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Accounting as «the language of business»
https://doi.org/10.34020/2073-6495-2025-3-187-205
Abstract
The article attempts to consider accounting as a business language or, in other words, to see accounting as a linguistic image of accounting. Two key aspects of accounting, as a specific language, are analyzed – readability in accounting and the linguistic relativity hypothesis (the Sapir–Whorf hypothesis). The main directions of studying readability in accounting have been highlighted, and the application of the Sapir –Whorf Hypothesis to accounting as a business language has been confirmed. The directions of further research are highlighted, including the sociolinguistics thesis and accounting as well as bilingual thesis in accounting.
About the Authors
S. V. Kolchugin
Novosibirsk State Technical University; Siberian University of Consumer Cooperation
Russian Federation
Russian Federation
Kolchugin Sergei V., Candidate of Economic Sciences, Associate Professor, Department of Computer Science in Economics; Department of Accounting, Analysis and Auditing
Novosibirsk
S. D. Nadezhdina
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Nadezhdina Svetlana D., Doctor of Economic Sciences, Professor, Department of Information and Analytical Support and Accounting
Novosibirsk
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Review
For citations:
Kolchugin S.V., Nadezhdina S.D. Accounting as «the language of business». Vestnik NSUEM. 2025;(3):187-205. (In Russ.) https://doi.org/10.34020/2073-6495-2025-3-187-205
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