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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 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”.

The purpose of this monograph is to present the first English translation of a unique French colonial report on women living under colonial rule in West Africa.

The issue begins with a discussion of the contribution this report makes to the history of social development policy in Africa, and how it serves the on‐going critique of colonisation. This is followed by the English translation of the original report held in the National Archives of Senegal. The translation is accompanied by explanatory notes, translator’s comments, a glossary of African and technical terms, and a bibliography.

The discussion highlights contemporary social development policies and practices which featured in identical or similar forms in French colonial social policy.

As the report demonstrates, access to basic education and improving maternal/infant health care have dominated the social development agenda for women in sub‐Saharan Africa for over a century, and will continue to do so in the foreseeable future in the Millennium Development Goals which define the international community’s agenda for social development to 2015. The parallels between colonial and post‐colonial social policies in Africa raise questions about the philosophical and cultural foundations of contemporary social development policy in Africa and the direction policy is following in the 21st century.

Though the discussion adopts a consciously postcolonial perspective, the report that follows presents a consciously colonial view of the “Other”. Given the parallels identified here between contemporary and colonial policy‐making, this can only add to the value of the document in exploring the values that underpin contemporary social development practice.

The rapid rise of large language models (LLMs) has propelled them to the forefront of applications in natural language processing (NLP). This paper aims to present a comprehensive examination of the research landscape in LLMs, providing an overview of the prevailing themes and topics within this dynamic domain.

Drawing from an extensive corpus of 198 records published between 1996 to 2023 from the relevant academic database encompassing journal articles, books, book chapters, conference papers and selected working papers, this study delves deep into the multifaceted world of LLM research. In this study, the authors employed the BERTopic algorithm, a recent advancement in topic modeling, to conduct a comprehensive analysis of the data after it had been meticulously cleaned and preprocessed. BERTopic leverages the power of transformer-based language models like bidirectional encoder representations from transformers (BERT) to generate more meaningful and coherent topics. This approach facilitates the identification of hidden patterns within the data, enabling authors to uncover valuable insights that might otherwise have remained obscure. The analysis revealed four distinct clusters of topics in LLM research: “language and NLP”, “education and teaching”, “clinical and medical applications” and “speech and recognition techniques”. Each cluster embodies a unique aspect of LLM application and showcases the breadth of possibilities that LLM technology has to offer. In addition to presenting the research findings, this paper identifies key challenges and opportunities in the realm of LLMs. It underscores the necessity for further investigation in specific areas, including the paramount importance of addressing potential biases, transparency and explainability, data privacy and security, and responsible deployment of LLM technology.

The analysis revealed four distinct clusters of topics in LLM research: “language and NLP”, “education and teaching”, “clinical and medical applications” and “speech and recognition techniques”. Each cluster embodies a unique aspect of LLM application and showcases the breadth of possibilities that LLM technology has to offer. In addition to presenting the research findings, this paper identifies key challenges and opportunities in the realm of LLMs. It underscores the necessity for further investigation in specific areas, including the paramount importance of addressing potential biases, transparency and explainability, data privacy and security, and responsible deployment of LLM technology.

This classification offers practical guidance for researchers, developers, educators, and policymakers to focus efforts and resources. The study underscores the importance of addressing challenges in LLMs, including potential biases, transparency, data privacy, and responsible deployment. Policymakers can utilize this information to shape regulations, while developers can tailor technology development based on the diverse applications identified. The findings also emphasize the need for interdisciplinary collaboration and highlight ethical considerations, providing a roadmap for navigating the complex landscape of LLM research and applications.

This study stands out as the first to examine the evolution of LLMs across such a long time frame and across such diversified disciplines. It provides a unique perspective on the key areas of LLM research, highlighting the breadth and depth of LLM’s evolution.

Less than eight years remain to achieve the Sustainable Development Goals (SDGs). Numerous authors underlined the importance of language in achieving the SDGs; however, its role in the process remains overlooked. This paper aims to investigate the sustainability understanding among Tanzanian students and graduates, their translation approaches and the awareness of people living outside of universities regarding sustainability and the SDGs. The importance of including language in implementing the SDGs is highlighted, and further research regarding local languages to enhance sustainability awareness is suggested.

This study builds upon an extensive review of the current language of instruction conundrum present in many African countries and embeds the SDGs in this complex situation. Using a Tanzanian University as a case study, a questionnaire was administered to Tanzanian students and graduates, and follow-up interviews were conducted.

Findings suggest that Tanzanian higher education students and graduates are knowledgeable about both sustainability and the SDGs, with most of them integrating at least one goal into their respective research. However, in the interviews conducted, interviewees stated that in their experience, only a minority of people outside of universities are aware of both concepts. The findings indicate that the aim of target 4.7 and, ultimately, the pledge to leave no one behind remain void when African languages continue to be neglected.

A case study is characterized by a lack of generalizability. Findings from this study should, therefore, be transferred cautiously to other African countries and universities. Furthermore, university students and graduates represent highly educated participants, which does not allow deductions to other parts of society.

The authors are not aware of other studies investigating the views of Tanzanian students and graduates regarding sustainability and language and how they handle emerging translation challenges in their research. Furthermore, to the best of the authors’ knowledge, this research is the first to highlight the importance of language in achieving target 4.7 of the SDGs and, ultimately, the pledge to leave no one behind. It, therefore, represents a valuable contribution to the scientific body of knowledge regarding education for sustainable development and language.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

There is a huge amount of information and data stored in publicly available online databases that consist of large text files accessed by Boolean search techniques. It is widely held that less use is made of these databases than could or should be the case, and that one reason for this is that potential users find it difficult to identify which databases to search, to use the various command languages of the hosts and to construct the Boolean search statements required. This reasoning has stimulated a considerable amount of exploration and development work on the construction of search interfaces, to aid the inexperienced user to gain effective access to these databases. The aim of our paper is to review aspects of the design of such interfaces: to indicate the requirements that must be met if maximum aid is to be offered to the inexperienced searcher; to spell out the knowledge that must be incorporated in an interface if such aid is to be given; to describe some of the solutions that have been implemented in experimental and operational interfaces; and to discuss some of the problems encountered. The paper closes with an extensive bibliography of references relevant to online search aids, going well beyond the items explicitly mentioned in the text. An index to software appears after the bibliography at the end of the paper.

This paper aims to investigate the quality of access to translated fiction published between 2007 and 2011 in six large Canadian public libraries, answering the question about what public libraries can do to help acquaint their readers with international translated fiction.

The article uses the method of bibliographic data analysis based on 2,100 catalog records.

As the results demonstrate, enhanced bibliographic catalog records deliver a wealth of information about translated fiction titles and facilitate meaningful subject access to their contents. At the same time, promotional activities related to translated fiction have room for improvement.

Despite the fact that the study focuses on public libraries, its findings will be of interest not only to public but also academic librarians, any librarian tasked with the selection and acquisition of translated fiction, reference and readers’ advisory librarians in any type of library, Library and Information Science students and anyone interested in access to translated fiction.

While many recent studies have turned their attention to enhanced catalog records and their role in access, discovery and collection promotion, there are no studies dealing with translated fiction specifically. The article also contributes to seeing an in-depth understanding of bibliographic records and cataloging as part and parcel of reference librarians’ knowledge and skill set, which improves retrieval practices and access provision.

A large and growing number of researchers set out to cross-culturally examine empirical relationships. The purpose of this paper is to provide researchers, who are new to multicountry investigations, a discussion of the issues that one needs to address in order to be properly prepared to begin the cross-cultural analyses of relationships.

Thus, the authors consider two uniquely different but integrally connected challenges to getting ready to conduct the relevant analyses for just such multicountry studies. The first challenge is to collect the data. The second challenge is to prepare (clean) the collected data for analysis. Accordingly, the authors divide this paper into two parts to discuss the steps involved in both for multicountry studies.

The authors highlight the fact that in the process of collecting, there are a number of key issues that should be kept in mind including building trust with new team members, leading the team, and determining sufficient contribution of team members for authorship. Subsequently, the authors draw the reader’s attention to the equally important, but often-overlooked, data cleaning process and the steps that constitute it. This is important because failing to take serious the quality of the data can lead to violations of assumptions and mis-estimations of parameters and effects.

This paper provides a useful guide to assist researchers who are engaged in data collection and cleaning efforts with multiple country data sets. The review of the literature indicated how truly important a guideline of this nature is, given the expanding nature of cross-cultural investigations.

The origins and growth of any industry can be traced to a number of major impelling forces. In the case of any given industry, therefore, it may be possible to throw some light on probable future developments by studying the history of its evolution from its origins right up to the present time. By this means, some assessment may be achieved as to the future requirements of the industry and as to what policy should be supported in order to meet these requirements in the best way. In particular, it may be possible to discern specific trends and to foresee the speed at which these should come to maturity, what obstacles may be encountered, and how best to prepare for such difficulties in advance.

The linguistic and computational complexities of machine translation are not always apparent to all users or potential purchasers of systems. As a consequence, they are sometimes unable to distinguish between the failings of particular systems and the problems which the best system would have. In this article I shall attempt to outline the difficulties encountered by computers in translating from one natural language into another. This is an introductory paper for those unfamiliar with what computers can and cannot achieve in this field.