Translation research in accounting has in the past decades recognized the significance of translation 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 accounting. Combining a critical theoretical conceptualization and empirical data from the translation 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.

在过去的几十年中，会计翻译研究已经认识到翻译对国际会计交流的重要性，但直到最近才开始讨论使用和研究翻译的方法的相关性和合法性。一般来说，会计翻译被视为一项技术上具有挑战性的任务，服务于假定的中性功能目的。这种看法是有问题的，因为它忽视了翻译的多方面文化、政治和社会影响。为了扩展会计翻译研究的理论范围，本文引入了一个批判的视角，质疑翻译在各种情况下看似中立的使用。借鉴翻译理论家劳伦斯·韦努蒂 (Lawrence Venuti) 颇具影响力的著作，有人认为，翻译既揭示了跨文化霸权、失衡和不对称，也揭示了这一因素。为了探索 Venuti 的会计理论的相关性，我们检查了 IFRS 翻译的背景。IFRS 试图成为跨文化和语言的全球性机构，其传播确实依赖于翻译。然而，国际财务报告准则的背景植根于当前的语言和文化霸权：英语的主导地位和英美会计的规范作用。结合来自芬兰语 IFRS 翻译工作的批判性理论概念化和实证数据，本文说明了会计翻译如何不是一项技术练习，而是如何导致主导和边缘（化）概念、传统和价值观之间的语言和文化冲突。