Observations on the Changing Language of Accounting
Accounting History
36 Pages Posted: 18 Aug 2008 Last revised: 29 Jun 2010
Date Written: August 15, 2008
Abstract
The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This paper extends prior literature on language change in accounting by drawing to a larger extent on theories from linguistics, and by placing greater emphasis on mechanisms of and motivations for change. Particular emphasis is placed on the need to verbalise new concepts, and socio-cultural change. The latter is illustrated with examples from the development of accounting as an occupational interest group, and the adoption of Anglo-American accounting terminology and culture. The paper concludes that language change in accounting, including transmission between languages and cultures, can inform accounting historians about the transfer of technical developments, as well as about socio-economic, political or ideological processes, power relationships, and the importance of terminology in jurisdictional disputes.
Keywords: language change, terminology, accounting, history, profession, jurisdiction, culture
JEL Classification: M41, M49
Suggested Citation: Suggested Citation