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Letteratura scientifica selezionata sul tema "Accounting - Language"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 12 febbraio 2022

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Articoli di riviste sul tema "Accounting - Language"

Palmer-Brown, Dominic. "Accounting for language differences". Trends in Cognitive Sciences 5, n. 2 (febbraio 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, n. 1(14) (28 giugno 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 e 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, n. 1 (12 gennaio 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 e Joanna Krasodomska. "Philosophy of language and accounting". Accounting, Auditing & Accountability Journal 31, n. 7 (17 settembre 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, n. 1 (11 novembre 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, n. 2 (marzo 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, n. 2 (luglio 1998): 257–74. http://dx.doi.org/10.1080/096381898336475.

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Zhang, Yuqian, Anura De Zoysa e Corinne Cortese. "The directionality of uncertainty expressions and the foreign language effect". Meditari Accountancy Research 28, n. 3 (4 gennaio 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, e Nora Dorn. "Accounting for ELF". Compilation, transcription, markup and annotation of spoken corpora 21, n. 3 (19 settembre 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, n. 4 (1 aprile 2019): 33. http://dx.doi.org/10.33516/maj.v54i4.33-36p.

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Più fonti

Tesi sul tema "Accounting - Language"

Alexander, David, Brebisson Hélène de, Cristina Circa, Eva Eberhartinger, Roberta Fasiello, Markus Grottke e Joanna Krasodomska. "Philosophy of language and accounting". Emerald Publishing Limited, 2018. 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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Miller, Lisa C. "IS THE UNITED STATES READY TO WORK WITH THE GLOBAL FINANCIAL REPORTING LANGUAGE?" Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338478422.

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Vipoopinyo, Jarupa. "eXtensible business reporting language semantic error checking for accounting information systems". Thesis, University of Portsmouth, 2013. https://researchportal.port.ac.uk/portal/en/theses/extensible-business-reporting-language-semantic-error-checking-for-accounting-information-systems(d92d189d-ac31-413a-8577-e5152b61e09e).html.

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The financial reporting world has recently faced a number of changes due to the impact of the Internet. Today, the revolution in business communication is accelerating and more data is being shared by a large number of participant users, aside from the company’s internal management, including: clients, business partners, financial market analysts, investors and government regulators. These changes have led to the development of eXtensible Business Reporting Language (XBRL), which is an opensource Internet-based financial reporting language. XBRL is an extension of eXtensible Markup Language (XML) that provides machinereadable tags for each individual data element in each financial statement. XBRL is likely to be used as a platform that offers universal standards for defining business information. XBRL can ease the preparation, analysis, and exchange of business information along each part of financial reporting supply chain and across companies around the world. It can also increase the efficiency for all related users of business data. This study has analysed the accuracy of XBRL outputs by conducting a literature review and by checking the accuracy of the real company XBRL filing submissions that are published publicly. This study has found that there were many errors in these public XBRL documents that were caused either through a few basic common errors or from mistakes in related financial information. Therefore, this study has aimed to discover any possible causes of errors in XBRL filings. It has also aimed to find a way to detect those errors. Consequently, this study conducted a semantic checking system that aimed to detect XBRL errors and so enhance the accuracy of financial statements. To develop the semantic checking system, the results of an error finding analysis were combined, filtered, and classified into each category of errors, including the integration of accounting, business, and technology knowledge to fulfil the system. A process flow for the semantic checking system was created to help understand both the method and the rule. The rules were then set up to determine the different aspect of errors, which had a different method to manage and reduce errors. The semantic checking system was created in terms of the information specification of the XBRL filings. The system was designed to be more practical for the users by presenting the relationship between the real data and accounting practice. Moreover, a prototype was produced and the case study method was applied to prove the development of the system. This step was able to ensure the accuracy of the semantic checking system. Finally, this semantic checking system has been shown to improve the accuracy of XBRL filings. It also emphasises the importance of employing XBRL preparers who are aware of all of the possible issues that may arise while preparing an XBRL-based filing submission.

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Chidiac, Emile. "The problem of taxonomy and conceptual equivalents in terminology : with special focus on Australian accounting terms /". [Milperra, N.S.W. : The Author], 1994. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20031126.113528/index.html.

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Elenius, Daniel. "Accounting for Individual Speaker Properties in Automatic Speech Recognition". Licentiate thesis, KTH, Speech Communication and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12258.

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In this work, speaker characteristic modeling has been applied in the fields of automatic speech recognition (ASR) and automatic speaker verification (ASV). In ASR, a key problem is that acoustic mismatch between training and test conditions degrade classification per- formance. In this work, a child exemplifies a speaker not represented in training data and methods to reduce the spectral mismatch are devised and evaluated. To reduce the acoustic mismatch, predictive modeling based on spectral speech transformation is applied. Follow- ing this approach, a model suitable for a target speaker, not well represented in the training data, is estimated and synthesized by applying vocal tract predictive modeling (VTPM). In this thesis, the traditional static modeling on the utterance level is extended to dynamic modeling. This is accomplished by operating also on sub-utterance units, such as phonemes, phone-realizations, sub-phone realizations and sound frames.

Initial experiments shows that adaptation of an acoustic model trained on adult speech significantly reduced the word error rate of ASR for children, but not to the level of a model trained on children’s speech. Multi-speaker-group training provided an acoustic model that performed recognition for both adults and children within the same model at almost the same accuracy as speaker-group dedicated models, with no added model complexity. In the analysis of the cause of errors, body height of the child was shown to be correlated to word error rate.

A further result is that the computationally demanding iterative recognition process in standard VTLN can be replaced by synthetically extending the vocal tract length distribution in the training data. A multi-warp model is trained on the extended data and recognition is performed in a single pass. The accuracy is similar to that of the standard technique.

A concluding experiment in ASR shows that the word error rate can be reduced by ex- tending a static vocal tract length compensation parameter into a temporal parameter track. A key component to reach this improvement was provided by a novel joint two-level opti- mization process. In the process, the track was determined as a composition of a static and a dynamic component, which were simultaneously optimized on the utterance and sub- utterance level respectively. This had the principal advantage of limiting the modulation am- plitude of the track to what is realistic for an individual speaker. The recognition error rate was reduced by 10% relative compared with that of a standard utterance-specific estimation technique.

The techniques devised and evaluated can also be applied to other speaker characteristic properties, which exhibit a dynamic nature.

An excursion into ASV led to the proposal of a statistical speaker population model. The model represents an alternative approach for determining the reject/accept threshold in an ASV system instead of the commonly used direct estimation on a set of client and impos- tor utterances. This is especially valuable in applications where a low false reject or false ac- cept rate is required. In these cases, the number of errors is often too few to estimate a reli- able threshold using the direct method. The results are encouraging but need to be verified on a larger database.

Pf-Star
KOBRA

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Silva, Francisco Airton Pereira da. "Monext: an accounting framework for federated clouds". Universidade Federal de Pernambuco, 2013. https://repositorio.ufpe.br/handle/123456789/11989.

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Cloud computing has become an established paradigm for running services on external infrastructure that dynamically allocates virtually unlimited capacity. This paradigm creates a new scenario for the deployment of applications and information technology (IT) services. In this model, complete applications and machine infrastructure are offered to users, who are charged only for the resources they consume. Thus, cloud resources are offered through service abstractions classified into three main categories: Software as a Service (SaaS), Platform as a Service (PaaS), and Infrastructure as a Service (IaaS). In IaaS, computing resources are offered as virtual machines to the end user. The aim to offer such unlimited resources necessitates distributing these virtual machines through multiple data centers. This distribution makes harder to fulfill a number of requirements including security, reliability, availability, and accounting. Accounting refers to how resources are recorded, accounted for, and charged. Even for a single cloud provider this task is hard, and it becomes more difficult for a federation of cloud computing, or federated cloud, in which a cloud provider dynamically outsources resources to other providers in response to demand variation. Thus, a cluster of clouds shares heterogeneous resources, requiring greater effort to manage and accurately account for the distributed resources. Some earlier research has addressed the development of platforms for federated clouds but without considering the accounting requirement. This dissertation presents a framework for charging IaaS with a focus on federated cloud. In order to gather information about this topic area and to generate guidelines for building the framework, we applied a systematic mapping study. This dissertation also presents an initial validation of the tool through a case study, showing evidence that the requirements generated through the mapping study were fulfilled by the framework and presenting indications of its feasibility in a real cloud service scenario
Submitted by João Arthur Martins (joao.arthur@ufpe.br) on 2015-03-10T18:37:17Z No. of bitstreams: 2 Dissertação Francisco Airton da Silva.pdf: 5605679 bytes, checksum: 61aa2b6df102174ff2e190ab47678cbf (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5)
Made available in DSpace on 2015-03-11T17:45:06Z (GMT). No. of bitstreams: 2 Dissertação Francisco Airton da Silva.pdf: 5605679 bytes, checksum: 61aa2b6df102174ff2e190ab47678cbf (MD5) license_rdf: 1232 bytes, checksum: 66e71c371cc565284e70f40736c94386 (MD5) Previous issue date: 2013-02-27
A Computação na Nuvem se tornou um paradigma consumado para executar serviços em infraestruturas externas, onde de uma forma virtual a capacidade praticamente ilimitada pode ser alocada dinamicamente. Este paradigma estabelece um novo cenário para a implantação de aplicações e serviços de TI. Neste modelo, desde aplicações completas até infraestrutura de máquinas são ofertadas a usuários, que são cobrados apenas pelo uso dos recursos consumidos. Desta forma, os bens de consumo da nuvem são ofertados através de abstrações de serviços, onde atualmente são citadas três principais categorias: Software como Serviço (SaaS), Plataforma como Serviço (PaaS) e Infraestrutura como Serviço (IaaS). No caso do IaaS são oferecidos recursos computacionais na forma de Máquinas Virtuais para o cliente final. Para atingir o aspecto ilimitado de recursos é necessário distribuir estas Máquinas Virtuais por vários Data Centers. Esta distribuição dificulta atender uma série de requisitos como Segurança, Confiabilidade, Disponibilidade e a Tarifação pelos recursos consumidos. A Tarifação refere-se a como os recursos são registrados, contabilizados e cobrados. Mesmo no caso de um único provedor esta tarefa não é fácil e existe um contexto em que esta dificuldade se torna ainda maior, conhecida como Federação de Computação na Nuvem ou também chamadas de Nuvens Federadas. Nuvens Federadas ocorrem quando um provedor de Computação na Nuvem terceiriza recursos dinamicamente para outros provedores em resposta à variação da demanda. Desta forma ocorre um aglomerado de nuvens, porém seus recursos são heterogêneos, acarretando num maior esforço para gerenciar os recursos distribuídos e por consequência para a Tarifação. Neste contexto foram identificadas pesquisas nesta área sobre plataformas para Nuvens Federadas, que não abordam o requisito de Tarifação. Esta dissertação apresenta um framework voltado à tarifação de Infraestrutura como Serviço com foco em Nuvens Federadas. Objetivando colher informações sobre esta área e consequentemente gerar insumos para fundamentar as decisões na construção do framework, foi aplicado um Estudo de Mapeamento Sistemático. Esta dissertação também apresenta uma validação inicial da ferramenta, através de um estudo experimental, mostrando indícios de que os requisitos gerados pelo Mapeamento Sistemático foram atendidos, bem como será viável a aplicação da solução por provedores de serviços de nuvem em um cenário real.

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Tang, Wai Kuen Connie. "An analysis of the genre of a standard listing documentation of a multinational accounting firm in Hong Kong". HKBU Institutional Repository, 1997. http://repository.hkbu.edu.hk/etd_ra/112.

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Smith, Barry Peter. "Extensible business reporting language : an interpretive investigation of the democratisation of financial reporting". Thesis, University of Birmingham, 2011. http://etheses.bham.ac.uk//id/eprint/1531/.

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Computer and telecommunications technologies are commonly thought to provide solutions to the quantitative and qualitative demands on modern financial reporting. Extensible Business Reporting Language (‘XBRL’) is an emergent technology that is purported to ‘democratise’ financial reporting. This investigation of whether XBRL democratises financial reporting is undertaken from a constructivist perspective. An interpretive research framework is regarded as appropriate to the current maturity XBRL. XBRL-knowledgeable individuals are asked whether they agree with the assertion that 'XBRL democratises financial reporting'. In addition, their perceptions of each of 'XBRL', 'financial reporting' and 'democratisation' are elicited in order to assess whether they have a common interpretation of the assertion. Sixty-seven percent of survey respondents profess to agree with the assertion, 13% explicitly disagree and 20% are non-committal. However, interpretation and analysis of each of the concepts reveal statistically significant relationships between responses to the assertion and interpretations of its constituent concepts. It is concluded that respondents are not agreeing and disagreeing about the same phenomena. This thesis illustrates that the rhetoric of technological determinism does not yet describe the reality of the relationship between financial reporting and XBRL. However, as XBRL matures, the approach adopted in this thesis may be re-applied to monitor perceptions of XBRL over time.

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Robson, Graham George. "A MODEL OF SITUATIONAL CONSTRUCTS ACCOUNTING FOR WILLINGNESS TO COMMUNICATE AT A JAPANESE UNIVERSITY". Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/362956.

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Language Arts
Ed.D.
Many researchers have highlighted the need for students to have a willingness to communicate (WTC) in second and foreign language classrooms. WTC is important because it is believed that WTC leads to eventual communication both inside and outside the classroom. Previous research into WTC has centered mainly on the use of structural models and trait, self-reported measurements of WTC, but recent research has shown that WTC is also heavily dependent on the situation. However, very few studies recognize this and have, thus, not employed situational measurements of WTC. After a thorough review of WTC literature, 13 pertinent constructs were modified to reflect the situation in the foreign language classroom. These were related to constructs of the classroom, beliefs about communication; self-determined motivation; self-perceived competence; communication anxiety and willingness to communicate. A preliminary study employing exploratory factor analysis and Rasch analysis, followed by a main study conducted with and confirmatory factor analysis and Rasch analysis were undertaken with first- and second-year Japanese university students. The factor analysis was used to investigate the underlying structures of the factors and the Rasch analysis was used to determine fit, category functioning and dimensionality. Nine reliable and unidimensional factors were brought forward from the main study, which were Classroom Efficacy Factor and Classroom Affective Factor as the two classroom factors; Intrinsic Motivation for Communication, Introjected Regulation for Communication and External Regulation for Communication as the three self-determined motivation constructs, and finally, Self-Perceived Competence, Communicative Anxiety and Willingness to Communicate split in two subconstructs of pair/work and whole class activities. The second half the study was the formulation of a structural equation model using the above constructs to predict situational WTC. The model also included an often under-utilized resource, the teacher, who assessed the learners’ actual communication to identify if WTC leads to language use. All the fit indices in the final model (N = 376) were good, and the model included three additional paths. The model indicated that classroom constructs led to motivation and self-perceived competence, which predicted confidence. Motivation led directly to WTC and indirectly to WTC through confidence. Lastly, WTC predicted actual communication. The constructs in this study can be applied in other studies of situational WTC. This study helps to both expand our understanding of constructs affecting situational WTC and actual communication, and provides more validity to the construct of situational WTC. It also reaffirms the importance of what happens in the classroom, which is main arena for communication in the EFL setting.
Temple University--Theses

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Caminotto, Gabriella. "Accounting for the gender imbalance in UK Higher Education administration : a discourse analysis". Thesis, City, University of London, 2018. http://openaccess.city.ac.uk/19697/.

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UK Higher Education is considered to be at the forefront of equality and diversity policy and practice, yet its staff profile is characterised by persistent gender (among other types of) imbalance. This thesis investigates this paradox, focusing on the under-researched professional and support services staff, and particularly female-dominated administrative and secretarial occupations. In contrast to the few previous studies on the topic, this PhD project takes a discursive perspective to explore this paradox. In other words, it examines how university professional and support staff discursively account for the persistent gender imbalance in their sector, with a particular focus on how they talk themselves out of acting to change the status quo, i.e. on discursive barriers to change. A UK case-study university, whose staff gender-imbalanced profile is representative of the national picture, was selected as the epistemological site. Focus groups were conducted with female and male staff in administrative and secretarial occupations; interviews were carried out with managers who had progressed internally from administrative and secretarial roles, and with former employees of the case-study university. Data were analysed and interpreted from a critical realist, feminist perspective. Discourse analysis was conducted, with a specific focus on the functions, effects and implications of participants’ situated use of gendered discourses and discursive constructions, and co-production of patterned accounts. This thesis takes a much-needed step beyond deconstruction and critique of discursive barriers, towards promoting discursive reconstruction and change. It highlights participants’ potentially emancipatory uses of counter-discourses, and provides recommendations for discursive change.

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Più fonti

Libri sul tema "Accounting - Language"

1944-, Stickney Clyde P., e Weil Roman L, a cura di. Accounting: The language of business. 7^a ed. Sun Lakes, Ariz: T. Horton, 1987.

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Johnson, Orace. Language, hermeneutics, and accounting education. [Urbana, Ill.]: College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1989.

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Weiner, David P. Financial accounting as a second language. Hoboken, NJ: John Wiley & Sons, 2008.

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Weiner, David P. Financial accounting as a second language. Hoboken, NJ: John Wiley & Sons, 2008.

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Sanchez, Nora. Accounting Dictionary. New York: John Wiley & Sons, Ltd., 2004.

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Slater, Jeffrey. Simplifying accounting language: Don't lose your balance! Belmont, CA: Star Pub. Co., 2002.

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Bradford, David F. Reforming budgetary language. Cambridge, MA: National Bureau of Economic Research, 2001.

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Accounting dictionary.: Diccionario de contabilidad. Hoboken, N.J: J. Wiley, 2003.

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Lebas, Michel. Glossary of accounting =: Glossaire d'anglais comptable. Paris: A. Colin, 1985.

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Abdulah, Assegaf Ibrahim. Dictionay of accounting =: Kamus akuntansi. Jakarta: Mario Grafika, 1991.

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Capitoli di libri sul tema "Accounting - Language"

Perpiñán, Silvia. "Chapter 8. Accounting for variability in L2 data". In Language Learning & Language Teaching, 165–92. Amsterdam: John Benjamins Publishing Company, 2013. http://dx.doi.org/10.1075/lllt.38.11per.

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Gjelsvik, Olav. "Davidson’s Use of Truth in Accounting for Meaning". In Language, Mind and Epistemology, 21–43. Dordrecht: Springer Netherlands, 1994. http://dx.doi.org/10.1007/978-94-017-2041-0_2.

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Hoffjan, Andreas, e Andreas Wömpener. "Comparative Management Accounting — Similarities and Differences in German and English Language Management Accounting Textbooks". In Internationalisierung des Controllings, 49–65. Wiesbaden: Deutscher Universitätsverlag, 2005. http://dx.doi.org/10.1007/978-3-322-82054-9_4.

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Laughren, Mary, Robert Pensalfini e Tom Mylne. "Accounting for verb-initial order in an Australian language". In Linguistik Aktuell/Linguistics Today, 367–401. Amsterdam: John Benjamins Publishing Company, 2005. http://dx.doi.org/10.1075/la.73.22lau.

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Trenkic, Danijela. "Accounting for patterns of article omissions and substitutions in second language production". In Second Language Acquisition of Articles, 115–43. Amsterdam: John Benjamins Publishing Company, 2009. http://dx.doi.org/10.1075/lald.49.09tre.

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Parsons, Harriet. "Growth and Depression in Hayek’s Garden: The Emotional Language of Accounting". In Making Culture Count, 53–66. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1007/978-1-137-46458-3_5.

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Humayoun, Shah Rukh, Yael Dubinsky, Tiziana Catarci, Eli Nazarov e Assaf Israel. "Using a High Level Formal Language for Task Model-Based Usability Evaluation". In Information Systems: Crossroads for Organization, Management, Accounting and Engineering, 199–207. Heidelberg: Physica-Verlag HD, 2012. http://dx.doi.org/10.1007/978-3-7908-2789-7_23.

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Umbach, Carla, e Helmar Gust. "Grading Similarity". In Language, Cognition, and Mind, 365–86. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-50200-3_17.

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AbstractThere are numerous words across languages expressing similarity or indistinguishability. In this paper, three types of similarity expressions in German and English are compared—ähnlich/similar, so/such, and gleich/same. They differ in a number of respects, one of them being gradability: While ähnlich/similar are gradable, so/such as well as gleich/same are not. The analysis in this paper starts from the analysis of German so as a demonstrative expressing similarity (instead of identity) to its demonstration target (Umbach and Gust 2014). It is suggested that the meaning of the three types of similarity expressions is based on a common similarity relation, while differences in meaning are provided by constraints referring to the selection of dimensions of comparison and preconditions of usage. The focus of the paper is on gradability and on the question of what it means for a pair of items to be more similar than another pair. An analysis in the spirit of Klein (1980) is presented accounting for the fact that ähnlich/similar are gradable while neither so/such nor gleich/same are. The formal framework makes use of representations based on attribute spaces and classifiers, where representations may be of different granularity.

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Bagga-Gupta, Sangeeta. "7 Performing and Accounting Language and Identity: Agency as Actors-in-(inter)action-with-tools". In Theorizing and Analyzing Agency in Second Language Learning, a cura di Ping Deters, Xuesong Gao, Elizabeth R. Miller e Gergana Vitanova, 113–32. Bristol, Blue Ridge Summit: Multilingual Matters, 2014. http://dx.doi.org/10.21832/9781783092901-009.

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Pae, Hye K. "The Emergence of Written Language: From Numeracy to Literacy". In Literacy Studies, 25–36. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-55152-0_2.

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Abstract This chapter reviews how written signs first emerged and developed into systematic writing systems. The first sign system appeared to fulfill accounting purposes for the preservation of private properties in antiquity. Initial written signs, including plain tallies, complex tokens, and tokens in clay envelopes, are reviewed. Written signs before the emergence of the Greek alphabet, such as cuneiforms and hieroglyphs, are also reviewed. As agricultural culture and urbanization took place, writing systems became more multifaceted and systematized. The characteristics of true alphabets are discussed. For a comparison purpose, the Chinese writing system is briefly mentioned. The chapter ends with a discussion of the transition from numeracy to literacy.

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Atti di convegni sul tema "Accounting - Language"

Filko, Matea, Ana Ostroški Anić e Ana Ježovita. "Building Croatian Accounting Terminology". In 10th International Language Conference on »The Importance of Learning Professional Foreign Languages for Communication between Cultures«. Unviersity of Maribor Press, 2019. http://dx.doi.org/10.18690/978-961-286-252-7.8.

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Taylor, Julia M., e Victor Raskin. "Structuring information from natural language descriptions: Accounting for uncertainty". In NAFIPS 2012 - 2012 Annual Meeting of the North American Fuzzy Information Processing Society. IEEE, 2012. http://dx.doi.org/10.1109/nafips.2012.6291013.

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King, Rosemary, e Paul Blayney. "EFFECTS OF ENGLISH LANGUAGE PROFICIENCY ON PERFORMANCE IN ACCOUNTING". In 12th annual International Conference of Education, Research and Innovation. IATED, 2019. http://dx.doi.org/10.21125/iceri.2019.2397.

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"Language as A Vehicle for Ethnopolitics. Introduction and Selected Exemplification". In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p2.

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Feeney, Andrew. "Dual-Processing and the Representational Hypothesis: Accounting for the emergence of language". In The Evolution of Language. Proceedings of the 12th International Conference on the Evolution of Language (Evolang12). Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika, 2018. http://dx.doi.org/10.12775/3991-1.026.

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Liu, Xuefeng. "Design of Trigger of Foreign Language Audiovisual Products Accounting System". In 2015 International Conference on Advances in Mechanical Engineering and Industrial Informatics. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/ameii-15.2015.74.

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Thresia, Fenny, Nedi Hendri, Eko Susanto e Yuni Novitasari. "Enhancing Accounting Students’ Writing Skill through Instagram". In Proceedings of the Sixth of International Conference on English Language and Teaching (ICOELT 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icoelt-18.2019.12.

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Hamidah, Fitriah Nur, e Dion Yanuarmawan. "USING FB GROUP IN TEACHING WRITING OF ENGLISH FOR ACCOUNTING CLASSES". In International Conference on English Language Teaching (ICONELT 2017). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/iconelt-17.2018.62.

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SUYADI, Suyadi. "The Implementation of BEDSRA Teaching Strategy in English for Accounting Classroom". In Fifth International Seminar on English Language and Teaching (ISELT 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/iselt-17.2017.4.

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Rose, Phil. "Accounting for Correlation in Linguistic-Acoustic Likelihood Ratio-based Forensic Speaker Discrimination". In 2006 IEEE Odyssey - The Speaker and Language Recognition Workshop. IEEE, 2006. http://dx.doi.org/10.1109/odyssey.2006.248095.

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