Basic Cost Accounting Terminology: An English-German Dictionary

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Cross-country differences in cost accounting philosophies and increasing internationalization are likely to produce linguistic barriers. Moreover, the increasing use of English as a medium of instruction in higher education programs reveals the challenges associated with different cost accounting philosophies particularly. To establish a common understanding of cost accounting terminology, we have created an English-German cost accounting dictionary. We translate all terms using well-established textbooks and the authors’ expertise. This dictionary provides a tool for students and practitioners to study relevant cost accounting terminology. Thereby, the dictionary contributes to the accounting profession and education by creating a common reference frame for communication. In contrast to previous studies, this dictionary focuses on the cost accounting subfield instead of accounting in general, allowing dictionary users to better discriminate disciplinary concepts. Our main conclusion is that the development of such a dictionary is a challenge and requires much effort. Such a dictionary is always bounded by the understanding and interpretation of its developers. Moreover, the dictionary is a snapshot of current cost accounting concepts and will change as new concepts emerge.
Original languageEnglish
JournalCorporate Ownership & Control
Issue number4
Pages (from-to)8-16
Number of pages9
Publication statusPublished - 01.08.2022

    Research areas

  • Management studies - dictionary, English, German, Cost accounting, instructor resource, teaching