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European languages of account

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  • R. H. Parker

Abstract

Choice of 'language of account' is not a trivial decision for many European companies. This exploratory paper examines this choice, distinguishing between official, statistically dominant and socio-politically dominant languages; dominant and minority languages; and local and foreign languages. The paper concludes with a discussion of the dominant foreign language of account in the early twenty-first century (English) in its British, American and (possibly) 'international' varieties; with the ways in which accounting English is disseminated; and resistance to its use in some countries.

Suggested Citation

  • R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
    • Handle: RePEc:taf:euract:v:10:y:2001:i:1:p:133-147
    DOI: 10.1080/09638180122495
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    References listed on IDEAS

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    1. Nerys Fuller-Love, 1998. "Accounting in a European minority language: accounting in Welsh," European Accounting Review, Taylor & Francis Journals, vol. 7(2), pages 257-274.
    2. Christopher W. Nobes (ed.), 1996. "International Accounting," Books, Edward Elgar Publishing, number 1102.
    3. Christian Hoarau, 1995. "International accounting harmonization," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 217-233.
    4. R. J. Briston & M. J. M. Kedslie, 1997. "The internationalization of British professional accounting: the role of the examination exporting bodies," Accounting History Review, Taylor & Francis Journals, vol. 7(2), pages 175-194.
    5. J. Richard, 1995. "The evolution of the Romanian and Russian accounting charts after the collapse of the communist system," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 305-322.
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    Cited by:

    1. Anne Loft & Ann Jorissen & Peter Walton, 2002. "From newsletter to academic journal: creating the European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 43-75.
    2. Laaksonen, Jenni, 2022. "Translation, hegemony and accounting: A critical research framework with an illustration from the IFRS context," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).
    3. Roberto Di Pietra & Rachele Baldi, 2014. "Importing and "refracting" accounting: traces in over a century of a long-lived italian accounting journal," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 79-106.
    4. Salvador Carmona, 2002. "History matters: lessons from twenty-five years of the European Accounting Association," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 9-32.

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