ACCOUNTING AS «THE LANGUAGE OF BUSINESS»
Sergei V. Kolchugin1,2, Svetlana D. Nadezhdina3
1Novosibirsk State Technical University, Novosibirsk, Russian Federation
2Siberian University of Consumer Cooperation, Novosibirsk, Russian Federation
3Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: accounting, accounting theory, readability, the hypothesis of linguistic relativity, the Sapir-Whorf hypothesis, the image of accounting
Abstract
The article attempts to consider accounting as a business language or, in other words, to see accounting as a linguistic image of accounting. Two key aspects of accounting, as a specific language, are analyzed - readability in accounting and the linguistic relativity hypothesis (the Sapir-Whorf hypothesis). The main directions of studying readability in accounting have been highlighted, and the application of the Sapir -Whorf Hypothesis to accounting as a business language has been confirmed. The directions of further research are highlighted, including the sociolinguistics thesis and accounting as well as bilingual thesis in accounting.
|
