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The dynamics of accounting terms in a globalized environment: The role of English as Lingua Franca

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  • Pedro A. Fuertes-Olivera, International Centre for Lexicography, University of Valladolid, Spanien
  • Sandro Nielsen
European accounting terminology is dynamic as term creation occurs on national, European Union and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing international accounting standards. The combined influence of these forces is discussed in this chapter that explains the existence of a globalized trend towards a kind of cultural uniformity. This manifests itself in many ways, two of which are: the translation of English multiword accounting terms into Spanish; and the presence of novel metaphors in Spanish accounting. The data used in the discussion are taken from the accounting dictionaries, a collection of online dictionaries in three languages: Danish, English and Spanish.
TitelDynamics and Terminology : An interdisciplinary perspective on monolingual and multilingual culture-bound communication
RedaktørerRita Temmerman, Marc Van Campenhoudt
Antal sider20
ForlagJohn Benjamins Publishing Company
ISBN (trykt)9789027223401
ISBN (Elektronisk)9789027269492
StatusUdgivet - 2014
SerietitelTerminology and Lexicography Research and Practice


  • Leksikografi, Lexicography, Terminologi, Terminology, Anvendt lingvistik, Applied linguistics, Regnskabsvæsen, Accounting, Financial reporting, Engelsk, English, English as a lingua franca, Oversættelse, Translation

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