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Accounting in Europe Volume 9, 2012 - Issue 1
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Research Articles

Can Translations Achieve Comparability? The Case of Translating IFRSs into Swedish

Jörgen Dahlgren School of Management & Industrial Engineering, Linköping University, Linköping, SwedenCorrespondence[email protected]
&
Sven-Arne Nilsson School of Management & Industrial Engineering, Linköping University, Linköping, Sweden; Deloitte, Sweden
Pages 39-59 | Published online: 04 Apr 2012

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Read on this site (6)

Christopher Nobes. (2023) On the meaning, importance and translation of ‘realised’. Accounting and Business Research 0:0, pages 1-29.
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Tobias Polzer, Giuseppe Grossi & Christoph Reichard. (2022) Implementation of the international public sector accounting standards in Europe. Variations on a global theme. Accounting Forum 46:1, pages 57-82.
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Rosemary King, Paul Blayney & John Sweller. (2021) How language background impacts learners studying International Financial Reporting Standards: a cognitive load theory perspective. Accounting Education 30:5, pages 439-450.
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Christopher Nobes. (2021) On Translating Goodwill. Accounting in Europe 18:3, pages 407-418.
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Gero Holthoff, Florian Hoos & Barbara E. Weissenberger. (2015) Are We Lost in Translation? The Impact of Using Translated IFRS on Decision-Making. Accounting in Europe 12:1, pages 107-125.
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Christopher Nobes. (2013) The continued survival of international differences under IFRS. Accounting and Business Research 43:2, pages 83-111.
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Articles from other publishers (24)

Yuqian Zhang, Anura De Zoysa & Corinne Cortese. (2023) Foreign language effect in accounting uncertainty expressions: Interpretation and probabilistic estimation. Journal of International Accounting, Auditing and Taxation 50, pages 100528.
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Jenni Laaksonen. (2022) Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context. Critical Perspectives on Accounting 89, pages 102352.
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Marta García González. (2022) Variation in Spanish accounting terminology. Terminology. International Journal of Theoretical and Applied Issues in Specialized Communication Terminology / International Journal of Theoretical and Applied Issues in Specialized Communication Terminology 28:1, pages 65-102.
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Andreas Hellmann & Chris Patel. (2021) Translation of International Financial Reporting Standards and implications for judgments and decision-making. Journal of Behavioral and Experimental Finance 30, pages 100479.
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Andreas Hellmann, Chris Patel & Noriyuki Tsunogaya. (2021) Foreign-language effect and professionals’ judgments on fair value measurement: Evidence from Germany and the United Kingdom. Journal of Behavioral and Experimental Finance 30, pages 100478.
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Alena Golyagina. (2021) Importing a management accounting concept into the Russian language: a case of resistance from Russian academics. Journal of Accounting in Emerging Economies 11:3, pages 449-476.
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Jenni Laaksonen. (2020) International comparability and translation: how is the concept of equivalence used and understood in accounting research?. Accounting, Auditing & Accountability Journal 34:1, pages 137-163.
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Yuqian Zhang, Anura De Zoysa & Corinne Cortese. (2020) The directionality of uncertainty expressions and the foreign language effect. Meditari Accountancy Research 28:3, pages 543-563.
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Beyza Gürel & F. N. Can Şımga Muğan. (2019) UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi, pages 223-234.
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Marta García González. (2020) Dificultades, estrategias y recursos en la traducción de estados financieros: fuentes normativas y textos paralelos. Meta 64:2, pages 491-513.
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Hamilton Elkins & Gary Entwistle. (2018) A commentary on accounting standards and the disclosure problem: Exploring a way forward. Journal of International Accounting, Auditing and Taxation 33, pages 79-89.
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Lisa Evans. (2018) Language, translation and accounting: towards a critical research agenda. Accounting, Auditing & Accountability Journal 31:7, pages 1844-1873.
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Christopher Nobes & Christian Stadler. (2018) Impaired translations: IFRS from English and annual reports into English. Accounting, Auditing & Accountability Journal 31:7, pages 1981-2005.
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Peipei Pan & Chris Patel. (2016) The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments. Journal of Business Ethics 150:3, pages 863-878.
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Vladimir Obradović, Milan Čupić & Dragomir Dimitrijević. (2017) Application of International Financial Reporting Standards in the Transition Economy of Serbia. Australian Accounting Review 28:1, pages 48-60.
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Agus Fredy Maradona & Parmod Chand. (2018) The Pathway of Transition to International Financial Reporting Standards (IFRS) in Developing Countries: Evidence from Indonesia. Journal of International Accounting, Auditing and Taxation 30, pages 57-68.
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Jaana Kettunen. (2017) Interlingual translation of the International Financial Reporting Standards as institutional work. Accounting, Organizations and Society 56, pages 38-54.
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Andreas Hellmann. (2016) The role of accounting in behavioral finance. Journal of Behavioral and Experimental Finance 9, pages 39-42.
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Lisa Evans, Rachel Baskerville & Katariina Nara. (2015) Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. Abacus 51:1, pages 1-36.
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Peipei Pan, Chris Patel & Rajni Mala. (2015) Questioning the uncritical application of translation and back-translation methodology in accounting: Evidence from China. Corporate Ownership and Control 12:4, pages 480-492.
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Brian Singleton-Green. (2016) Incentives and Institutions in Accounting: Thinking Beyond Standards. SSRN Electronic Journal.
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Rachel F. Baskerville, Qingmei Xue & Huw Rhys. (2016) How Does the English of IFRS Challenge an International Student Cohort? Evidence from a Chinese Cohort. SSRN Electronic Journal.
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Rachel F. Baskerville & Huw Rhys. (2014) A Research Note on Understandability, Readability and Translatability of IFRS. SSRN Electronic Journal.
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Vicky Cole, Joël Branson & Diane Breesch. (2013) Determinants Influencing the IFRS Accounting Policy Choices of European Listed Companies. SSRN Electronic Journal.
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