Transcription on Android?

A family member of mine - that can't type - is looking at procuring a tablet. Her use case is mostly for transcribing her work notes, and the interest in the fact my iPad has such a function built in - that actually works. However, her budget won't stretch to the fullsize device, and the iPad mini is out of the question due to size - so I'm looking in to the Nook HD+ for her.

I've found a smattering of apps that seem to offer transcription capabilities, including Evernote (which seems to have transcription that's Google powered), but haven't found many leads on actually how good any are.

I'd love to hear your opinions about the transcription options on Android, and persuade me in to sorting her out with a Nook... (And also if the lag was ever fixed)