Phonetic transcription may aim to transcribe the phonology of a language, or it may wish to go further and specify the precise phonetic realisation. In all systems of transcription we may therefore distinguish between broad transcription and narrow transcription. Broad transcription indicates only the more noticeable phonetic features of an utterance, whereas narrow transcription encodes more information about the phonetic variations of the specific allophones in the utterance. The difference between broad and narrow is a continuum. One particular form of a broad transcription is a phonemic transcription, which disregards all allophonic difference, and, as the name implies, is not really a phonetic transcription at all, but a representation of phonemic structure.

The advantage of the narrow transcription is that it can help learners to get exactly the right sound, and allows linguists to make detailed analyses of language variation. The disadvantage is that a narrow transcription is rarely representative of all speakers of a language. Most Americans and Australians would pronounce the /t/ of little as a tap [ɾ]. Many people in England would say /t/ as [ʔ] (a glottal stop) and/or the second /l/ as [w] or something similar. A further disadvantage in less technical contexts is that narrow transcription involves a larger number of symbols which may be unfamiliar to non-specialists.

The advantage of the broad transcription is that it usually allows statements to be made which apply across a more diverse language community. It is thus more appropriate for the pronunciation data in foreign language dictionaries, which may discuss phonetic details in the preface but rarely give them for each entry. A rule of thumb in many linguistics contexts is therefore to use a narrow transcription when it is necessary for the point being made, but a broad transcription whenever possible.