Purpose: The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary...

Purpose-The purpose of this paper is to show how Japanese companies are assimilating the Anglo-Saxon model of corporate governance, by focusing on the changes in accounting and auditing in post-war Japan. Design/methodology/approach-It delineates the three key stages in the process by which...