TY - JOUR

T1 - Basic financial accounting terminology

T2 - An English-German dictionary

AU - Lueg, Rainer

AU - Wobst, Janice

PY - 2021/6/1

Y1 - 2021/6/1

N2 - The increasing use of English as a lingua franca in higher education imposes unprecedented challenges on students and instructors. To overcome linguistic barriers, we provide a specialized, English-German financial accounting dictionary. We translate relevant financial accounting terms using the authors’ expertise. Our main finding is that the development of such a dictionary is a challenging task that requires continuous adjustments as new concepts arise. This dictionary contributes to the overall accounting education and profession by assisting students and practitioners to establish a common understanding of relevant accounting terminology.

AB - The increasing use of English as a lingua franca in higher education imposes unprecedented challenges on students and instructors. To overcome linguistic barriers, we provide a specialized, English-German financial accounting dictionary. We translate relevant financial accounting terms using the authors’ expertise. Our main finding is that the development of such a dictionary is a challenging task that requires continuous adjustments as new concepts arise. This dictionary contributes to the overall accounting education and profession by assisting students and practitioners to establish a common understanding of relevant accounting terminology.

KW - Management studies

KW - dictionary

KW - financial accounting

KW - higher education

KW - teaching resource

UR - https://www.mendeley.com/catalogue/3410df61-ccfd-31f5-8213-989be5e2f70d/

U2 - 10.18374/IJBR-21-1.8

DO - 10.18374/IJBR-21-1.8

M3 - Journal articles

VL - 21

SP - 89

EP - 99

JO - International Journal of Business Research

JF - International Journal of Business Research

SN - 1555-1296

IS - 1

M1 - 21

ER -