European languages of account

R. H. Parker

European Accounting Review, 2001, vol. 10, issue 1, 133-147

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.

Date: 2001
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DOI: 10.1080/09638180122495

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