Management control terminology: An English-German dictionary

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Authors

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.
Original languageEnglish
Article number60CAEDA72571
JournalJournal of Accounting and Taxation
Volume16
Issue number4
Pages (from-to)190-203
Number of pages14
ISSN2141-6664
DOIs
Publication statusPublished - 01.10.2024

Bibliographical note

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

    Research areas

  • Management studies - Accounting education, management control systems, cost accounting, cross-cultural communication, linguistic challenges, international business

DOI