Translation research in accounting has in the past decades recognized the significance of trans- lation for international accounting communication, but only recently started to discuss the relevance and legitimacy of the approaches in which translation is used and studied. Generally, translation in accounting has been seen as a technically challenging task that serves an assumedly neutral functional purpose. This perception is problematic in that it neglects the multifaceted cultural, political and societal implications of translation. In order to expand the theoretical repertoire of translation research in accounting, this paper introduces a critical lens that questions the seemingly neutral use of translation in various contexts. Drawing on the influential work of translation theorist Lawrence Venuti, it is argued that translation both reveals and factors in intercultural hegemonies, imbalances and asymmetries. To explore the relevance of Venuti’s theorizing for accounting, the context of IFRS translation is examined. Attempting to become a global institution across cultures and languages, the IFRS indeed depend on translation in their diffusion. The IFRS context is, however, embedded in current linguistic and cultural hegemonies: the dominant position of the English language and the canonical role of Anglo-American ac- counting. Combining a critical theoretical conceptualization and empirical data from the trans- lation work of Finnish-language IFRS, this paper illustrates how translation in accounting is not a technical exercise but can entail linguistic and cultural conflicts between dominant and marginal (ized) concepts, traditions and values. Above all, this paper shows how applying a different theoretical lens to translation can yield critical insights.
keywords: ترجمه | تئوری ترجمه | هژمونی | IFRS | Translation | Translation theory | Hegemony | IFRS

This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The study discusses how big data can overcome the data limitations of six accounting issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting and activity-based techniques. It presents six exciting research questions for future research. Then, the study explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy theory. This theoretical study develops new convergence points between big data and accounting by reviewing the literature and proposing new ideas and research questions. The conclusion indicates a significant conver- gence between big data and accounting on the premise that data is the heart of accounting. Big data and advanced analytics have the potential to overcome the data limitations of accounting techniques that require estimations and predictions. A remarkable convergence is argued between big data and three accounting the- ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the potential of big data.
keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence

This article demonstrates how the design and positioning of citizens account solicitations in traffic stops (e.g., “What did I do?”) provide resources for citizens to show, and officers to see, their stance toward and willingness to align with the business of the encounter. With design, citizens use ‘self’, ‘other’, ‘neutral’, and ‘self-other’ formulations that allocate responsibility for the stop in ways that support or challenge the stops legitimacy. With positioning, they show their willingness to align or not to the business of the encounter. Stance and alignment work interdependently with the account solicitation as a dispreferred initiating action (Robinson and Bolden, 2010) to enhance, or aggravate, its mitigated or unmitigated character, with consequences for citizens experience of being policed. This research uses the method of conversation analysis and draws from a large collection of police dashboard camera videos from several American policing agencies in addition to several videos posted on Youtube.
keywords: تعامل پلیس و شهروندی | حساب ها | دعوتنامه حساب | حالت | هم ترازی | دوره آموزشی | Police-citizen interaction | Accounts | Account solicitations | Stance | Alignment | Action formation

The main purpose of this paper, and its main contribution, is to develop an understanding of accounting and accountability practices and perceptions in NGOs operating in Africa. It draws upon a broad set of Bourdieu’s concepts, comprising field, capital, doxa and habitus alongside the use of grounded theory methods to code and categorise the empirical data. Data was collected from eleven NGOs, selected to provide a comparative set, encompassing national, NGO type and religious affiliation. A contextual field analysis revealed the dominance of Northern NGOs, resulting from their ownership and control of capital, in influencing accountability perceptions and the importance of legitimacy. An organisational analysis revealed the importance of habitus and doxa underpinning conceptions and practices of accountability and accounting, to emerge. It also enabled the identification of ‘existential doxa’ and ’accountability doxa’ which provided the link between the field and the accountability habitus to be understood. The resulting understanding explains accounting and accountability practices as resulting from strategies adopted in response to the accountability habituses, underpinned by doxa, which themselves are responses to the contexts with in which the NGOs operate. The context comprises the field within which NGOs struggle for capital resources, alongside existential choices made by the NGOs themselves.
keywords: حسابداری NGO | افریقا | بوردیو | مسئوليت | NGO accounting | Africa | Bourdieu | Accountability

Non-dedicated nature of mobile crowdsensing (MCS) systems introduces vulnerabilities for MCS platforms in terms of sensing, computing, storage, and battery resources. The advent of adversarial artificial intelligence (AI) leads to high impact malicious behavior when adversaries aim to clog the resources of such a non-dedicated and ubiquitous system. This paper proposes an ensemble learning-based methodology for MCS platforms in order to mitigate the impacts of adversarial AI-driven fake task submission attacks, which are intelligently designed so to clog resources such as batteries, sensing, or memory resources. We validate our proposal through realistic simulations to generate crowdsensing data under two different cities, and intelligent fake task submissions under adversarial self-organizing maps. The experimental results show that when the submitted tasks undergo a Gradient Boosting-based classifier prior to being assigned to participants, the proposed solution can introduce battery savings at the participant devices up to 23%, and the impacted recruit population can be reduced from 24% to 6% whereas the defense mechanism can achieve an overall accuracy level above 98% concerning the legitimacy of the submitted tasks.
Index Terms: Mobile crowdsensing | IoT | self-organizing feature map | Machine learning | Artificial neural networks | Clogging attacks