Naslov
Features of Accounting Terminology in The Selected Slavic Languages

Autori
Mamić Sačer, Ivana ; Tušek, Boris ; Žager, Lajoš

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Proceedings of the 32nd International Business Information Management Association Conference (IBIMA) / Soliman, Khalid S. - , 2018, 634-645

ISBN
978-0-9998551-1-9

Skup
32nd International Business Information Management Association Conference (32nd IBIMA)

Mjesto i datum
Sevilla, Španjolska, 15.11.2018. - 16.11.2018

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
računovodstvena terminologija ; financijski izvještaji ; slavenski jezici
(accounting terminology ; financial statements ; Slavic languages)

Sažetak
Slavic languages are spoken by significant number of European inhabitants. On the other hand, accounting is a business language and every businessman in the world should be familiar with it. Every serious business decision is made based on accounting information. English vocabulary used in the IFRS has a great influence on domestic accounting terminology of many countries. National regulations and literature go hand in hand with the globalisation processes and play inevitable role in every part of our lives. The vocabulary of a certain country depends on many features: historical, geographical, national, political, and others. Many linguistic analyses imply that there is a similar nature among Slavic languages but these analyses usually didn’t involve specific professional vocabulary. The goal of the paper is to examine the level of similarities and differences between the selected professional languages from the Slavic language family in the field of basic accounting terminology. Further, authors test the level of languages' intelligibility among the neighbouring countries. Our research includes following Slavic languages: Croatian, Slovenian, Bosnian, Serbian, Montenegrin, Macedonian, Bulgarian, Slovak, Check, Polish and Russian. The research methodology includes theoretical analysis of main linguistic opinion regarding similarities between the selected languages ; word translation method which includes the selection and translation of certain accounting terms. Based on that, the comparative analysis of accounting terminology’s correspondence and divergence is performed. Besides, authors explore the linkage between the most similar languages. Findings confirm the notable level of similarities in accounting terms among the tested languages and intelligility among the neighbouring countries.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA