Kamala, R. and Komori, N. (2018) Diagnosing translation gap: the politics of translation and the hidden contradiction in interdisciplinary accounting research. Accounting, Auditing & Accountability Journal, 31 (7). ISSN 0951-3574
Abstract
Purpose
The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).
Design/methodology/approach
First, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.
Findings
The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.
Originality/value
By opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.
Metadata
Item Type: | Article |
---|---|
Authors/Creators: |
|
Copyright, Publisher and Additional Information: | © 2018 Emerald. This is an author produced version of a paper subsequently published in Accounting, Auditing and Accountability Journal. Uploaded in accordance with the publisher's self-archiving policy. |
Dates: |
|
Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 31 Aug 2018 14:01 |
Last Modified: | 03 May 2024 08:44 |
Status: | Published |
Publisher: | Emerald |
Refereed: | Yes |
Identification Number: | 10.1108/AAAJ-08-2017-3067 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:135155 |