Management control terminology: An English-German dictionary
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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in: Journal of Accounting and Taxation, Jahrgang 16, Nr. 4, 60CAEDA72571, 01.10.2024, S. 190-203.
Publikation: Beiträge in Zeitschriften › Zeitschriftenaufsätze › Forschung › begutachtet
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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 -