Language, translation and the problem of international accounting communication
The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. T...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Evans, Lisa [verfasserIn] |
|---|
| Format: |
E-Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
2004 |
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| Schlagwörter: |
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| Umfang: |
39 |
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| Reproduktion: |
Emerald Fulltext Archive Database 1994-2005 |
|---|---|
| Übergeordnetes Werk: |
In: Accounting, auditing & accountability journal - Bradford : MCB Univ. Press, 1988, 17(2004), 2, Seite 210-248 |
| Übergeordnetes Werk: |
volume:17 ; year:2004 ; number:2 ; pages:210-248 ; extent:39 |
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| DOI / URN: |
10.1108/09513570410532438 |
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| 520 | |a The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. | ||
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10.1108/09513570410532438 doi (DE-627)NLEJ21986098X DE-627 ger DE-627 rakwb eng XA-GB Evans, Lisa verfasserin aut Language, translation and the problem of international accounting communication 2004 39 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting procedures Law Linguistics True and fair view In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 17(2004), 2, Seite 210-248 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:17 year:2004 number:2 pages:210-248 extent:39 http://dx.doi.org/10.1108/09513570410532438 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 17 2004 2 210-248 39 |
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10.1108/09513570410532438 doi (DE-627)NLEJ21986098X DE-627 ger DE-627 rakwb eng XA-GB Evans, Lisa verfasserin aut Language, translation and the problem of international accounting communication 2004 39 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting procedures Law Linguistics True and fair view In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 17(2004), 2, Seite 210-248 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:17 year:2004 number:2 pages:210-248 extent:39 http://dx.doi.org/10.1108/09513570410532438 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 17 2004 2 210-248 39 |
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10.1108/09513570410532438 doi (DE-627)NLEJ21986098X DE-627 ger DE-627 rakwb eng XA-GB Evans, Lisa verfasserin aut Language, translation and the problem of international accounting communication 2004 39 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting procedures Law Linguistics True and fair view In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 17(2004), 2, Seite 210-248 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:17 year:2004 number:2 pages:210-248 extent:39 http://dx.doi.org/10.1108/09513570410532438 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 17 2004 2 210-248 39 |
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10.1108/09513570410532438 doi (DE-627)NLEJ21986098X DE-627 ger DE-627 rakwb eng XA-GB Evans, Lisa verfasserin aut Language, translation and the problem of international accounting communication 2004 39 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting procedures Law Linguistics True and fair view In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 17(2004), 2, Seite 210-248 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:17 year:2004 number:2 pages:210-248 extent:39 http://dx.doi.org/10.1108/09513570410532438 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 17 2004 2 210-248 39 |
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10.1108/09513570410532438 doi (DE-627)NLEJ21986098X DE-627 ger DE-627 rakwb eng XA-GB Evans, Lisa verfasserin aut Language, translation and the problem of international accounting communication 2004 39 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. Emerald Fulltext Archive Database 1994-2005 Accounting Accounting procedures Law Linguistics True and fair view In Accounting, auditing & accountability journal Bradford : MCB Univ. Press, 1988 17(2004), 2, Seite 210-248 Online-Ressource (DE-627)NLEJ219578850 (DE-600)2018956-4 0951-3574 nnns volume:17 year:2004 number:2 pages:210-248 extent:39 http://dx.doi.org/10.1108/09513570410532438 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 17 2004 2 210-248 39 |
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The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. |
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The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. |
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The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting. |
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The discipline of translation studies suggests that full equivalence in translation between languages is rare. This suggests that the risk of misunderstanding is exacerbated when technical terms are translated into another language. This paper examines the implications of mistranslations of technical terms in the context of theories from linguistics, which suggest that language influences the way we think. It uses three examples of accounting terminology to illustrate these problems. It concludes that the choice of an inappropriate label in the translation of accounting terminology is detrimental to international accounting communication and creates problems for users and preparers of translated financial statements as well as for researchers in, and students of, international accounting and for those involved in harmonisation and standardisation of accounting.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="f">Emerald Fulltext Archive Database 1994-2005</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting procedures</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Law</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Linguistics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">True and fair view</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Accounting, auditing & accountability journal</subfield><subfield code="d">Bradford : MCB Univ. Press, 1988</subfield><subfield code="g">17(2004), 2, Seite 210-248</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ219578850</subfield><subfield code="w">(DE-600)2018956-4</subfield><subfield code="x">0951-3574</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:17</subfield><subfield code="g">year:2004</subfield><subfield code="g">number:2</subfield><subfield code="g">pages:210-248</subfield><subfield code="g">extent:39</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1108/09513570410532438</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-EFD</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">17</subfield><subfield code="j">2004</subfield><subfield code="e">2</subfield><subfield code="h">210-248</subfield><subfield code="g">39</subfield></datafield></record></collection>
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