Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper al...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Evans, Lisa [verfasserIn] |
|---|
| Format: |
Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
2015 |
|---|
| Rechteinformationen: |
Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney © COPYRIGHT 2015 Wiley Subscription Services, Inc. |
|---|
| Schlagwörter: |
|---|
| Übergeordnetes Werk: |
Enthalten in: Abacus - Oxford [u.a.] : Blackwell, 1965, 51(2015), 1, Seite 1-36 |
|---|---|
| Übergeordnetes Werk: |
volume:51 ; year:2015 ; number:1 ; pages:1-36 |
| Links: |
|---|
| DOI / URN: |
10.1111/abac.12040 |
|---|
| Katalog-ID: |
OLC1963327748 |
|---|
| LEADER | 01000caa a2200265 4500 | ||
|---|---|---|---|
| 001 | OLC1963327748 | ||
| 003 | DE-627 | ||
| 005 | 20220214183154.0 | ||
| 007 | tu | ||
| 008 | 160206s2015 xx ||||| 00| ||eng c | ||
| 024 | 7 | |a 10.1111/abac.12040 |2 doi | |
| 028 | 5 | 2 | |a PQ20160617 |
| 035 | |a (DE-627)OLC1963327748 | ||
| 035 | |a (DE-599)GBVOLC1963327748 | ||
| 035 | |a (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 | ||
| 035 | |a (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
| 041 | |a eng | ||
| 082 | 0 | 4 | |a 330 |q DNB |
| 084 | |a 85.25 |2 bkl | ||
| 100 | 1 | |a Evans, Lisa |e verfasserin |4 aut | |
| 245 | 1 | 0 | |a Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines |
| 264 | 1 | |c 2015 | |
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a ohne Hilfsmittel zu benutzen |b n |2 rdamedia | ||
| 338 | |a Band |b nc |2 rdacarrier | ||
| 520 | |a This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. | ||
| 540 | |a Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney | ||
| 540 | |a © COPYRIGHT 2015 Wiley Subscription Services, Inc. | ||
| 650 | 4 | |a Accounting regulation | |
| 650 | 4 | |a Translation | |
| 650 | 4 | |a Language | |
| 650 | 4 | |a Other disciplines | |
| 650 | 4 | |a Translating and interpreting | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Stakeholders | |
| 650 | 4 | |a Studies | |
| 650 | 4 | |a Translations | |
| 650 | 4 | |a Regulation | |
| 650 | 4 | |a Linguistics | |
| 650 | 4 | |a Convergence | |
| 700 | 1 | |a Baskerville, Rachel |4 oth | |
| 700 | 1 | |a Nara, Katariina |4 oth | |
| 773 | 0 | 8 | |i Enthalten in |t Abacus |d Oxford [u.a.] : Blackwell, 1965 |g 51(2015), 1, Seite 1-36 |w (DE-627)167106406 |w (DE-600)410131-5 |w (DE-576)043073905 |x 0001-3072 |7 nnns |
| 773 | 1 | 8 | |g volume:51 |g year:2015 |g number:1 |g pages:1-36 |
| 856 | 4 | 1 | |u http://dx.doi.org/10.1111/abac.12040 |3 Volltext |
| 856 | 4 | 2 | |u http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract |
| 856 | 4 | 2 | |u http://search.proquest.com/docview/1662447974 |
| 912 | |a GBV_USEFLAG_A | ||
| 912 | |a SYSFLAG_A | ||
| 912 | |a GBV_OLC | ||
| 912 | |a SSG-OLC-WIW | ||
| 912 | |a GBV_ILN_26 | ||
| 912 | |a GBV_ILN_285 | ||
| 912 | |a GBV_ILN_4012 | ||
| 912 | |a GBV_ILN_4125 | ||
| 936 | b | k | |a 85.25 |q AVZ |
| 951 | |a AR | ||
| 952 | |d 51 |j 2015 |e 1 |h 1-36 | ||
| author_variant |
l e le |
|---|---|
| matchkey_str |
article:00013072:2015----::oldnwrdiserltntlnugtasainnconignsmls |
| hierarchy_sort_str |
2015 |
| bklnumber |
85.25 |
| publishDate |
2015 |
| allfields |
10.1111/abac.12040 doi PQ20160617 (DE-627)OLC1963327748 (DE-599)GBVOLC1963327748 (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation DE-627 ger DE-627 rakwb eng 330 DNB 85.25 bkl Evans, Lisa verfasserin aut Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines 2015 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney © COPYRIGHT 2015 Wiley Subscription Services, Inc. Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence Baskerville, Rachel oth Nara, Katariina oth Enthalten in Abacus Oxford [u.a.] : Blackwell, 1965 51(2015), 1, Seite 1-36 (DE-627)167106406 (DE-600)410131-5 (DE-576)043073905 0001-3072 nnns volume:51 year:2015 number:1 pages:1-36 http://dx.doi.org/10.1111/abac.12040 Volltext http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract http://search.proquest.com/docview/1662447974 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 85.25 AVZ AR 51 2015 1 1-36 |
| spelling |
10.1111/abac.12040 doi PQ20160617 (DE-627)OLC1963327748 (DE-599)GBVOLC1963327748 (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation DE-627 ger DE-627 rakwb eng 330 DNB 85.25 bkl Evans, Lisa verfasserin aut Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines 2015 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney © COPYRIGHT 2015 Wiley Subscription Services, Inc. Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence Baskerville, Rachel oth Nara, Katariina oth Enthalten in Abacus Oxford [u.a.] : Blackwell, 1965 51(2015), 1, Seite 1-36 (DE-627)167106406 (DE-600)410131-5 (DE-576)043073905 0001-3072 nnns volume:51 year:2015 number:1 pages:1-36 http://dx.doi.org/10.1111/abac.12040 Volltext http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract http://search.proquest.com/docview/1662447974 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 85.25 AVZ AR 51 2015 1 1-36 |
| allfields_unstemmed |
10.1111/abac.12040 doi PQ20160617 (DE-627)OLC1963327748 (DE-599)GBVOLC1963327748 (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation DE-627 ger DE-627 rakwb eng 330 DNB 85.25 bkl Evans, Lisa verfasserin aut Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines 2015 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney © COPYRIGHT 2015 Wiley Subscription Services, Inc. Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence Baskerville, Rachel oth Nara, Katariina oth Enthalten in Abacus Oxford [u.a.] : Blackwell, 1965 51(2015), 1, Seite 1-36 (DE-627)167106406 (DE-600)410131-5 (DE-576)043073905 0001-3072 nnns volume:51 year:2015 number:1 pages:1-36 http://dx.doi.org/10.1111/abac.12040 Volltext http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract http://search.proquest.com/docview/1662447974 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 85.25 AVZ AR 51 2015 1 1-36 |
| allfieldsGer |
10.1111/abac.12040 doi PQ20160617 (DE-627)OLC1963327748 (DE-599)GBVOLC1963327748 (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation DE-627 ger DE-627 rakwb eng 330 DNB 85.25 bkl Evans, Lisa verfasserin aut Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines 2015 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney © COPYRIGHT 2015 Wiley Subscription Services, Inc. Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence Baskerville, Rachel oth Nara, Katariina oth Enthalten in Abacus Oxford [u.a.] : Blackwell, 1965 51(2015), 1, Seite 1-36 (DE-627)167106406 (DE-600)410131-5 (DE-576)043073905 0001-3072 nnns volume:51 year:2015 number:1 pages:1-36 http://dx.doi.org/10.1111/abac.12040 Volltext http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract http://search.proquest.com/docview/1662447974 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 85.25 AVZ AR 51 2015 1 1-36 |
| allfieldsSound |
10.1111/abac.12040 doi PQ20160617 (DE-627)OLC1963327748 (DE-599)GBVOLC1963327748 (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation DE-627 ger DE-627 rakwb eng 330 DNB 85.25 bkl Evans, Lisa verfasserin aut Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines 2015 Text txt rdacontent ohne Hilfsmittel zu benutzen n rdamedia Band nc rdacarrier This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney © COPYRIGHT 2015 Wiley Subscription Services, Inc. Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence Baskerville, Rachel oth Nara, Katariina oth Enthalten in Abacus Oxford [u.a.] : Blackwell, 1965 51(2015), 1, Seite 1-36 (DE-627)167106406 (DE-600)410131-5 (DE-576)043073905 0001-3072 nnns volume:51 year:2015 number:1 pages:1-36 http://dx.doi.org/10.1111/abac.12040 Volltext http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract http://search.proquest.com/docview/1662447974 GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 85.25 AVZ AR 51 2015 1 1-36 |
| language |
English |
| source |
Enthalten in Abacus 51(2015), 1, Seite 1-36 volume:51 year:2015 number:1 pages:1-36 |
| sourceStr |
Enthalten in Abacus 51(2015), 1, Seite 1-36 volume:51 year:2015 number:1 pages:1-36 |
| format_phy_str_mv |
Article |
| institution |
findex.gbv.de |
| topic_facet |
Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence |
| dewey-raw |
330 |
| isfreeaccess_bool |
false |
| container_title |
Abacus |
| authorswithroles_txt_mv |
Evans, Lisa @@aut@@ Baskerville, Rachel @@oth@@ Nara, Katariina @@oth@@ |
| publishDateDaySort_date |
2015-01-01T00:00:00Z |
| hierarchy_top_id |
167106406 |
| dewey-sort |
3330 |
| id |
OLC1963327748 |
| language_de |
englisch |
| fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a2200265 4500</leader><controlfield tag="001">OLC1963327748</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20220214183154.0</controlfield><controlfield tag="007">tu</controlfield><controlfield tag="008">160206s2015 xx ||||| 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/abac.12040</subfield><subfield code="2">doi</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">PQ20160617</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)OLC1963327748</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBVOLC1963327748</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">330</subfield><subfield code="q">DNB</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">85.25</subfield><subfield code="2">bkl</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Evans, Lisa</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2015</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">ohne Hilfsmittel zu benutzen</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Band</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities.</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="a">Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="a">© COPYRIGHT 2015 Wiley Subscription Services, Inc.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting regulation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Translation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Language</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Other disciplines</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Translating and interpreting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Stakeholders</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Studies</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Translations</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Regulation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Linguistics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Convergence</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Baskerville, Rachel</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Nara, Katariina</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">Abacus</subfield><subfield code="d">Oxford [u.a.] : Blackwell, 1965</subfield><subfield code="g">51(2015), 1, Seite 1-36</subfield><subfield code="w">(DE-627)167106406</subfield><subfield code="w">(DE-600)410131-5</subfield><subfield code="w">(DE-576)043073905</subfield><subfield code="x">0001-3072</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:51</subfield><subfield code="g">year:2015</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:1-36</subfield></datafield><datafield tag="856" ind1="4" ind2="1"><subfield code="u">http://dx.doi.org/10.1111/abac.12040</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">http://search.proquest.com/docview/1662447974</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_OLC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OLC-WIW</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_26</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_285</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4012</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="936" ind1="b" ind2="k"><subfield code="a">85.25</subfield><subfield code="q">AVZ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">51</subfield><subfield code="j">2015</subfield><subfield code="e">1</subfield><subfield code="h">1-36</subfield></datafield></record></collection>
|
| author |
Evans, Lisa |
| spellingShingle |
Evans, Lisa ddc 330 bkl 85.25 misc Accounting regulation misc Translation misc Language misc Other disciplines misc Translating and interpreting misc Accounting misc Stakeholders misc Studies misc Translations misc Regulation misc Linguistics misc Convergence Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines |
| authorStr |
Evans, Lisa |
| ppnlink_with_tag_str_mv |
@@773@@(DE-627)167106406 |
| format |
Article |
| dewey-ones |
330 - Economics |
| delete_txt_mv |
keep |
| author_role |
aut |
| collection |
OLC |
| remote_str |
false |
| illustrated |
Not Illustrated |
| issn |
0001-3072 |
| topic_title |
330 DNB 85.25 bkl Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines Accounting regulation Translation Language Other disciplines Translating and interpreting Accounting Stakeholders Studies Translations Regulation Linguistics Convergence |
| topic |
ddc 330 bkl 85.25 misc Accounting regulation misc Translation misc Language misc Other disciplines misc Translating and interpreting misc Accounting misc Stakeholders misc Studies misc Translations misc Regulation misc Linguistics misc Convergence |
| topic_unstemmed |
ddc 330 bkl 85.25 misc Accounting regulation misc Translation misc Language misc Other disciplines misc Translating and interpreting misc Accounting misc Stakeholders misc Studies misc Translations misc Regulation misc Linguistics misc Convergence |
| topic_browse |
ddc 330 bkl 85.25 misc Accounting regulation misc Translation misc Language misc Other disciplines misc Translating and interpreting misc Accounting misc Stakeholders misc Studies misc Translations misc Regulation misc Linguistics misc Convergence |
| format_facet |
Aufsätze Gedruckte Aufsätze |
| format_main_str_mv |
Text Zeitschrift/Artikel |
| carriertype_str_mv |
nc |
| author2_variant |
r b rb k n kn |
| hierarchy_parent_title |
Abacus |
| hierarchy_parent_id |
167106406 |
| dewey-tens |
330 - Economics |
| hierarchy_top_title |
Abacus |
| isfreeaccess_txt |
false |
| familylinks_str_mv |
(DE-627)167106406 (DE-600)410131-5 (DE-576)043073905 |
| title |
Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines |
| ctrlnum |
(DE-627)OLC1963327748 (DE-599)GBVOLC1963327748 (PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90 (KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation |
| title_full |
Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines |
| author_sort |
Evans, Lisa |
| journal |
Abacus |
| journalStr |
Abacus |
| lang_code |
eng |
| isOA_bool |
false |
| dewey-hundreds |
300 - Social sciences |
| recordtype |
marc |
| publishDateSort |
2015 |
| contenttype_str_mv |
txt |
| container_start_page |
1 |
| author_browse |
Evans, Lisa |
| container_volume |
51 |
| class |
330 DNB 85.25 bkl |
| format_se |
Aufsätze |
| author-letter |
Evans, Lisa |
| doi_str_mv |
10.1111/abac.12040 |
| dewey-full |
330 |
| title_sort |
colliding worlds: issues relating to language translation in accounting and some lessons from other disciplines |
| title_auth |
Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines |
| abstract |
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. |
| abstractGer |
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. |
| abstract_unstemmed |
This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities. |
| collection_details |
GBV_USEFLAG_A SYSFLAG_A GBV_OLC SSG-OLC-WIW GBV_ILN_26 GBV_ILN_285 GBV_ILN_4012 GBV_ILN_4125 |
| container_issue |
1 |
| title_short |
Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines |
| url |
http://dx.doi.org/10.1111/abac.12040 http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract http://search.proquest.com/docview/1662447974 |
| remote_bool |
false |
| author2 |
Baskerville, Rachel Nara, Katariina |
| author2Str |
Baskerville, Rachel Nara, Katariina |
| ppnlink |
167106406 |
| mediatype_str_mv |
n |
| isOA_txt |
false |
| hochschulschrift_bool |
false |
| author2_role |
oth oth |
| doi_str |
10.1111/abac.12040 |
| up_date |
2024-07-04T05:29:13.584Z |
| _version_ |
1803625120219004928 |
| fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a2200265 4500</leader><controlfield tag="001">OLC1963327748</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20220214183154.0</controlfield><controlfield tag="007">tu</controlfield><controlfield tag="008">160206s2015 xx ||||| 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/abac.12040</subfield><subfield code="2">doi</subfield></datafield><datafield tag="028" ind1="5" ind2="2"><subfield code="a">PQ20160617</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)OLC1963327748</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)GBVOLC1963327748</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(PRQ)g2050-e5c278109e26a1d234173d1f2daafb02d32cd764e62dfc0f6ccdb10e8c96e9a90</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(KEY)0015825920150000051000100001collidingworldsissuesrelatingtolanguagetranslation</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="082" ind1="0" ind2="4"><subfield code="a">330</subfield><subfield code="q">DNB</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">85.25</subfield><subfield code="2">bkl</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Evans, Lisa</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2015</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">ohne Hilfsmittel zu benutzen</subfield><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Band</subfield><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This paper explores the implications of language translation in accounting. It draws on research on translation in other disciplines, and on insights from applied linguistics. It examines practical problems and solutions explored in other disciplines that we deem relevant to accounting. The paper also examines the ideological, cultural, legal, and political consequences of translation. We find that the ambiguity inherent in translation is, on the one hand, relevant for the translation of accounting principles and can contribute to accounting convergence. We show, on the other hand, that it has the potential to be exploited in ideologically or pragmatically motivated distortions in the implementation of accounting regulation. We further argue that the importance of translation in accounting is underestimated or disregarded, inter alia because it has limited effect on the culturally and economically most dominant stakeholders. We finally examine the implications of translation problems for less powerful stakeholders and smaller language communities.</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="a">Nutzungsrecht: © 2015 Accounting Foundation, The University of Sydney</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="a">© COPYRIGHT 2015 Wiley Subscription Services, Inc.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting regulation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Translation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Language</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Other disciplines</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Translating and interpreting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Stakeholders</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Studies</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Translations</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Regulation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Linguistics</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Convergence</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Baskerville, Rachel</subfield><subfield code="4">oth</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Nara, Katariina</subfield><subfield code="4">oth</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">Abacus</subfield><subfield code="d">Oxford [u.a.] : Blackwell, 1965</subfield><subfield code="g">51(2015), 1, Seite 1-36</subfield><subfield code="w">(DE-627)167106406</subfield><subfield code="w">(DE-600)410131-5</subfield><subfield code="w">(DE-576)043073905</subfield><subfield code="x">0001-3072</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:51</subfield><subfield code="g">year:2015</subfield><subfield code="g">number:1</subfield><subfield code="g">pages:1-36</subfield></datafield><datafield tag="856" ind1="4" ind2="1"><subfield code="u">http://dx.doi.org/10.1111/abac.12040</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">http://onlinelibrary.wiley.com/doi/10.1111/abac.12040/abstract</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="u">http://search.proquest.com/docview/1662447974</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_A</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_OLC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SSG-OLC-WIW</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_26</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_285</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4012</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="936" ind1="b" ind2="k"><subfield code="a">85.25</subfield><subfield code="q">AVZ</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">51</subfield><subfield code="j">2015</subfield><subfield code="e">1</subfield><subfield code="h">1-36</subfield></datafield></record></collection>
|
| score |
7.401515 |