TY - JOUR

T1 - Management control terminology: An English-German dictionary

AU - Lueg, Rainer

AU - Wobst, Janice

AU - Schuster, Mario

N1 - Copyright © 2024 Author(s) retain the copyright of this article.

PY - 2024/10/1

Y1 - 2024/10/1

N2 - The paper aimed to develop a specialized English-German management control dictionary, addressing linguistic and conceptual differences in management control systems (MCS) to enhance understanding and communication in international business contexts. The research involved a systematic review of existing management control literature and dictionaries, followed by a detailed translation process. Key management control terms were identified from prominent English and German textbooks. The translations were collaboratively reviewed and refined by experts in the field to ensure accuracy and contextual relevance. The study presents a comprehensive dictionary containing 393 English-German management control terms. It revealed significant linguistic idiosyncrasies and challenges in direct translations, necessitating non-literal translations to capture the nuanced meanings accurately. The dictionary serves as a valuable resource for both academic and practical applications. It aids students in understanding case studies and management control concepts in their studies, particularly in international contexts. For practitioners, it enhances cross-country communication and the application of management control practices. The study also underscores the need for ongoing updates to the dictionary to reflect evolving management control terminology and practices.

AB - The paper aimed to develop a specialized English-German management control dictionary, addressing linguistic and conceptual differences in management control systems (MCS) to enhance understanding and communication in international business contexts. The research involved a systematic review of existing management control literature and dictionaries, followed by a detailed translation process. Key management control terms were identified from prominent English and German textbooks. The translations were collaboratively reviewed and refined by experts in the field to ensure accuracy and contextual relevance. The study presents a comprehensive dictionary containing 393 English-German management control terms. It revealed significant linguistic idiosyncrasies and challenges in direct translations, necessitating non-literal translations to capture the nuanced meanings accurately. The dictionary serves as a valuable resource for both academic and practical applications. It aids students in understanding case studies and management control concepts in their studies, particularly in international contexts. For practitioners, it enhances cross-country communication and the application of management control practices. The study also underscores the need for ongoing updates to the dictionary to reflect evolving management control terminology and practices.

KW - Management studies

KW - Accounting education

KW - management control systems

KW - cost accounting

KW - cross-cultural communication

KW - linguistic challenges

KW - international business

UR - https://academicjournals.org/journal/JAT/article-full-text-pdf/60CAEDA72571.pdf

U2 - 10.5897/JAT2024.0620

DO - 10.5897/JAT2024.0620

M3 - Journal articles

VL - 16

SP - 190

EP - 203

JO - Journal of Accounting and Taxation

JF - Journal of Accounting and Taxation

SN - 2141-6664

IS - 4

M1 - 60CAEDA72571

ER -