Journal articles: 'Accounting - Language'

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Palmer-Brown, Dominic. "Accounting for language differences." Trends in Cognitive Sciences 5, no. 2 (February 2001): 51. http://dx.doi.org/10.1016/s1364-6613(00)01606-5.

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Lew, Grzegorz. "Business language evolution – accounting." Współczesne Problemy Zarządzania 7, no. 1(14) (June 28, 2019): 7–20. http://dx.doi.org/10.52934/wpz.72.

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All decisions of entrepreneurs and actions are determined by economic accounts. Each action has financial implications. Entrepreneurs looking for the possibility to record the financial consequences of their decisions naturally created an accounting system, which has become a widespread and universal information system of companies all over the world. Accounting has also changed with the development of companies on global markets. This evolution has led to the separation of two main accounting subsystems: financial and management accounting. Analyzing the process of accounting evolution, it can be concluded that the subsequent stages cover a shorter and shorter period of time, which can be interpreted as a constant acceleration of changes in accounting and consequently in the development of markets and companies in the global market. The main research method used to write the paper was a critical review of literature and desk research.

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Mahardika, R. Guntur, I. Nyoman Sedeng, and Ni Luh Nyoman Seri Malini. "IDENTIFYING THE TYPES OF ACCOUNTING TERMS IN ENGLISH ACCOUNTING BOOK AND THEIR EQUIVALENCES IN INDONESIAN." KULTURISTIK: Jurnal Bahasa dan Budaya 2, no. 1 (January 12, 2018): 129. http://dx.doi.org/10.22225/kulturistik.2.2.719.

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Translation has important role to the development of science field, especially in accounting field which has been expanding in this globalization era. Hence, it is very interesting to analyze the translation of English accounting terms into Indonesian because it contains many accounting typical terms and specific vocabulary usually used by accountant. Furthermore, this research focuses on identifying of accounting terms in English accounting book and their equivalences in Indonesian. The data was collected by note taking and comparing techniques. Then, the data analysis is performed to search the form and category of the English accounting terms. Parallel corpora were used in presenting source language and target language data. Descriptive qualitative methods were applied to analyze all research problems. The theory of translation techniques proposed by Molina and Albir (2002) was applied in order to find translation techniques chosen by translator in translating English accounting terms and the theory of grammatical proposed by Quirk et al (1985) to find the categories of word, compound word and phrase. This research is expected to contribute to further research related to accounting vocabularies consist of a set of words, compound words and phrase which are considered available in all languages of the world.

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Alexander, David, Hélène de Brébisson, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke, and Joanna Krasodomska. "Philosophy of language and accounting." Accounting, Auditing & Accountability Journal 31, no. 7 (September 17, 2018): 1957–80. http://dx.doi.org/10.1108/aaaj-06-2017-2979.

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Purpose Accounting practices vary not only across firms, but also across countries, reflecting the respective legal and cultural background. Attempts at harmonization therefore continue to be rebuffed. The purpose of this paper is to argue that different wordings in national laws, and different interpretations of similar wordings in national laws, can be explained by taking recourse to the philosophy of language, referring particularly to Searle and Wittgenstein. Design/methodology/approach The example of the substance over form principle, investigated in seven countries, is particularly suitable for this analysis. It is known in all accounting jurisdictions, but still has very different roots in different European countries, with European and international influences conflicting, which is reflected in the different wording of the principle from one country to the next, and the different socially constructed realities associated with those wordings. Findings This paper shows that, beyond accounting practices, the legal and cultural background of a country affects the wording of national law itself. The broad conclusion is that different socially constructed realities might tend to resist any attempt at harmonized socially constructed words. Originality/value The paper contributes to the debate surrounding the possible homogenization of accounting regulations, illustrating the theory of the social construction of both “reality” and “language” on the specific application of one common principle to various Member State environments.

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Moravcsik, Edith. "Accounting for Variation in Language." Open Linguistics 5, no. 1 (November 11, 2019): 369–82. http://dx.doi.org/10.1515/opli-2019-0020.

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AbstractIn this paper, variation is defined as a type having more than one subtype. Using twelve examples from linguistics, two kinds of accounts are identified: eliminating variants and motivating them. Eliminating variants means a subtype is promoted to a type. Motivating variation in turn involves acknowledging the existence of the variants and explaining their existence either by reference to their differing meanings or by identifying the different contexts they occur in. The general applicability of these two ways of dealing with variation is shown by examples from other fields of study and from everyday life.

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Graham, Cameron. "Teaching accounting as a language." Critical Perspectives on Accounting 24, no. 2 (March 2013): 120–26. http://dx.doi.org/10.1016/j.cpa.2012.01.006.

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Fuller-Love, Nerys. "Accounting in a European minority language: accounting in Welsh." European Accounting Review 7, no. 2 (July 1998): 257–74. http://dx.doi.org/10.1080/096381898336475.

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Zhang, Yuqian, Anura De Zoysa, and Corinne Cortese. "The directionality of uncertainty expressions and the foreign language effect." Meditari Accountancy Research 28, no. 3 (January 4, 2020): 543–63. http://dx.doi.org/10.1108/medar-09-2018-0377.

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Purpose This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages. Design/methodology/approach This study conducted two experiments. The first experiment applied a 2 × 2 between-subject research design, and the second experiment adopted a 2 × 2 within-subject approach. Findings The overall results revealed that directionality biases existed in the exercise of accounting judgement in subjects’ native and foreign languages. However, when the language was switched from the subjects’ native tongue to a foreign language, overall directionality biases are reduced. Research limitations/implications This study suggests that the use of native and non-native languages can have unintended consequences on accounting judgements. However, because of the limitations of using students as proxies for professionals and applying self-assessed language scales, the literature would benefit from future research that extends the subject profile to professional accountants and that assesses language skills more objectively. Originality/value This study contributes to the literature on cross-lingual accounting, both theoretically and methodologically. It also extends the FLE theory to an accounting context, providing insights on how language is involved in judgements concerning uncertainty expressions.

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Osimk-Teasdale, Ruth, and Nora Dorn. "Accounting for ELF." Compilation, transcription, markup and annotation of spoken corpora 21, no. 3 (September 19, 2016): 372–95. http://dx.doi.org/10.1075/ijcl.21.3.04osi.

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This paper reports on some issues encountered when using various ‘external points of reference’ in the development of POS-tagging guidelines for the Vienna-Oxford International Corpus of English (VOICE). VOICE is a corpus of spoken English as a Lingua Franca (ELF) containing naturally occurring, plurilingual data. As in all kinds of natural language use, speakers recorded in VOICE exploit available linguistic resources, often resulting in non-codified language use and language which is difficult to classify unambiguously. However, detailed tagging solutions for such phenomena are rarely reported. We discuss usefulness and limitations of external points of reference with regard to their suitability for POS-tagging VOICE and address methodological as well as practical issues, especially the handling of non-codified language use and different types of ambiguities. We suggest that the solutions found, and the theoretical approach adopted, could be relevant for the tagging of other spoken corpora.

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Chopra, Shivani Inder. "IPSAS: Reforming Public Sector Accounting Language." Management Accountant Journal 54, no. 4 (April 1, 2019): 33. http://dx.doi.org/10.33516/maj.v54i4.33-36p.

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Bloomfield, Robert J. "Accounting as the Language of Business." Accounting Horizons 22, no. 4 (December 1, 2008): 433–36. http://dx.doi.org/10.2308/acch.2008.22.4.433.

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Черкай and A. Cherkay. "Formal Linguistic Models of Accounting Language." Auditor 2, no. 3 (March 11, 2016): 19–23. http://dx.doi.org/10.12737/17951.

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In this article the author, adhering to the position that the accounting is an artificial formal language of business, and based on the fact that until recently the problem of modeling of this language, the rules of transactions recording was not solved, as a solution of this problem considers the linguistic models of accounting language and examples of their application in the banking, budget accounting, accounting according to RAS, IFRS and GAAP.

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Killian, Sheila. "“No accounting for these people”: Shell in Ireland and accounting language." Critical Perspectives on Accounting 21, no. 8 (November 2010): 711–23. http://dx.doi.org/10.1016/j.cpa.2010.08.001.

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Cruz-Arcila, Ferney. "Accounting for Difference and Diversity in Language Teaching and Learning in Colombia." Educación y Educadores 16, no. 1 (April 1, 2013): 80–92. http://dx.doi.org/10.5294/edu.2013.16.1.5.

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Evans, Lisa. "Observations on the changing language of accounting." Accounting History 15, no. 4 (November 2010): 439–62. http://dx.doi.org/10.1177/1032373210373619.

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Wright, Randall S. "Should Accounting Be the Language of Business?" Research-Technology Management 62, no. 4 (June 26, 2019): 53–55. http://dx.doi.org/10.1080/08956308.2019.1613121.

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Khisamova, Venera. "Accounting Features of The Native Language in Teaching a Foreign Language." Procedia - Social and Behavioral Sciences 191 (June 2015): 131–36. http://dx.doi.org/10.1016/j.sbspro.2015.04.520.

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Fauré, Bertrand, François Cooren, and Frédérik Matte. "To speak or not to speak the language of numbers: accounting as ventriloquism." Accounting, Auditing & Accountability Journal 32, no. 1 (January 15, 2019): 337–61. http://dx.doi.org/10.1108/aaaj-07-2017-3013.

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Purpose The purpose of this paper is to extend the literature on accounting’s performativity by developing a ventriloquial perspective that directs the attention to the reciprocity between the accounting signs and the accountants: they both do things by making each other speak. This oscillation explains where accounting number’s authority, materiality and resistance come from. Design/methodology/approach In order to show the relevance of this approach, the authors examine various ways numbers manage to speak or do things in the context of video-recorded conversations taken from fieldwork completed with Médecins sans frontières (also known as Doctors without Borders) in the Democratic Republic of the Congo. Findings The analyses show how this ventriloquial perspective can inform the way the authors interpret what happens: when numbers do not say the same thing; when numbers are competing with other figures; and when numbers backfire on their own promoters. Research limitations/implications Even if some of the numbers studied are sometimes far from accounting per se, it shows how the absence or presence of accounting can make a difference. Practical implications The authors then discuss the implications of this research for accounting social innovation through accounting inscriptions. Social implications This perspective helps to understand that numbers can give great power, but that everything cannot be told with numbers. This is why making numbers speak is a great talent. Originality/value This refreshing perspective on accounting could be extended to other fields such as auditing and auditing.

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Scontras, Gregory. "Accounting for counting: A unified semantics for measure terms and classifiers." Semantics and Linguistic Theory 23 (August 24, 2013): 549. http://dx.doi.org/10.3765/salt.v23i0.2656.

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This paper develops and extends the semantic account of morphological number marking in the presence of numerals from Scontras (2013). The account handles variation in patterns of number marking along two dimensions: cross-linguistically, between languages that either necessitate or prohibit singular morphology in the presence of numerals greater than ‘one’, and within one and the same language: English. The proposed semantics accounts for both sorts of variation by assuming flexibility in the selection of the measure relevant to the one-ness presupposition of the morphological singular form. The system also provides an explanation for the Slobin-Greenberg-Sanches Generalization, which states that no classifier language has obligatory number marking: by aligning the semantics of counting in both number marking and classifier languages, and by assuming that nouns in classifier languages denote kinds, the semantic contribution of number marking is necessarily redundant in classifier languages. A system of obligatory number marking only surfaces in languages where it delivers otherwise unrecoverable information about the number of intended referents.

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Groenewald, H. C. "Entextualisation—accounting for language use in oral poetry." South African Journal of African Languages 18, no. 1 (January 1998): 1–10. http://dx.doi.org/10.1080/02572117.1998.10587180.

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Evans, Lisa. "Editorial: Accounting history in the German language arena." Accounting, Business & Financial History 15, no. 3 (November 2005): 229–33. http://dx.doi.org/10.1080/09585200500284146.

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Barchas, Janine. "Very Austen: Accounting for the Language of Emma." Nineteenth-Century Literature 62, no. 3 (December 1, 2007): 303–38. http://dx.doi.org/10.1525/ncl.2007.62.3.303.

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Jane Austen uses the word ““very”” in Emma (1815) at a surprisingly high frequency, one that significantly outpaces its appearance in her other novels as well as in the works of her contemporaries. This essay resists dismissing this smallish word as a nugatory accidental and explores its possible interpretive functions, especially in light of the novel's dominant concerns with confinement and isolation. The essay argues that the ““very””-studded language of Emma indicts truth-telling in the novel, bears the linguistic fingerprint of Austen's own idiolect, and bespeaks her interest in early linguistics. The essay finds in the novel's incessant ““very””s the shaping of a subtle imagined linguistic quirk that marks small-town life. Isolation asserts itself as a dominant subtext of Emma——isolation through mechanisms as various as illness, weather, physical space, social circumstances, and, this essay argues, language. If the application of ““very”” mimics the dulling repetition of life in Highbury and the slow linguistic isolation of country-living, it also reflects Austen's extraordinary control over her own idiolect.

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Miletich, Marko. "Accounting for nonverbal communication in interpreter-mediated events in healthcare settings." Translation and Translanguaging in Multilingual Contexts 1, no. 2 (August 20, 2015): 162–81. http://dx.doi.org/10.1075/ttmc.1.2.02mil.

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Interpreters express in one language what is said in another. Verbal language is, of course, the basic system by which humans often interact, and a large percentage of our communication is based on the exchange of words. Bilingual language skills are fundamental and are, as might be expected, emphasized in any interpreter-training program. Issues dealing with verbal language such as knowledge of medical terminology in two languages, cognates, false cognates, syntactical structures, and idioms are essential. They should be a very important part of the training provided for interpreters working in many public service settings (legal, health, education, housing, environmental health, and social services). Although the organized system of vocal sounds, known as verbal language, is fundamental to communicate meaning between individuals, there are also nonverbal features that are utilized in everyday conversation (including interpreted-mediated events). Following Fernando Poyatos (2002a, 2002b, 2002c), this article briefly examines the triple structure of discourse, language-paralanguage-kinesics, and its relevance for interpreters. One of the main differences between public service interpreting and other types of interpreting (such as conference interpreting) is the opportunity for interpreters to intervene, particularly in healthcare settings. These interventions occur in order to stop the flow of the conversation and clarify terms, expressions or ideas; point to a misunderstanding; signal a cultural reference; and/or relay the meaning of specific nonverbal behavior. The idea of the interpreter as mere conduit has now been put into question, and with reason. S/he is now regarded as a visible co-participant in a verbal and nonverbal interaction that allows two people from different languages and cultures to communicate with each other. Because nonverbal communication is an important part of the triadic interpreted-mediated events that take place in healthcare settings, it is becoming much more visible as part of interpreter education. The present article first considers communication through nonverbal signs, and often just through nonverbal signs. Next, it stresses the need for interpreters to account for nonverbal cues in the routine triadic events taking place in healthcare settings. The article adopts an expanded definition of interpreting, a particular notion of language, and a constructivist approach to learning.

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Chiapello, Eve, and C. Richard Baker. "The introduction of French theory into English language accounting research." Accounting, Auditing & Accountability Journal 24, no. 2 (February 15, 2011): 140–60. http://dx.doi.org/10.1108/09513571111100663.

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PurposeThis purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain.Design/methodology/approachThe paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid‐2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms.FindingsThe citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have been Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal, followed by Accounting Organizations and Society, Management Accounting Research and European Accounting Review. The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication. Accounting, Organizations and Society, appears to be the standard‐setter of the critical‐interpretive field of accounting research.Originality/valueThis paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.;

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Evans, Lisa. "Language, translation and accounting: towards a critical research agenda." Accounting, Auditing & Accountability Journal 31, no. 7 (September 17, 2018): 1844–73. http://dx.doi.org/10.1108/aaaj-08-2017-3055.

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PurposeThe purpose of this paper is to increase the awareness of the implications of language translation for accounting standard setting, education and research, and to work towards a critical research agenda.Design/methodology/approachThe paper is based on a selective review of recent intercultural accounting research and literature on translation in accounting, of developments in accounting standard setting and on selected insights from translation studies.FindingsTranslation is not a simple technical, but a socio-cultural, subjective and ideological process. In contrast to the translation turn in other disciplines, however, most qualitative and critical accounting research neglects translation as a methodological and epistemological consideration and as a research opportunity.Research limitations/implicationsThe paper proposes themes for a research agenda on translation in accounting.Originality/valueThe paper identifies opportunities for further and deeper investigations of translation in accounting regulation, education and research. Particular emphasis is given to the implication of translation in accounting research that is grounded in interpretivist and constructivist paradigms, where translation is inextricably linked with data analysis and interpretation and may inadvertently reproduce cultural hegemonies.

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Ryska, J., and A. Valder. "Fair value in financial accounting." Agricultural Economics (Zemědělská ekonomika) 49, No. 11 (March 2, 2012): 526–32. http://dx.doi.org/10.17221/5442-agricecon.

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By progression of the expanding use of the International Accounting Standards, fair value is being pushed ahead instead of standard historical costs. The extension of the International Accounting Standards for financial instruments and long-term assets leads to the publishing of real net income of the enterprise. The necessity to express the fair values of assets for accountancy places specialists of this profession in a new position of professionals having a common language with investors. This trend started deepening when the International Valuation Standards Committee began to co-operate with the International Accounting Standards Committee more closely. This caused the harmonization of basic terms used for valuation of property.

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Simwinga, John. "From Languages in Competition to Languages in Complementation: Accounting for Language-in-Education Policy Formulation and Implementation in Zambia 1964 - 2014." Journal of Law and Social Sciences 2, no. 1 (March 31, 2014): 1–20. http://dx.doi.org/10.53974/unza.jlss.2.1.436.

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This paper outlines the history of language-in-education policy in Zambia from 1964 to 2014. It examines some of the major factors which informed language-in-education policy formulation and implementation in the country in relation to four landmark phases: the 1966 proclamation of English as sole official language at national level and as language of classroom instruction from Grade One to the highest level of education; the 1977 education reforms recommendations; the 1996 language-in-education policy; and, finally, the 2014 declaration and implementation of the policy prescribing the use of familiar languages for instruction in initial literacy and numeracy from Grade One to Grade Four. The paper concludes that though English has remained the sole official language at national level over the years, there has been increasing recognition of the role of local languages as languages of classroom instruction. As a result, the early top-down and monolingual approach to language-in-education policy formulation and implementation, premised on the principle of languages in competition, has since given way to the bottom-up and multilingual approach, guided by the principle of languages in complementation. In order to consolidate the gains scored over the years, the paper argues for a comprehensive operationalisation of the current language-in-education policy through formulation of a comprehensive language development plan and the production of sociolinguistic surveys at both national and community level to aid teachers in determining which language or languages to use as media of classroom instruction in a given locality.

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Debreceny, Roger, and Stephanie Farewell. "XBRL in the Accounting Curriculum." Issues in Accounting Education 25, no. 3 (August 1, 2010): 379–403. http://dx.doi.org/10.2308/iace.2010.25.3.379.

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ABSTRACT: This position paper argues that the eXtensible Business Reporting Language (XBRL) be integrated across the accounting curriculum, in a manner relevant to the temporal stage and content of particular courses within the curriculum. XBRL is a metadata representation language for the Internet, based on the World Wide Web consortium’s eXtensible Markup Language (XML). XBRL provides an important foundation for the automated transfer of accounting information and associated metadata. The design of XBRL is fine-tuned to meet the particular needs of accounting and related disclosures. Several countries have adopted XBRL in a variety of information value chains, notably in the USA context the Securities and Exchange Commission’s interactive data program. XBRL has implications for the totality of the accounting curriculum and pedagogy. A program for the integration of XBRL across a typical accounting curriculum is developed. The proposed XBRL assignments, as part of this program, are aligned with Bloom’s Taxonomy of Learning Objectives. Recommendations are made for faculty, case and textbook writers, and the leadership of the XBRL and academic accounting communities.

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Masztalerz, Marek. "What does „financial” mean in accounting?" Zeszyty Teoretyczne Rachunkowości 2018, no. 98 (154) (June 28, 2018): 185–202. http://dx.doi.org/10.5604/01.3001.0012.1553.

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Accounting is closely related to language, which is manifested in the fact that to describe phenomena and events, in addition to numbers, it uses natural language, as well as that it is sometimes referred to as the „business language”. The purpose of this article is to identify and explain the meanings of the adjective „financial” in accounting. To achieve this goal, the method of qualitative analysis was adopted, including the collection and coding of documents, the development of language corpora (Polish and English), descrip- tive and comparative analysis, interpretation and explanation. The author adopts a semiotic perspective, in which the semantic (sense and meaning) and syntactic (logic and cohesion) aspects were analysed. As a result of the conducted research, it was determined that the adjective „financial” has numerous mean- ings in accounting, depending on the context, namely: it may refer to „finance” (1), or „financing” (2), or „financial statement” (3), or it may denote categories having the opposite meaning to „non-financial” (4), „managerial” (5), „asset” (6), „material” (7), „intangible” (8), „operating” (9) or „investing” (10).

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Zimmerman, Sarah M. "Accounting for Clare." College English 62, no. 3 (January 2000): 317. http://dx.doi.org/10.2307/378934.

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Gibbons, Laura, Paul K. Crane, Kala M. Mehta, Otto Pedraza, Yuxiao Tang, Jennifer J. Manly, Kaavya Narasimhalu, Jeanne Teresi, Richard N. Jones, and Dan Mungas. "Multiple, correlated covariates associated with differential item functioning (DIF): Accounting for language DIF when education levels differ across languages." Ageing Research 2, no. 1 (April 28, 2011): 4. http://dx.doi.org/10.4081/ar.2011.e4.

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Differential item functioning (DIF) occurs when a test item has different statistical properties in subgroups, controlling for the underlying ability measured by the test. DIF assessment is necessary when evaluating measurement bias in tests used across different language groups. However, other factors such as educational attainment can differ across language groups, and DIF due to these other factors may also exist. How to conduct DIF analyses in the presence of multiple, correlated factors remains largely unexplored. This study assessed DIF related to Spanish versus English language in a 44-item object naming test. Data come from a community-based sample of 1,755 Spanish- and English-speaking older adults. We compared simultaneous accounting, a new strategy for handling differences in educational attainment across language groups, with existing methods. Compared to other methods, simultaneously accounting for language- and education-related DIF yielded salient differences in some object naming scores, particularly for Spanish speakers with at least 9 years of education. Accounting for factors that vary across language groups can be important when assessing language DIF. The use of simultaneous accounting will be relevant to other cross-cultural studies in cognition and in other fields, including health-related quality of life.

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Tepu Sitepu. "Cooperative Model in Language Reasoning: Indonesian Language Teaching Materials in Teacher Training and Education Faculty of Muhammadiyah Sumatera Utara University." Britain International of Linguistics Arts and Education (BIoLAE) Journal 1, no. 2 (November 22, 2019): 51–59. http://dx.doi.org/10.33258/biolae.v1i2.62.

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The aim of this study is to determine student’s language reasoning of Mathematics Education and Accounting Education in Teaching Training and Education Faculty of Muhammadiyah Sumatera Utara University. The research method used is an experimental method, where Mathematics Education as a control class or without using cooperative models and Accounting Education as a class experiment or use a cooperative learning models. The sample of this study is 65 students consisting of Mathematics Education students as many as 40 students, Accounting Education students as many as 25 students. Research results on Mathematics Education students through tests without using cooperative learning models obtained Mean= 73.50. Research results on Accounting Education through tests after using cooperative learning models obtained Mean= 76.20. Hypothesis tests conducted by statistical test or t test, it is obtained t count = 1.78 and t table = 1.68. Thus, t count is greater than t table, it can be concluded that cooperative models applied to Accounting Education in learning can improve student’s language reasoning.

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Hummel, Philipp, and Jacob Hörisch. "The hidden power of language." Sustainability Accounting, Management and Policy Journal 11, no. 1 (January 6, 2020): 187–206. http://dx.doi.org/10.1108/sampj-04-2018-0111.

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Purpose Stakeholder theory research identifies changes in language as one possible mechanism to overcome the deficiencies of current accounting practices with regard to social aspects. This study aims to examine the effects of the terms used for specific accounts on company internal decision-making, drawing on the example of “value creation accounting”. Design/methodology/approach The study uses a survey based-experiment to analyze the effects of terms used for specific accounts on decision-making, with a focus on social aspects (in particular expenditures for staff) in cost reduction and expenditure decisions. Findings The findings indicate that wordings, which more closely relate to value creation than to costs, decrease cost reductions and increase the priority ascribed to the social aspect of reducing staff costs in times of financial shortage. The effects of terms used on cost reductions are stronger among female decision makers. Practical implications The analysis suggests that conventional accounting language best suits organizations that aim at incentivizing decision makers to primarily cut costs. By contrast, if an organization follows an approach that puts importance on social aspects in times of financial shortage and on not doing too sharp cost reductions, value creation-oriented language is the more effective approach. Social implications The study suggests that the specific terminology used for accounts should be chosen more carefully and with awareness for the possible effects on cost reduction decisions as well as on social consequences. Originality/value This study contributes to a better understanding of the relevance of language in accounting. It suggests that the terms used for accounts should be chosen purposefully because of their far-reaching potential consequences for stakeholders as well as for the organization.

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Garnsey, Margaret R., and Ingrid E. Fisher. "Appearance of New Terms in Accounting Language: A Preliminary Examination of Accounting Pronouncements and Financial Statements." Journal of Emerging Technologies in Accounting 5, no. 1 (January 1, 2008): 17–36. http://dx.doi.org/10.2308/jeta.2008.5.1.17.

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ABSTRACT: Accounting language evolves as the transactions and organizations it provides guidance for change. We provide a preliminary analysis of terms used in official accounting pronouncements and annual corporate financial statements. Initial results show statistical natural language-processing techniques provide a means of identifying new terms as they enter the lexicon. These techniques should be valuable in deriving a complete accounting lexicon as well as in constructing and maintaining an accounting thesaurus to support information retrieval.

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Ostler, Nicholas, and Ahmed Riahi-Belkaoui. "The Linguistic Shaping of Accounting." Language 74, no. 2 (June 1998): 428. http://dx.doi.org/10.2307/417923.

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White, Lydia. "Universal Grammar, crosslinguistic variation and second language acquisition." Language Teaching 45, no. 3 (June 15, 2012): 309–28. http://dx.doi.org/10.1017/s0261444812000146.

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According to generative linguistic theory, certain principles underlying language structure are innately given, accounting for how children are able to acquire their mother tongues (L1s) despite a mismatch between the linguistic input and the complex unconscious mental representation of language that children achieve. This innate structure is referred to as Universal Grammar (UG); it includes universal principles, as well as parameters which allow for constrained variation across languages.

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Goldin-Meadow, Susan. "Establishing and accounting for the resilient properties of language." Language, Cognition and Neuroscience 30, no. 8 (August 14, 2015): 928–31. http://dx.doi.org/10.1080/23273798.2015.1062902.

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Botafogo, Frederico. "The syntax of the accounting language: a first step." Accounting Education 28, no. 6 (October 28, 2019): 582–96. http://dx.doi.org/10.1080/09639284.2019.1682627.

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Ogilby, Suzanne M., and Eugene Sauls. "Accounting in Hungary: Do we speak the same language?" International Executive 37, no. 6 (November 1995): 615–29. http://dx.doi.org/10.1002/tie.5060370607.

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Küpper, Hans-Ulrich, and Richard Mattessich. "Twentieth century accounting research in the German language area." Accounting, Business & Financial History 15, no. 3 (November 2005): 345–410. http://dx.doi.org/10.1080/0958520050084310.

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Evans, Lisa. "Language, translation and the problem of international accounting communication." Accounting, Auditing & Accountability Journal 17, no. 2 (April 2004): 210–48. http://dx.doi.org/10.1108/09513570410532438.

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Ruggeri, Daniela, Antonio Leotta, and Carmela Rizza. "Digit accounting as language game for managing organizational spaces." Proceedings of Pragmatic Constructivism 8, no. 1 (December 12, 2018): 11–12. http://dx.doi.org/10.7146/propracon.v8i1.111433.

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Hoffjan, Andreas, and Andreas Wömpener. "Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks." Schmalenbach Business Review 58, no. 3 (July 2006): 234–58. http://dx.doi.org/10.1007/bf03396733.

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Cai, Huan, Meining Wang, and Yingmei Yang. "Teaching Accounting in English in Higher Education – Does the Language Matter?" English Language Teaching 11, no. 3 (February 14, 2018): 50. http://dx.doi.org/10.5539/elt.v11n3p50.

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Learning business related courses, especially accounting, in English is a challenge for many Chinese students. The purpose of this study is to provide some insights into the role of the language in accounting learning. We investigate this issue in the program of Teaching Business Related Courses in English for undergraduate students at Guangdong University of Foreign Studies. Accounting courses in English at GDUFS are taught to two different groups: English majors with higher English proficiency who are required to receive 2 years of intensive training in listening, speaking, reading and writing before taking the accounting course in English and non-English majors who do not receive the same level of English training as English majors do. We find that there is no direct significant relationship between accounting learning and students’ English proficiency but we do find a strong correlation between students’ analytical ability and their accounting learning instructed in English. We also find that motivation, specifically students’ clear career path in the accounting field, plays an important role in determining their performance in accounting learning. The findings in this paper have meaningful implications for the feasibility of teaching non-English majors accounting in English and for designing a good learning environment in English educational settings.

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Olivieri, Simona, and Giuliano Lancioni. "Balaibalan: An Artificial Islamic Language?" Eurasian Studies 18, no. 1 (September 23, 2020): 42–56. http://dx.doi.org/10.1163/24685623-12340083.

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Abstract Balaibalan is a sacred invented language developed within the ḥurūfī sect in the 16th century. Not much is known about this language, but a religious text in Balaibalan has been transmitted. What emerges from this text is an original vocabulary, inserted in an Arabic-like syntax. This paper aims to provide an historical and linguistic overview of Balaibalan, especially in relation to Bausani’s studies on the language, and ultimately describe its features in relation to those of the three languages that inspired its linguistic structure, namely Turkish, Persian, and Arabic. The objective, with reference to Bausani’s controversial definition of “Islamic languages”, is to attempt an outline of Balaibalan as a language used both in the Muslim world and by Muslims. In describing the language, we will thus address aspects of orthography, pronunciation, and word-formation, finally accounting for how Arabic, Turkish, and Persian have been used as landmarks in the arrangement of specific aspects of the language.

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Gass, Susan M., and Usha Lakshmanan. "Accounting for interlanguage subject pronouns." Interlanguage studies bulletin (Utrecht) 7, no. 3 (October 1991): 181–203. http://dx.doi.org/10.1177/026765839100700301.

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In this paper we reopen the controversy surrounding subject pronoun usage in the English of non-native speakers. Much recent research has attempted to account for non-native pronoun usage through Universal Grammar-based explanations. In this paper, we argue that in considering the issue of subject pronouns, one must take into account the input to the learner. Specifically, we examine transcripts of the English of two native speakers of Spanish (one adult and one child) and show that the pattern of learner-language subject pronoun use closely parallels native speaker use. We closely examine the input provided to these learners and show how learners can be led to believe that their incorrect learner-language forms are correct. Our data suggest that considering princi ples of Universal Grammar devoid of context is insufficient and often mis leading in accounting for how L2 grammars develop.

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Corina, David, and Wendy Sandler. "On the nature of phonological structure in sign language." Phonology 10, no. 2 (August 1993): 165–207. http://dx.doi.org/10.1017/s0952675700000038.

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The study of phonological structure and patterns across languages is seen by contemporary phonologists as a way of gaining insight into language as a cognitive system. Traditionally, phonologists have focused on spoken languages. More recently, we have observed a growing interest in the grammatical system underlying signed languages of the deaf. This development in the field of phonology provides a natural laboratory for investigating language universals. As grammatical systems, in part, reflect the modality in which they are expressed, the comparison of spoken and signed languages permits us to separate those aspects of grammar which are modality-dependent from those which are shared by all human languages. On the other hand, modality-dependent characteristics must also be accounted for by a comprehensive theory of language. Comparing languages in two modalities is therefore of theoretical importance for both reasons: establishing modality-independent linguistic universals, and accounting for modality-dependent structure and organisation.

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Zhang, Yuqian, Anura De Zoysa, and Kalinga Jagoda. "The influence of second language learning motivation on students' understandability of textbooks." Accounting Research Journal 34, no. 4 (May 21, 2021): 394–411. http://dx.doi.org/10.1108/arj-07-2020-0216.

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Purpose The purpose of this study is to examine the relationship between the understandability of an accounting textbooks written in English and the language learning motivation of international students. Previous research assumed that native speakers of a language and second-language speakers would understand a given accounting text similarly and little attempt has been made to ascertain any individual differences in users’ capacity to read and understand a foreign language. Design/methodology/approach The 107 participants in this study comprised of full-time English as a Second Language postgraduate commerce students studying at a major Australian university. The authors used two-part questionnaire to examine the motivation of participants and the understandability of an accounting textbook using the Cloze test. Findings The results suggest that most international students have difficulty in understanding the textbook narratives used in this study. Furthermore, the results show that students’ motivation to learn a foreign language impacts on the understandability of an accounting textbook. Practical implications This study will help the educators, textbook publishers and students to understand the needs of ESL students. It is expected to provide guidance for authors and instructors to enhance the effectiveness of the accounting courses. Originality/value The accounting literature shows that there have been efforts by accounting researchers to measure the understandability of accounting texts or narratives. This research provided valuable insights of the learning challenges of international students and valuable recommendations to educators and publishers to enhance the delivery.

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Granvik, Anton. "Accounting for syntactic variation in diachrony." Current trends in analyzing syntactic variation 31 (December 31, 2017): 243–72. http://dx.doi.org/10.1075/bjl.00010.gra.

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AbstractThis paper addresses the early variation in what has been called the [prep_que] variable in Spanish nominal complement clauses, i.e. the alternation betweende queandquein examples such asenseñal (de) quelo estimo, Zulema, este anillo ofrezco(CORDE) ‘as a sign that I appreciate You, Zulema, I offer this ring’. By applying several subsequent quantitative analyses on corpus instances of the sequences Nde queand Nque, the locus of variation is restricted to such an extent that the variation can largely be accounted for. A collostructional analysis identifies 31 central nouns of the Nde quecomplement clause construction. A diachronic cluster analysis delimits the temporal dimension of the variation to the 16th and 17th centuries. A distinctive collexeme analysis identifies nine nouns which are used in both constructional formats to a comparable degree:causa‘cause’,duda‘doubt’,esperanza‘hope’,fe‘faith’,opinión‘opinion’,recelo‘fear’,señal‘sign(al)’,sospecha‘suspicion’, andtemor‘fear’. Detailed contextual analysis of the use of these nine nouns by means of a mixed-effects logistic regression reveals that the use of the nouns with a determiner is correlated with thede quevariant, and the use of the nouns as part of complex predicates, as intener sospecha‘have suspicion’, is associated with thequevariant of the complement clause.

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D. Carnegie, Garry. "Historiography for accounting." Accounting, Auditing & Accountability Journal 27, no. 4 (April 29, 2014): 715–55. http://dx.doi.org/10.1108/aaaj-08-2013-1430.

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Purpose – The purpose of this paper is to examine the historiographic writings for accounting concerned with the craft of researching and writing history, published in the English-language, across a period of 30 years from 1983 to 2012. The study's aim is three-fold: first, to review the literature pertaining to the writing of accounting history and to identify key developments and trends; second, to identify the contributors to this literature and their publication outlets and third, to analyze citations to identify individuals or groups who have gained traction in accounting historiography. Design/methodology/approach – An essay focusing on developments in the accounting historiography literature as well as a review of some key thoughts or issues in present-day accounting historiography. Findings – The study shows that a key development in the accounting historiography literature during this period has been the advent of new accounting history, which has contributed much theoretical and topical diversity in historical accounting research and an acceptance of the role of oral history as a means of expanding the archive. Research limitations/implications – The present study, with its focus on contributions on the craft of researching and writing history, does not itself examine actual research studies which have been undertaken on accounting's past across the same period of time. Originality/value – The study may assist in making the contributions examined more generally assessable and comprehensible to researchers to both explore and re-explore and may even contribute to the development of further contributions on accounting historiography to guide the approaches to, and direction of, historical accounting research in future.

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Journal articles on the topic 'Accounting - Language'

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