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