Zwei- und mehrsprachige Fachwörterbücher - Prolegomena zu Theorie und Praxis der Fachlexikographie

No abstract

Observations on the changing language of accounting

The meaning of words can change over time. In addition, new words may enter a language, sometimes replacing other words. This article 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 verbalize new concepts, and sociocultural 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 article 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

Flerspråkiga fackordböcker inom juridik och ekonomi – till skada eller till nytta?

This article deals with problems of multilingual LSP lexicography in the fields of law and economics/business administration. After a short overview of models multilingual dictionaries might be based on (they can be intended to function as monodirectional, bidirectional or multidirectional dictionaries) we discuss problems of equivalence, especially in bidirectional and multidirectional dictionaries in culture-bound fields like law and economics/business administration. The demands multilingual LSP dictionaries should meet are here related to those on bilingual (monodirectional) dictionaries. Combining theoretical reflections with the analysis of how existing multilingual dictionaries proceed, the conclusion is drawn that little can be gained from preparing multilingual dictionaries of law and economics/business administration; rather one should concentrate on more useful monodirectional bilingual dictionaries instead