FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2890966552> ?p ?o ?g. }

• W2890966552 endingPage "2030" @default.
• W2890966552 startingPage "2006" @default.
• W2890966552 abstract "Purpose The purpose of this paper is to analyse the process by which “analogue” corporate reports produced under a “paper paradigm” are translated into a machine language as required by digital reporting. The paper uses Austin and Searle’s linguistic speech act theory to examine how digitally translating reporting information into atomised data affects the infrastructure and practice of accounting. Design/methodology/approach Extensive interview and observation evidence focussed on the IFRS Foundation’s digital reporting project is analysed. An interpretive approach is informed by the concepts of L compatibility, illocution and perlocutionary acts which are drawn from speech act theory. Findings Two key sites of translation are identified. The first site concerns the translation of accounting standards, principles and practices into taxonomies for digital tagging. Controversies arise over the definition of accounting concepts in a site populated by accounting and IT-orientated experts. The second site of translation is in the routine production and dissemination of digital reports which impacts the L compatibility between preparers and users. Originality/value The paper highlights a previously unexplored field of translation in accounting and contributes a unique perspective that demonstrates that machine translation is no longer marginalised but is the “primary” text with effects on the infrastructure and practice of accounting. It extends speech act theory by applying it to the digital domain and in the context of translation between languages." @default.
• W2890966552 created "2018-09-27" @default.
• W2890966552 creator A5004589821 @default.
• W2890966552 creator A5024181250 @default.
• W2890966552 creator A5074292135 @default.
• W2890966552 date "2018-09-18" @default.
• W2890966552 modified "2023-09-30" @default.
• W2890966552 title "Sites of translation in digital reporting" @default.
• W2890966552 cites W1484908810 @default.
• W2890966552 cites W1555358836 @default.
• W2890966552 cites W1590206522 @default.
• W2890966552 cites W1838779882 @default.
• W2890966552 cites W1899179921 @default.
• W2890966552 cites W1977308492 @default.
• W2890966552 cites W1977584803 @default.
• W2890966552 cites W1980415867 @default.
• W2890966552 cites W1986978939 @default.
• W2890966552 cites W1988088931 @default.
• W2890966552 cites W1994139964 @default.
• W2890966552 cites W2003151466 @default.
• W2890966552 cites W2003168696 @default.
• W2890966552 cites W2004888291 @default.
• W2890966552 cites W2006568084 @default.
• W2890966552 cites W2010370161 @default.
• W2890966552 cites W2012181324 @default.
• W2890966552 cites W2012494203 @default.
• W2890966552 cites W2021573376 @default.
• W2890966552 cites W2024007136 @default.
• W2890966552 cites W2028618347 @default.
• W2890966552 cites W2036257391 @default.
• W2890966552 cites W2037603085 @default.
• W2890966552 cites W2043298609 @default.
• W2890966552 cites W2043737811 @default.
• W2890966552 cites W2044791532 @default.
• W2890966552 cites W2051373601 @default.
• W2890966552 cites W2063346237 @default.
• W2890966552 cites W2066330488 @default.
• W2890966552 cites W2073036511 @default.
• W2890966552 cites W2092728120 @default.
• W2890966552 cites W2092839836 @default.
• W2890966552 cites W2099532963 @default.
• W2890966552 cites W2120104556 @default.
• W2890966552 cites W2134725524 @default.
• W2890966552 cites W2152212575 @default.
• W2890966552 cites W2155622526 @default.
• W2890966552 cites W2157974792 @default.
• W2890966552 cites W2159653044 @default.
• W2890966552 cites W2164269380 @default.
• W2890966552 cites W2289759809 @default.
• W2890966552 cites W2523170239 @default.
• W2890966552 cites W253427243 @default.
• W2890966552 cites W2553698386 @default.
• W2890966552 cites W2593700878 @default.
• W2890966552 cites W2604482855 @default.
• W2890966552 cites W2731735385 @default.
• W2890966552 cites W3125729824 @default.
• W2890966552 doi "https://doi.org/10.1108/aaaj-07-2017-3005" @default.
• W2890966552 hasPublicationYear "2018" @default.
• W2890966552 type Work @default.
• W2890966552 sameAs 2890966552 @default.
• W2890966552 citedByCount "20" @default.
• W2890966552 countsByYear W28909665522018 @default.
• W2890966552 countsByYear W28909665522020 @default.
• W2890966552 countsByYear W28909665522021 @default.
• W2890966552 countsByYear W28909665522022 @default.
• W2890966552 countsByYear W28909665522023 @default.
• W2890966552 crossrefType "journal-article" @default.
• W2890966552 hasAuthorship W2890966552A5004589821 @default.
• W2890966552 hasAuthorship W2890966552A5024181250 @default.
• W2890966552 hasAuthorship W2890966552A5074292135 @default.
• W2890966552 hasBestOaLocation W28909665522 @default.
• W2890966552 hasConcept C121955636 @default.
• W2890966552 hasConcept C138885662 @default.
• W2890966552 hasConcept C144024400 @default.
• W2890966552 hasConcept C144133560 @default.
• W2890966552 hasConcept C151730666 @default.
• W2890966552 hasConcept C190248442 @default.
• W2890966552 hasConcept C203005215 @default.
• W2890966552 hasConcept C204321447 @default.
• W2890966552 hasConcept C2522767166 @default.
• W2890966552 hasConcept C2776950860 @default.
• W2890966552 hasConcept C2779343474 @default.
• W2890966552 hasConcept C35512512 @default.
• W2890966552 hasConcept C36289849 @default.
• W2890966552 hasConcept C41008148 @default.
• W2890966552 hasConcept C41895202 @default.
• W2890966552 hasConcept C56739046 @default.
• W2890966552 hasConcept C86803240 @default.
• W2890966552 hasConceptScore W2890966552C121955636 @default.
• W2890966552 hasConceptScore W2890966552C138885662 @default.
• W2890966552 hasConceptScore W2890966552C144024400 @default.
• W2890966552 hasConceptScore W2890966552C144133560 @default.
• W2890966552 hasConceptScore W2890966552C151730666 @default.
• W2890966552 hasConceptScore W2890966552C190248442 @default.
• W2890966552 hasConceptScore W2890966552C203005215 @default.
• W2890966552 hasConceptScore W2890966552C204321447 @default.
• W2890966552 hasConceptScore W2890966552C2522767166 @default.
• W2890966552 hasConceptScore W2890966552C2776950860 @default.

• next