| Sumario: | This paper provides an abbreviated review of the theories and practices that are related to transcribing spoken discourse. The review identifies four keys areas of transcription, discusses why they are important to all investigations of spoken discourse analysis, and considers the practical implications of carrying out transcript-based research. The four areas of transcription discussed in this review are organized into the following sections: theoretical issues, representation, transcription software, and transcription ethics. The aim in providing this review is to argue that while there is no monolithic way of transcribing spoken discourse, the theories and practices that underpin and shape transcription work are highly complex, inherently problematic, and therefore should not be taken for granted.
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