Ngôn ngữ, dịch thuật và kế toán: hướng tới một chương trình nghiên cứu phản biện
Tóm tắt
Mục đích của bài báo này là nâng cao nhận thức về những tác động của việc dịch thuật ngôn ngữ đối với việc thiết lập chuẩn mực kế toán, giáo dục và nghiên cứu, và hướng tới một chương trình nghiên cứu phản biện.
Bài báo dựa trên một đánh giá chọn lọc các nghiên cứu kế toán liên văn hóa gần đây và tài liệu về dịch thuật trong kế toán, các phát triển trong việc thiết lập chuẩn mực kế toán và những hiểu biết được chọn lọc từ các nghiên cứu dịch thuật.
Dịch thuật không phải là một quá trình kỹ thuật đơn giản, mà là một quá trình xã hội - văn hóa, chủ quan và lý thuyết. Tuy nhiên, trái ngược với sự chuyển biến về dịch thuật trong các lĩnh vực khác, hầu hết các nghiên cứu định tính và phản biện trong kế toán lại bỏ qua dịch thuật như một yếu tố phương pháp và tri thức cũng như một cơ hội nghiên cứu.
Bài báo đề xuất các chủ đề cho một chương trình nghiên cứu về dịch thuật trong kế toán.
Bài báo chỉ ra những cơ hội cho việc điều tra sâu hơn về dịch thuật trong quy định kế toán, giáo dục và nghiên cứu. Đặc biệt nhấn mạnh đến tác động của dịch thuật trong nghiên cứu kế toán mà dựa trên các mô hình diễn giải và xây dựng, nơi dịch thuật gắn liền chặt chẽ với việc phân tích và diễn giải dữ liệu và có thể vô tình tái sản xuất các quyền lực văn hóa thống trị.
Từ khóa
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