The study of the Annual Accounts as an Example to Question the “Financial Translation»

Abstract

The global nature of economic exchanges, the structure of academic institutions, and an increasing professional demand for translation services, are all factors that have contributed to the growth of “financial translation” as a speciality within the field of Translation Studies. This paper analyses the concept of “financial translation”, according to both intratextual and extratextual parameters that are identified in Translation Studies literature. It also considers the role of annual accounts texts within the framework of a business internationalisation process, and how their translation is widely considered as being within the confines of “financial translation”. An assessment of the extent to which annual accounts validate features that define this type of translation is also presented. Conclusions are drawn in order to question the validity of both the use of “financial translation” and its object of study. This article proposes that special efforts must be made to contribute to the validation of cross-cutting factors that shed light on standards of translators’ behaviour.