Observations on the Changing Language of Accounting

Accounting History

36 Pages Posted: 18 Aug 2008 Last revised: 29 Jun 2010

See all articles by Lisa Evans

Lisa Evans

University of Stirling - Department of Accounting and Finance

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

Evans, Lisa, Observations on the Changing Language of Accounting (August 15, 2008). Accounting History, Available at SSRN: https://ssrn.com/abstract=1228525

Lisa Evans (Contact Author)

University of Stirling - Department of Accounting and Finance ( email )

Stirling, Scotland FK9 4LA
United Kingdom

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