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10. The dynamics of accounting terms in a globalized environment

The role of English as Lingua Franca
  • Pedro A. Fuertes Olivera and Sandro Nielsen
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Dynamics and Terminology
This chapter is in the book Dynamics and Terminology

Abstract

European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing international accounting standards. The combined influence of these forces is discussed in this chapter that explains the existence of a globalized trend towards a kind of cultural uniformity. This manifests itself in many ways, two of which are: the translation of English multiword accounting terms into Spanish; and the presence of novel metaphors in Spanish accounting. The data used in the discussion are taken from the accounting dictionaries, a collection of online dictionaries in three languages: Danish, English and Spanish.

Abstract

European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing international accounting standards. The combined influence of these forces is discussed in this chapter that explains the existence of a globalized trend towards a kind of cultural uniformity. This manifests itself in many ways, two of which are: the translation of English multiword accounting terms into Spanish; and the presence of novel metaphors in Spanish accounting. The data used in the discussion are taken from the accounting dictionaries, a collection of online dictionaries in three languages: Danish, English and Spanish.

Chapters in this book

  1. Prelim pages i
  2. Table of contents v
  3. Introduction
  4. Dynamics and terminology 1
  5. Part one: legal terminology
  6. 1. Multilingualism and legal integration in Europe 17
  7. 2. Capturing dynamism in legal terminology 43
  8. 3. The harmonization of legal cultures, concepts and terms 61
  9. 4. Cross-domain disharmonization. A case study with adventure activities in legal and tourist domains in Spain 79
  10. 5. Le vocabulaire juridique en sängö 99
  11. 6. The translation of legal texts as culturemes 111
  12. Part two: scientific and technical terminology
  13. 7. Specialized knowledge dynamics 135
  14. 8. The dynamics of terminology in short-term diachrony 159
  15. 9. A method for analysing the dynamics of naming from a monolingual and multilingual perspective 183
  16. Part three: business and financial terminology
  17. 10. The dynamics of accounting terms in a globalized environment 215
  18. 11. Concept change, term dynamics and culture-boundness in economic-administrative domains 235
  19. Part four: Terminology planning: Some challenges
  20. 12. The dynamics of terms and meaning in the domain of machining terminology in French and English 259
  21. 13. La mesure de la variation terminologique comme indice de l'évolution des connaissances dans un environnement bilingue 281
  22. Index 303
https://doi.org/10.1075/tlrp.16.11fue

Chapters in this book

  1. Prelim pages i
  2. Table of contents v
  3. Introduction
  4. Dynamics and terminology 1
  5. Part one: legal terminology
  6. 1. Multilingualism and legal integration in Europe 17
  7. 2. Capturing dynamism in legal terminology 43
  8. 3. The harmonization of legal cultures, concepts and terms 61
  9. 4. Cross-domain disharmonization. A case study with adventure activities in legal and tourist domains in Spain 79
  10. 5. Le vocabulaire juridique en sängö 99
  11. 6. The translation of legal texts as culturemes 111
  12. Part two: scientific and technical terminology
  13. 7. Specialized knowledge dynamics 135
  14. 8. The dynamics of terminology in short-term diachrony 159
  15. 9. A method for analysing the dynamics of naming from a monolingual and multilingual perspective 183
  16. Part three: business and financial terminology
  17. 10. The dynamics of accounting terms in a globalized environment 215
  18. 11. Concept change, term dynamics and culture-boundness in economic-administrative domains 235
  19. Part four: Terminology planning: Some challenges
  20. 12. The dynamics of terms and meaning in the domain of machining terminology in French and English 259
  21. 13. La mesure de la variation terminologique comme indice de l'évolution des connaissances dans un environnement bilingue 281
  22. Index 303
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