Table III. Findings dealing with further... | Emerald Publishing

Table III.

Findings dealing with further language-related issues beyond the translation of quotations

No.	Authors/Year	Title	Journal	Location	Aspect	Findings
O1	Ferri and Zan (2014)	Ten years after: The rise and fall of managerial autonomy in Pompeii	CPA	Italy	Other and Publication	“It is impossible to translate the word commissariamento in English; it is an expression of diversity in administrative notions and vocabulary.” (p. 373)
O2	Bay (2011)	Framing financial responsibility: An analysis of the limitations of accounting	CPA	Sweden	Other	“… a high school tour called ‘Check up your cash.’”7 (p. 603) 7) “Author’s translation of ‘Koll på cashen’ (Swedish).” (Notes, p. 603)
O3	Skærbæk (2009)	Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer	AOS	Denmark	Publication	“Special thanks to … for making the English run more smoothly.” (Acknowledgements, p. 986)
O4	Albu et al. (2014)	When global accounting standards meet the local context– Insights from an emerging economy	CPA	Romania/UK	Data Collection	“All the interviewees are Romanian citizens, have Romanian as mother tongue, and are based in Bucharest. The interviews were therefore carried out in Romanian, to capture the nuances, to allow a more fluent course of the discussion, and to ensure the consistency of interviews, even if some of the interviewees were at ease with English as they have studied it, and practice this language on a daily basis at work.” (p. 495)
O5	Nassar et al. (2011)	The diffusion of activity-based costing in Jordanian industrial companies	QRAM	Jordan/UK	Data Collection and Data Analysis	“All the interviews were conducted in Arabic. … After each interview, the researchers prepared a transcript in Arabic. … All the interviews were recorded and transcribed in Arabic. To reduce the risk of losing the contextual aspect of data, the interview transcripts were not translated into English. Only the results of the analysis of the data were written in English.” (p. 188)

No.	Authors/Year	Title	Journal	Location	Aspect	Findings
O1	Ferri and Zan (2014)	Ten years after: The rise and fall of managerial autonomy in Pompeii	CPA	Italy	Other and Publication	“It is impossible to translate the word commissariamento in English; it is an expression of diversity in administrative notions and vocabulary.” (p. 373)
O2	Bay (2011)	Framing financial responsibility: An analysis of the limitations of accounting	CPA	Sweden	Other	“… a high school tour called ‘Check up your cash.’”7 (p. 603)7) “Author’s translation of ‘Koll på cashen’ (Swedish).” (Notes, p. 603)
O3	Skærbæk (2009)	Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer	AOS	Denmark	Publication	“Special thanks to … for making the English run more smoothly.” (Acknowledgements, p. 986)
O4	Albu et al. (2014)	When global accounting standards meet the local context– Insights from an emerging economy	CPA	Romania/UK	Data Collection	“All the interviewees are Romanian citizens, have Romanian as mother tongue, and are based in Bucharest. The interviews were therefore carried out in Romanian, to capture the nuances, to allow a more fluent course of the discussion, and to ensure the consistency of interviews, even if some of the interviewees were at ease with English as they have studied it, and practice this language on a daily basis at work.” (p. 495)
O5	Nassar et al. (2011)	The diffusion of activity-based costing in Jordanian industrial companies	QRAM	Jordan/UK	Data Collection and Data Analysis	“All the interviews were conducted in Arabic. … After each interview, the researchers prepared a transcript in Arabic. … All the interviews were recorded and transcribed in Arabic. To reduce the risk of losing the contextual aspect of data, the interview transcripts were not translated into English. Only the results of the analysis of the data were written in English.” (p. 188)