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The Dynamics of Terms in Accounting: What the construction of the accounting dictionaries reveals about metaphorical terms in culture-bound subject fields

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  • Pedro A. Fuertes-Olivera, University of Valladolid, Spanien
  • Sandro Nielsen
European accounting terminology is dynamic as term creation and formation occurs on national, European Union and international levels. Although English is the lingua franca of accounting, international accounting standards in English exist on a par with their translations into other languages. However, an analysis of online dictionaries shows that these cannot cope with the dynamic nature of accounting terminology. We discuss a network of internet dictionaries in English, Danish, and Spanish that was compiled using the functional approach to specialised lexicography. We show how terminologists can work in subject fields where culture and context play a key role in the development of nationally accepted and internationally recommended terms, and propose ways to remedy deficiencies identified in the dictionaries examined. Finally, we discuss strategies for translating English metaphorical terms into Spanish assuming that bilingual accounting dictionaries should use conceptually similar terms in both source and target languages.
OriginalsprogEngelsk
TidsskriftTerminology
Vol/bind17
Nummer1
Sider (fra-til)157-180
Antal sider24
ISSN0929-9971
StatusUdgivet - 2011

    Forskningsområder

  • Leksikografi, Lexicography, Terminologi, Terminology, Metaforer, Metaphors, Specialised dictionaries, Fagordbøger, Datatilgang, Data access, Oversættelse, Translation, Ordbogsfunktioner, Dictioanry functions, Ordbøger, Dictionaries, Regnskabsvæsen, Accounting, Financial Reporting, Regnskaber, Fagleksikografi, Specialised lexicography

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