This article discusses the role of language and translation in the business context. Drawing on management literature, the authors identify two different perspectives on culture and language, and discuss their implications for translation and language learning. Within the first perspective of culture as a variable and language as representation, translation becomes a neutral act and language learning a technical skill. Within the second perspective of culture as a metaphor and language as action, translation becomes a managerial act and language learning a cultural production. The authors conclude by formulating research questions whereby the domains of management and translation studies interface each other.