Finding English Words to Talk about Accounting Concepts

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Abstract
During the twentieth century English has established itself as the world language of business and, hence, of accounting. The words that English‐speaking accountants use to talk about accounting concepts are therefore of more than parochial interest. Discusses the problems that English‐speaking accountants have faced in finding words to express some of the concepts that they have tried to articulate. Looks in particular at words related to accounting as a subject and as a profession and at the components of the balance‐sheet. Examines the sources of English accounting words and in particular the interactions with legal and economic words and concepts. Pays special attention to changes in meaning over time.