Sites of translation in digital reporting

Purpose – A framework is developed that identifies sites of translation in digital reporting using Austin and Searle’s linguistic theory of illocution and L compatibility. Future research topics with the potential to inform regulators, preparers and users of digital reports about the implications of translations from analogue, ‘paper paradigm’ reporting to the emerging atomised, automated data preparation and consumption in the digital reporting environment are identified.
Design/methodology/approach – An analytical approach is adopted to develop the framework from illocution theory and apply it to digital reporting based on extensive observation, interview and research experience in the field.
Findings – Two key sites of translation are identified within the overall L compatibility framework. The translation of accounting standards, GAAP, and practice into taxonomies for digital tagging involves IT and accounting experts and controversies over the definition of accounting concepts. The second site of translation is in the routine production and dissemination of digital reports. Research is needed to articulate the gains and losses in translation which affect users and preparers of reports. Finally, research topics in the L compatibility of digital reporting are identified as including the transparency promised by digital reporting proponents.
Originality/value – The paper highlights a previously unexplored field of translation in accounting and contributes a unique perspective to digital reporting. Areas of future research of importance to regulators, preparers and users of accounts are identified.