enable highly‐skilled immigrants to initially sustain themselves abroad while adjusting to the host country. Interpretation is one area where skilled women can find a professional voice. Yet, the social capital value of interpretation exceeds its economic benefits. Migrant interpreters acquire human capital and social and cultural networks through their jobs and pass this “know‐how” to their communities through their volunteer work.
Research limitations/implications
Further research beyond the limited ethnic scope of the study is necessary to assess the links between migration and translation activism.
Practical implications
As an initial career choice for migrants, interpretation jobs remain typically transient, ad hoc and low‐wage, and the important functions they provide in economic, social and cultural capital, and their role in enabling migrants to get skilled through their migration remain unrecognized in studies of career development.
Social implications
Talented young immigrants in a transient career also get skilled through their migration process.
Originality/value
Young Albanian interpreters, invisible as immigrants and refugees, are indicative of the potential talent hidden in many such transient careers. The social, economic and cultural gains from interpretation indicate the need to view transient careers as more than short‐term strategies to make a living.
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Edward Major and Martyn Cordey‐Hayes
This article builds on existing concepts and models of knowledge transfer, presenting a conceptual framework of an integrated knowledge transfer process. It introduces the notion…
Abstract
This article builds on existing concepts and models of knowledge transfer, presenting a conceptual framework of an integrated knowledge transfer process. It introduces the notion of knowledge translation to describe the key elements within the overall process. The new perspective provided by this knowledge translation framework has implications for the foresight process, for the UK Foresight programme and foresight policy makers and for the intermediary role of the business support community.
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Sina K. Feldermann and Martin R.W. Hiebl
This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Originality/value
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.
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Joanne Locke, Nick Rowbottom and 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…
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.
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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…
Abstract
Purpose
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).
Design/methodology/approach
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.
Findings
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.
Originality/value
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”.
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