Accounting in the light of linguistics Cover Image

Rachunkowość w świetle językoznawstwa
Accounting in the light of linguistics

Author(s): Marek Masztalerz
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: theory; paradigm; accounting; language; linguistics; semiotics

Summary/Abstract: Accounting is called the language of business. The purpose of this paper is to analyze the links between accounting and language, to investigate linguistic aspects of accounting and to indicate important re-search problems in this field. The research methods used include descriptive and comparative analysis, analogy and deduction. Accounting as a language is presented from four perspectives: structural, func-tional, semiotic and social.

  • Issue Year: 2013
  • Issue No: 71
  • Page Range: 177-191
  • Page Count: 14
  • Language: Polish