Barriers

Cultural

Language

Emotional

Physical

Language

The use of technical terms to communicate accounting information can lead to misunderstandings when
the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of
translation studies suggests that full equivalence in translation between languages is rare. This suggests
that the risk of misunderstanding is exacerbated when technical terms are translated into another
language. This paper examines the implications of mistranslations of technical terms in the context of
theories from linguistics, which suggest that language influences the way we think. It uses three
examples of accounting terminology to illustrate these problems. It concludes that the choice of an
inappropriate label in the translation of accounting terminology is detrimental to international
accounting communication and creates problems for users and preparers of translated financial
statements as well as for researchers in, and students of, international accounting and for those
involved in harmonisation and standardisation of accounting.

Keywords

Citation

Evans, L. (2004), "Language, translation and the problem of international accounting communication",
Accounting, Auditing & Accountability Journal, Vol. 17 No. 2, pp. 210-248.
https://doi.org/10.1108/09513570410532438

Download as .RIS

Publisher: Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

Physical Barriers

Physical Barriers to Communication

Physical barriers of communication happen as a result of the surroundings in which the communication
takes place. Elements such as loud background noise or flickering lights can cause distractions and affect
how people communicate. Closed doors and walled-in offices can also hinder communication in the
workplace. In addition, physical distance between employees can also be a barrier to communication.

Physical barriers such as geography or office setup are often unavoidable. It’s not always feasible to
change the layout plan of an office or remove doors and walls in certain areas of the building. Ways to
work around physical barriers that cannot be changed include implementing open-door policies in the
workplace and encouraging employees to communicate freely by visiting colleagues in walled offices.
Some companies choose to build more collaborative work spaces with an open-concept layout to
encourage communication.

Some physical barriers like noise, for example, can be avoided. If you and a colleague are having an
important business conversation in the lunch room where it is loud and boisterous, a simple solution
would be to move the conversation to a quieter location like in the hallway or at your desk.

Perceptual Barriers to Communication

While physical barriers are easy to spot, perceptual barriers are more complex. These kinds of barriers
to communication take place in the mind. They include preconceived notions about the person with
whom you’re talking. Perceptual barriers often cause misunderstandings and tension.

For example, if you’re going to speak with a colleague who you think does not value your ideas, you
might be tempted to talk to him in a defensive or dismissive tone. If that person doesn’t harbor negative
feelings about you, he may be taken aback and begin to feel uncomfortable, not listening to the
conversation taking place.

Due to the perceptual barrier in this situation, the message is not conveyed clearly. In order to avoid
perceptual barriers, it’s important to communicate with an open mind and get rid of any preconceived
notions that can harm the conversation.
Emotional Barriers to Communication

One of the seven barriers of communication is emotion. Fear, vulnerability and mistrust often take over
when people are communicating due to a lack of self-confidence. Often, people are taught from a young
age to carefully watch what they say. As a result, some individuals lack the confidence to speak clearly
and confidently.

Emotional intelligence is a valuable quality in the business environment. Not only is it important to be in
touch with your own emotions and how they affect the way you communicate, it’s vital to empathize
with others while communicating. Paying attention to how your communication partner feels while
having a conversation can help to ensure that the message is being sent accurately.

Cultural Barriers to Communication

In today’s global economy, it’s commonplace for employees to interact with people from all over the
world. Some companies have offices in different countries, while others work with partners and resellers
from different cultures. Often, customers purchase goods and services from businesses across the
world. As a result, many businesses face cultural barriers when communicating.

People from different cultures have unique ways of conversing. Sometimes, when people aren’t aware
of the cultural differences, communication issues can take place. In some countries, for example, making
eye contact is considered rude and forward, while in others, it’s a way to establish trust and show
honesty.

When dealing with peers from other cultures, it’s important to conduct research beforehand to
understand communication and cultural norms. Businesses that operate globally often offer training on
different communication styles to enable employees to converse effectively.

Language Barriers to Communication

Communicating with people who speak different languages can post barriers as well. While English is
used as the language of business in many parts of the world, other languages are also used. Some
organizations offer introductory language classes for employees who frequently travel to and work in
other areas of the globe where English is not the only language spoken.
Sometimes, communicating with people who speak English as a second language can pose issues as well.
Literal translations from other languages to English can cause confusion. Similarly, regional differences in
the way English is spoken can also introduce barriers. For example, Australian English differs from
American English as does British English and Canadian English.

Industry jargon and overly technical language can also act as communication barriers. When dealing
with people from outside of the industry, such as a customer, it’s important to use plain English to
convey the message rather than insider terms.

Gender Barriers to Communication

The way men and women communicate varies greatly, which can lead to gender barriers in
communication. Women often speak double or more the amount of words that men speak each day.
The way each gender thinks also differs, which leads to different styles of communication.

In order to avoid gender barriers in communication, it’s important to create a safe and nurturing
environment in the workplace so people from any gender and those from the LGBTQ+ community are
comfortable communicating in a way that is natural for them.

Interpersonal Barriers to Communication

Interpersonal is a kind of communication barrier that is one of the most difficult to overcome because it
is largely rooted in personality. Many people suffer from poor self-esteem and lack the ability to make
connections with others. This affects their ability to communicate effectively.

As a result, people may withdraw from everyday business activities because they are unable to
overcome their own feelings in order to communicate with others. Some people fear speaking to large
groups of people, while others aren’t able to have conversations one on one. It’s important to identify
what kind of interpersonal barrier you’re dealing with and take small steps to begin communicating with
colleagues.

If an employee is shy and lacks the self-confidence to present to a large group of colleagues, for
example, she may need additional support in order to communicate. The company could enable her to
present her findings to a smaller group rather than to the entire executive team. Conversely, the
company could allow her to communicate her findings in writing rather than giving a verbal speech.

Removing the Seven Barriers of Communication

Businesses need to actively reduce the seven barriers of communication to enable employees to
communicate effectively with each other, customers, prospects, partners and other external
stakeholders. By identifying the most common barriers experienced in the workplace and developing
plans to remove the barriers, organizations can ensure that employees are successfully communicating.

Solutions may include developing introductory communications training programs to help those with
perceptual, emotional or interpersonal barriers overcome their challenges with communication. Other
options include offering introductory language and cultural classes to engage employees who face
language and cultural barriers. Inclusivity workshops may be necessary if your workplace faces a high
amount of gender barriers when communicating.

Businesses with physical barriers may have limited options if they are unable to change the layout of the
office space to encourage communication. However, something as simple as creating an open meeting
space in the lounge area or putting a bench in the hallway can encourage employees to move from their
offices to locations where they can communicate without physical barriers.

In today’s global world, working with people from different cultures is a common occurrence in a
business setting. Your suppliers may be located halfway across the world, your partners may have just
moved from another country and your customers may speak a different language than you.

In order for businesses to succeed in this global environment, it’s important to know how to navigate
cross-cultural communication. By implementing strategies to succeed in cross-cultural business
endeavors while crossing hurdles, organizations can show their customers and stakeholders that they
value their relationships.
What Is Cross-Cultural Communication?

Cross-cultural communication involves conversing, negotiating and exchanging information either

verbally or nonverbally with people who are of different cultures. People from different backgrounds
communicate in different ways and follow various societal norms that may be unfamiliar to someone
who is not of that culture.

The importance of cross-cultural understanding is paramount in business. For example, in Asian cultures,
silence within a conversation is a critical aspect that demonstrates good listening skills. Within a
business setting, if you ask a question, you may not receive a response right away. The silence between
the question and the answer is deemed acceptable and shows that the people involved are paying
attention and considering what they say carefully. On the other hand, people from the United States,
Brazil or France view silence as an awkward part of the conversation and attempt to fill it up as quickly
as possible. When dealing with business partners from Asian cultures, this may show them that you are
not paying attention or not listening carefully enough.

Ensuring Business Success

In order to successfully communicate with people from different cultures in business, it’s important to
proactively learn how to deal with cross-cultural differences. The best way to communicate is to build
trust with your business partners. You can do this by researching the cross-cultural communication
differences and being aware of them prior to your meeting. This proactive approach shows your
partners that you are invested in the success of your work together.

Similarly, it’s important to know the do’s and don’ts of your interaction. Being well prepared will lead
businesses to success during cross-cultural communication. For example, in French, German and Israeli
cultures, disagreements are expressed directly and forcefully. However, in Brazil or Thailand, the way
people disagree is more gentle and subtle. Understanding these nuances prior to the conversation can
help the business succeed when dealing with other cultures.

Investing in the right tools and assistance can also go a long way. Some businesses work with foreign
language consultants who help to bridge the divide between cross-cultural communications. Others hire
people in the communications field, such as marketing copywriters, in the country they are doing
business to ensure that their marketing message is communicated authentically the way a local would
speak.
Overcoming Cultural Barriers

The barriers to cross-cultural communication can cause businesses difficulties, especially if they are not
prepared for the nuances that come with conversing with people from other parts of the world.
Language is one of the biggest cross-cultural factors in the workplace. Not everyone conducts business
in English. If working with someone who speaks English as a second language, some finer elements of
the conversation may get lost in translation.

However, there can still be communication barriers between someone from the United States and
someone from the United Kingdom who both speak English as their primary language. That’s because
culture plays a major role in the way people communicate. Many people don’t expect there to be a
cultural difference with someone who speaks the same language and are then caught off guard when
they are faced with a communication barrier.

Nonverbal communication can also act as a barrier to cross-cultural communication. In many Western
countries, eye contact is seen as a way to build trust and show honesty and integrity. However, in some
Middle Eastern cultures, eye contact is considered rude and too forward. For women, it’s seen as a sign
of sexual interest. Similarly, pointing to another person using a finger is acceptable in Western countries.
However, in Japan the gesture is extremely rude. By proactively knowing the communication differences
across cultures, b