Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context

Laaksonen, Jenni

doi:10.1016/j.cpa.2021.102352

Cited by 6 publications

(2 citation statements)

References 47 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Prior literature demonstrates that the IFRS’s adoption at the international level is often revealed in political positions inspired by and oriented to achieving neoliberalism and capitalist ideology for the sake of protecting the interests of markets (Hartmann et al , 2020; Laaksonen, 2022; Mantzari and Georgiou, 2019). Regarding sustainability reporting standard setting, the IFRS Foundation received pressure from the business community to take action through the ISSB (Giner and Luque-Vílchez, 2022).…”

Section: Critical Reflections On the Likely Future Of The Internation...mentioning

confidence: 99%

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

de Villiers,

Dimes,

La Torre

et al. 2024

PAR

View full text Add to dashboard Cite

Purpose This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda. Design/methodology/approach The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda. Findings Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers. Originality/value The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

show abstract

Section: Critical Reflections On the Likely Future Of The Internation...mentioning

confidence: 99%

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

de Villiers,

Dimes,

La Torre

et al. 2024

PAR

View full text Add to dashboard Cite

show abstract

“…Research on the translation of IFRS presupposes that the cultural elements of language can be carried across jurisdictions unchanged (Tietze, 2021). The process of translation is considered unproblematic when the principle of equivalence is assumed suggesting that meanings are transferable between the original and the target languages (Laaksonen, 2021). The risks linked to translation from this perspective are a mere technical risk addressed through the verification of back translation.…”

Section: Literature Reviewmentioning

confidence: 99%

The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals

Dellaportas,

Xu,

et al. 2023

Accounting & Finance

View full text Add to dashboard Cite

Interviews with accounting scholars in China found that the pressure to publish in English language journals is high for reasons of tenure and promotion, but the expectation of acceptance is low. Publishing in Chinese language journals is equally as difficult because of socio‐cultural factors that favour a limited group of scholars with reputational capital. Scholars in China either avoid submitting articles to English language journals, collaborate with western scholars to enhance the probability of success, or focus on quantitative methodologies because of a perception that it is less demanding on language capability compared with qualitative approaches to research.

show abstract

Diffusion and Penetration of Fair Value Accounting

Okamoto

2024

Institutional Change and Performativity

View full text Add to dashboard Cite

Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context

Cited by 6 publications

References 47 publications

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

The challenges facing Chinese accounting scholars publishing in English (and Chinese) language journals

Diffusion and Penetration of Fair Value Accounting

Contact Info

Product

Resources

About