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Accounting terminology and translation: a linguistic challenge
Luleå University of Technology, Department of Arts, Communication and Education, Education, Language, and Teaching.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0002-3377-6177
2013 (English)In: The LSP Journal - Language for special purposes, professional communication, knowledge management and cognition, ISSN 1904-4135, E-ISSN 1904-4135, Vol. 4, no 1, p. 30-48Article in journal (Refereed) Published
Abstract [en]

This article focuses on linguistic comparability and the understanding of accounting terms between languages in the context of international standardization of accounting principles. By analyzing the translations of the American English term income in bilingual dictionaries (English/Swedish and Swedish/English), the complexity of translating accounting terms, and the risk of miscommunication involved in the process, is highlighted.The study shows that non-technical uses of terms are commonly confused with technical uses, and that the information presented in bilingual technical dictionaries may be both incorrect and misleading. The research demonstrates the fuzzy nature of language, and shows that linguistic and cultural aspects in accounting communication cannot be ignored in the on-going work of standardizing accounting world-wide.

Place, publisher, year, edition, pages
2013. Vol. 4, no 1, p. 30-48
National Category
Didactics Business Administration
Research subject
English, Specialization in Didactics; Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-15980Local ID: f90371f4-9ef3-4903-b8f3-4ec6a7976955OAI: oai:DiVA.org:ltu-15980DiVA: diva2:988956
Note
Validerad; 2013; 20130801 (cano)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved

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http://rauli.cbs.dk/index.php/lspcog/article/view/4080

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CiteExportLink to record
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Citation style
  • apa
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Language
  • de-DE
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Output format
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