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Finding English Words to Talk about Accounting Concepts

65 citations0/0 files storedAccounting Auditing & Accountability Journal

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linguistics and terminology studies Accounting Theory and Financial Reporting Linguistics, Language Diversity, and Identity

Abstract

During the twentieth century English has established itself as the world language of business and, hence, of accounting. The words that English‐speaking accountants use to talk about accounting concepts are therefore of more than parochial interest. Discusses the problems that English‐speaking accountants have faced in finding words to express some of the concepts that they have tried to articulate. Looks in particular at words related to accounting as a subject and as a profession and at the components of the balance‐sheet. Examines the sources of English accounting words and in particular the interactions with legal and economic words and concepts. Pays special attention to changes in meaning over time.

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2017Course in General Linguistics 1956Language, Thought, and Reality.1992The Cambridge encyclopedia of language . By David Crystal. Cambridge & New York: Cambridge University Press, 1991. Pp. vii, 472. Paper $24.95.2019Language, Thought, and Reality 2005History of the English language 1993Gender and the construction of the professional accountant 1971Walter of Henley and other treatises on estate management and accounting.1911The Constitution and Finance of English, Scottish, and Irish Joint-Stock Companies to 1720.

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