主题：Context Cultures, TranslationStrategies and Learning Efficiency of Accounting Standards: ExperimentalEvidence based on ASBE and IFRS Texts

报告人：李宗彦 副教授（浙江财经大学）

时间：2018年12月11日（星期二）14:00—15:30

地点：综合楼802会议室

内容提要：Although the Chinese AccountingStandards for Business Enterprise (ASBE) has substantially converged with theInternational Financial Reporting Standards (IFRS) in content, it adopts alocalized style in terms of structure and language characteristics. As such, itdiffers markedly from the IFRS in lingusitics. Using context culture theory, wecompare the ASBE’s high-context feature to the IFRS’s low-context feature.Using functional equivalence theory, we identify the ‘foreignizing’ feature ofthe Chinese IFRS and the ‘domesticating feature’ of the ASBE texts, from atranslation perspective. We empirically study the learning efficiency of ASBEand Chinese IFRS, and find that the ASBE high-context culture is not conduciveto solving accounting problems and a domesticating translation is helpful toimproving the learning efficiency of accounting standards especially in complextask models,. We further explore text completeness and readability asintermediary factors in how context culture and translation strategy influencelearning efficiency.