...Marita Blomkvist; Louise Crawford; Jim Haslam; Lana Sabelfeld Purpose We extend theorizing of the travel of ideas and the encountering of institutional voids. We explore the translation of EU accounting laws to a member state, Sweden, including coverage of outcomes, focusing upon translation...

... and punctuation issues to preserve the voice of the contributing authors. Findings The reflections in this paper represent different translations of Barbara’s academic and theoretical contributions. However, she also contributed to people. While we can count the number of papers, books and book chapters she...

... of translation” in order to disentangle and reassemble both the material and symbolic components of the BSC to facilitate its implementation and use. It was found that promoters of the BSC engaged in contextualization work, which featured two main actions: a combination of coupling and selective decoupling...

...Jenni Laaksonen Purpose The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically...

... the implications that arise as accounting practice adapts to the digitalisation of corporate reporting. Indrit Troshani can be contacted at: indrit.troshani@adelaide.edu.au © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only IFRS Translation Standardisation...

...Lisa Marini; Jane Andrew; Sandra van der Laan Purpose The purpose of this paper is to explore how accountability practices are affected and potentially transformed when mediated by translation. Adopting a postcolonial lens, the authors consider the ways in which translation functions and how...

...Joanne Locke; Nick Rowbottom; Indrit Troshani Purpose The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic...

...Amanze Rajesh Ejiogu; Chibuzo Ejiogu Purpose The purpose of this paper is to develop an understanding of the process through which ideas are translated across disciplines. It does this by focussing on how the idea that people are corporate assets was translated between the accounting and human...

...Christopher Nobes; Christian Stadler Purpose The purpose of this paper is to examine translation in the context of International Financial Reporting Standards (IFRS) by taking the example of the English term “impairment” in IAS 36, and following it into 19 translations. The paper then examines...

...Lisa Evans Purpose The purpose of this paper is to increase the 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 institutional complexity and translation that specify the relationship between the name and types of practice of accounting standards in the local context (Czarniawska and Sevón, 1996, 2005; Erlingsdóttfr and Lindberg, 2005; Røvik, 2016; Sahlin and Wedlin, 2008). Data sources are texts produced (between 2001...

... data and documentary evidence are analysed by drawing on the concept of translation from actor-network theory. Findings The case-study organisation adopted the BSC as a part of broader public-sector reforms driven by political ideology. Through a centralised government decision, the BSC was framed...

... investigates whether the different procedures for organising subsets of a set of accounting data may lead to different conclusions about (the same) reality. Design/methodology/approach – The empirical analysis focuses on the procedures by which organisations translate work-related injury outcomes...

... Joannidès can be contacted at: vassili.joannides@grenoble‐em.com © Emerald Group Publishing Limited 2013 Research network Accounting research Knowledge Actor‐network theory Controversies Translation Knowledge management Knowledge establishment and advancement are strongly related...