Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research

Komori, Naoko

doi:10.1016/j.cpa.2014.09.005

Cited by 53 publications

(65 citation statements)

References 55 publications

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“…Given the scarcity of accounting researchers in DCs, this wastes an important resource. Moreover, English has become the dominant if not unique language of research worldwide (Komori, 2015;Marginson, 2006) which denies access to non-English speaking scholars, reinforces Anglophone orientations, and deflects attention from work in indigenous languages or that of former colonisers: assistance with translation remains a neglected but important issue.…”

Section: Discussionmentioning

confidence: 99%

Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

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Accounting is an instrument and an object in globalisation but its impact and manifestation is not uniform across Northern developed countries and Southern developing countries (DCs). This paper reviews contributions on globalisation and its influence on accounting in DCs, and identifies important research gaps. It examines the role of accounting in changing development policies, from state capitalism through neo-liberal market-based to good-governance policies. It then considers specific accounting issues, namely the diffusion of International Accounting Standards (now International Financial Reporting Standards) and how they promote global neo-liberalism; the development of the accounting profession in DCs in the face of competition from Northern global accounting firms and professional associations; accounting issues in state-owned organisations, and privatised and multinational corporations; government accounting reforms and the resurrection of the state in DCs; social and environmental accounting issues; and the rise of non-governmental organisations and their accounting and accountability. The discussion and conclusions reflect on achievements to date and important areas requiring further development.

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Section: Discussionmentioning

confidence: 99%

Globalisation, accounting and developing countries

Hopper

Lassou

Soobaroyen

2017

Critical Perspectives on Accounting

221

357

View full text Add to dashboard Cite

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“…For example, the Dutch concept geeft een getrouw beeld is not exactly equivalent to "present fairly" (or "give a true and fair view") (Zeff, 1990), and "target costing" only partly captures the meaning of the Japanese strategic cost management practice genkakikaku (Komori, 2015). This lack of equivalence is the focus of the majority of prior research on translation in accounting.…”

Section: Accounting Regulation and Translationmentioning

confidence: 98%

“…If these are translated literally, they are meaningless; if they are explained, they result in a text that is less concise, "clumsy", and further removed from the original [22]. The translator therefore has to recreate a socially constructed reality in another language-culture, balancing the need to convey indigenous concepts and knowledge in English, against the risk of over-domesticating the text ; the latter -encouraged by Anglo-American translation tradition (Venuti, 1995(Venuti, /2008) -would permit a more fluent style, but risk compromising the concepts and knowledge to be conveyed ; see also Komori, 2015). Over-domesticating a text creates an illusion of naturalness, disguising the fact that the text in question is a translation.…”

Section: Research Methods and Findingsmentioning

confidence: 99%

“…Gendron and Humphries, 2015;Holthoff et al, 2015;Komori, 2015; see also below). As argued by Evans et al (2015, p. 27), "[i]f discourse is predominantly in English, lack of English language competency has practical, academic, social, and status implications".…”

Section: Elfmentioning

confidence: 99%

“…When non-native speakers attempt to write in English, while retaining their own and discursive traditions, the results may be incomprehensible (Snell-Hornby, 2010). The need to publish in English may also mean that non-native speakers may be disadvantaged in, or excluded from, academic discourse; it may even shape academic disciplines and agendas (Humphrey and Gendron, 2015;Komori, 2015;Snell-Hornby, 2010; [17]. In essence, the dominance of English, and the demand to meet specific standards of English, privileges native speakers (Lillis and Curry, 2015).…”

Section: Translation and Elf In Accounting Researchmentioning

confidence: 99%

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Language, translation and accounting: towards a critical research agenda

Evans

2018

AAAJ

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Purpose -This paper aims to increase 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, international management and business 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 Impeded Individual

Gruber

Harteis

2018

Professional and Practice-Based Learning

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Beneath the globalization paradox: Towards the sustainability of cultural diversity in accounting research

Cited by 53 publications

References 55 publications

Globalisation, accounting and developing countries

Globalisation, accounting and developing countries

Language, translation and accounting: towards a critical research agenda

The Impeded Individual

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