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This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages.

This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach.

The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced.

This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively.

This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards. The results showed three major findings. First, auditors demonstrated a reasonably high degree of variability in the interpretation of uncertainty expressions. In view of the proliferation of uncertainty expressions within international and Australian accounting and auditing standards, this lack of consistency in interpretation of uncertainty expressions raises some serious concerns. Second, compared with the less experienced auditors, the more experienced auditors demonstrated greater variability in their interpretations of uncertainty expressions. Third, contrary to expectations, this study did not find any difference in judgements between auditors in big‐five and non‐big‐five firms. In aggregate, the findings of the study have implications for standard setting.

Valuation is a “snapshot” in time. It is an assessment of the market price at a single point in time. It is an estimate and any estimate is uncertain. This paper aims to investigate how the property profession conveys this uncertainty to their clients. Uncertainty must be dealt with in a professional manner in order to offer a reputable service to the general public. It is argued that uncertainty must be expressed within the valuation to offer each party a thorough understanding of the circumstances that surround that particular valuation. It is suggested that the Royal Institution of Chartered Surveyors (RICS) should develop a standard approach to uncertainty expression, not only for the valuer's peace of mind, but in order to offer the best possible service to the general public.

The paper reports the findings of a survey of valuers from leading practices throughout the UK. Examples of uncertainty are included in order to highlight the key issues within the discussion.

The concept of uncertainty within a valuation is poorly understood and is rarely conveyed to the client in any coherent form.

“What additional information does one need a valuer to provide, apart from the figure of his valuation?” In the majority of cases, the valuer's expression of uncertainty is integral, whereby one must express the amount of uncertainty present when undertaking a valuation. In order to offer a client an accurate valuation, the valuer should make clear the background to the value presented and offer evidence about which factors may affect the figure, with regard to variation.

This study extends the study by Laswad and Mak (1997) on the interpretation of probability expressions used in accounting standards by New Zealand standard setters, by comparing the interpretations of standard‐setters with practicing accountants. The results generally show that the ranking of phrases of probability expressions by accountants is similar to standard‐setters. Further, similar to standard‐setters, accountants interpret many different probability expressions used in accounting standards as if they denote similar probability levels. This suggests that some probability expressions are redundant. The reduction of probability expressions may facilitate greater consistency in the application of accounting standards and consequently greater comparability in financial reporting. The results also indicate that, similar to standard‐setters, there is considerable disagreement among accountants in the interpretation of probability expressions, which suggest that to enhance comparability in financial reporting, guidance in the interpretation of such phrases is needed.

According to AC 501, Accounting for ‘Secondary Tax on Companies (STC)’, a deferred tax asset for unused STC credits is recognised if it is probable that an entity will declare dividends against which unused STC credits can be used. This study examined the dividend declaration profile of companies recognising a deferred tax asset for unused STC credits to satisfy AC 501. In a literature review, the term ‘probable’ was analysed, showing that future dividend declarations are only regarded as ‘probable’ if their likelihood is 64% to 79%. A survey revealed that 45% of the surveyed companies with unused STC credits recognised a deferred tax asset for unused STC credits in their 2004 financial statements, and therefore believed they had satisfied the probability recognition criterion in AC 501. The survey also showed that companies that recognised a deferred tax asset have a dividend policy shareholders are familiar with, and most declare dividends annually. These two indicators can help assess the probability of future dividend declarations.

The study was carried out to better understand the behaviour of tourists from different cultures and backgrounds, and to provide strategic solutions for tourism managers. The purpose of this study was to determine the relationships between the cultural dimensions of Hofstede and customer complaint behaviours.

Exploratory factor analyses were carried out separately for national culture and complaint behaviour scales and the factor structuring was then tested using a confirmatory factor analysis. Structural equation modelling (SEM) was used to test theoretical correlations and a conceptual model was created to put forward the correlations between national cultural dimensions and complaint behaviours, as well as to examine the impact of variation in one dimension on the other.

Significant correlations were observed between power distance and both public action and no action behaviours, uncertainty avoidance and public action and private action, as well as individualism/collectivism and public action.

The sample population of the study included foreign tourists visiting Manavgat district in 2015. Manavgat as a destination is preferred by foreign tourists, rather than domestic tourists. In addition, many accommodations in the region only host guests from particular nationalities. For this reason, domestic tourists were not included in the survey. A limitation of the research is the fact that it focused only on hotel management. Extending the scope of the study in future research—the study could be carried out for a wider area and include other sectors—would increase the effectiveness of the study.

The results shed light on the fact that customers perform different complaint behaviours depending on variation in national cultural dimensions. In this context, the findings contribute to the hotel management literature and to the development of management strategies such as staff training, effective complaint solution methods, increasing customer complaints, using indirect resources effectively and decreasing the cost of solutions. The research also aims to create awareness in hotel managers by highlighting the importance of this issue.

In many of the studies where customer complaint behaviour and culture are analysed together, culture is regarded primarily as a geographical region, or as ethnical origin. Using Hofstede’s national cultural dimension scale, and taking into consideration all the national cultural dimensions, adds originality to this research. This study is one of the first to explore the impact of cultural dimensions on customer complaint behaviours in Turkey. This is also one of the first studies on complaint behaviour in the hotel industry.

For the measurement of large-scale components in aircraft assembly, the evaluation of coordinate transformation parameters between the coordinate frames of individual measurement systems to the assembly frame is an essential task, which is usually completed by registration of the enhanced reference system (ERS) points. This paper aims to propose an analytical method to evaluate the uncertainties of transformation parameters considering both the measurement error and the deployment error of ERS points.

For each measuring station, the measured coordinates of ERS points are first roughly registered to the assembly coordinate system using the singular value decomposition method. Then, a linear transformation model considering the measurement error and deployment error of ERS points is developed, and the analytical solution of transformation parameters’ uncertainties is derived. Moreover, the covariance matrix of each ERS points in the transformation evaluation is calculated based on a new uncertainty ellipsoid model and variance-covariance propagation law.

For the transformation of both single and multiple measuring stations, the derived uncertainties of transformation parameters by the proposed analytical method are identical to that obtained by the state-of-the-art iterative method, but the solution process is simpler, and the computation expenses are much less.

The proposed uncertainty evaluation method would be useful for in-site measurement and optimization of the configuration of ERS points in the design of fixture and large assembly field. It could also be applied to other registration applications with errors on both sides of registration points.

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.

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.

This study examined teachers’ cognitive development when interacting with video ethnography. It used grounded theory to discover embedded meanings and relationships that emerge from descriptive data collected from six teachers. Findings revealed (a) the categories of cognitive activities when using video ethnography, (b) the influence of experience and beliefs on these activities, (c) the scaffold that video ethnography provides, and (d) teachers’ progression in a cognitive development process through interaction with video ethnography. The study has implications in improving technology use in teacher development, production of multimedia cases, and research on case-based pedagogy and other related areas.