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Keywords: Translation
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Journal Articles
The institutionalisation of XBRL in a developing capital market: the Indonesian regulators’ and filers’ perspective
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Qualitative Research in Accounting & Management (2024) 21 (5): 524–554.
Published: 16 July 2024
...Fitri Amalia; Ogan Yigitbasioglu; Stuart Tooley Purpose Drawing on institutional theory analytical perspectives of theorisation and translation, this study aims to explore the institutionalisation of eXtensible Business Reporting Language (XBRL) in Indonesia from a regulatory and filer perspective...
Journal Articles
Qualitative Research in Accounting & Management (2020) 17 (2): 229–262.
Published: 15 January 2020
...Sina K. Feldermann; Martin R.W. Hiebl Purpose This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English...
