Synonymy and polysemy in accounting terminology: fighting to avoid inaccuracy
| Authors | |
|---|---|
| Year of publication | 2007 |
| Type | Article in Proceedings |
| Conference | Proceedings of the English for Specific Purposes Terminology and Translation Workshop, Košice 13-14 September 2007 |
| MU Faculty or unit | |
| Citation | |
| Keywords | synonymy; polysemy; accuracy; inaccuracy; context; accounting terminology |
| Description | Despite the practical need for unambiguous and consistent terminologies in professional areas characterised by emphasis on precision of expression, the English terminology of finance and accounting contains numerous semantically broad and polysemous expressions, as well as synonymic sets (frequently as a result of polysemy). The paper draws on comparison of systematic British, American and Czech terminologies of financial accounting, quoted in authoritative lexicographic publications or accounting textbooks, as well as on their confrontation with English accounting nomenclatures used in practical business life in international companies. The reasons for terminological plurality and vagueness are analysed and a convenient approach to selection of appropriate terms is sought to assist users of this professional variety of English in achieving acceptable referential accuracy. |