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Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context
ترجمه، هژمونی و حسابداری: یک چارچوب تحقیقاتی بحرانی با یک تصویر از زمینه IFRS-2021 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 |
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