Researching the Impact of Historical Changes on Accounting Terminology

Nedyalkova Plamena ()
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Nedyalkova Plamena: University of Economics – Varna, Bulgaria St. Petersburg University, Russia

Proceedings of the International Conference on Business Excellence, 2025, vol. 19, issue 1, 355-366

Abstract: Today, a large part of scientific research is aimed at studying the application of regulatory acts and the impact of their changes on reporting entities and the presentation of information in financial statements. Very few studies are aimed at studying the impact of historical changes on accounting concepts and terminology. For this reason, the purpose of this article is to present the main world-historical changes that have affected and have had an impact on the change in accounting concepts and terminology. The empirical part will present and demonstrate how these changes have affected the relevant business units called enterprises. The methodology of this study is systematized consistently, revealing both theoretical and practical aspects. The inductive, deductive approach, analysis, and synthesis of data are applied to most accurately establish the regularity of changes in historical facts and events on accounting terminology and present this impact on business units (enterprises). The research will be conducted using corpus linguistic analysis, through which we will study accounting terminology (i.e. accounting language). We will apply this analysis through multiple real parameters and texts collected from both global databases, such as Scopus and WoS, and from audit reports from practice, as well as taking into account the regulatory framework, i.e. international accounting standards. Due to the limitations of the article, the study cannot be very comprehensive and in-depth. The limited scope of the study is a prerequisite for studying 14 accounting terms. Here we are talking about accounting terms, not words. The application of these terms is in the period from 2012 to 2024. We cannot cover and study the previous historical periods, since a large part of the books and sources have not yet been digitized and there is no way to cover these periods.

Keywords: accounting; history; development; terminology (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:poicbe:v:19:y:2025:i:1:p:355-366:n:1003

DOI: 10.2478/picbe-2025-0030

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