Search results

This paper aims to examine the current practice of reporting on translation issues in qualitative, interdisciplinary accounting research. Based on an analysis of the methodological consideration of the translation of quotations from non-English interviews and additional interviews with experienced researchers, the authors aim to develop recommendations for the reporting on such translation procedures in future accounting research relying on interviews not conducted in English.

The analysis is based on papers published in four highly ranked interdisciplinary accounting journals: Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS), Critical Perspectives on Accounting (CPA) and Qualitative Research in Accounting and Management (QRAM). The subjects of the analysis are publications of non-English-speaking researchers who conducted non-English interviews and therefore were confronted with translation issues when attempting to get published in these English-language journals. Additionally, to gain deeper insights into reporting decisions on language and translation issues, the authors conducted interviews with experienced researchers in the field of qualitative, interdisciplinary accounting research whose mother tongue is not English. The authors combine these empirical insights with current developments in translation studies.

As suggested by translation studies, translation is an act of sense making and reconstruction of meaning, and therefore is a complex task that needs to be carried out with caution. However, the findings suggest that in current interdisciplinary, qualitative accounting research, the reporting of language and translation issues, especially with regards to the translation of quotations from interview data, have so far received only limited attention. The authors therefore call for more awareness of and sensibility toward dealing with language and translation issues, which should be reflected in more transparent reporting on translation processes to support the credibility and authenticity of qualitative accounting studies based on non-English interviews.

This paper is limited to the reporting on the methodological consideration of translating quotations from non-English interviews in papers published in AAAJ, AOS, CPA and QRAM between 2004 and 2015. For future accounting research that relies on such interviews, the authors call for more transparency and provide specific recommendations. This in turn should strengthen the awareness that language and translation are factors to be considered and reported.

This paper is the first to develop recommendations for the reporting of translation processes in accounting research studies, which are based on interviews not led in the English language.

Refugees face multiple barriers to employment, such as previous work experience and qualifications not recognized. The Rotterdam University of Applied Sciences offers a higher vocational education and training (VET) dual program for highly-skilled refugees, in which education and work is combined. After completion of the two-year program, participants have gained new skills, learned (vocational) language, have work experience in the Netherlands and have a Dutch diploma. These are the factors that are decisive for successful employment integration.

This explorative study aimed to get insights into the participants' views and experiences with the dual program. A qualitative design has, therefore, been chosen. This article is based on 20 in-depth interviews with refugee-students. The transcribed qualitative data were systematically analyzed using ATLAS.ti 8 qualitative data analysis software.

Overall, students were positive about the opportunity to study further and to work simultaneously. They valued the close connection with employers, learned new skills, improved their (vocational) language, and it gave them professional prospects that fit their ambitions. Based on the experiences of students, it seems that the dual program enhances work-related capabilities. However, the University should make more use of existing professional knowledge and experiences. Recognition of prior learning is crucial for employment integration but also contributes to a sense of inclusion.

Higher VET dual programs for highly-skilled refugees are innovative and can contribute to their integration into the labor market. The associate degree is a recognized diploma between higher education and secondary vocational education.