English and other languages of account

Aspects of language use in the field of accounting are addressed, emphasizing the situation in the European Economic Area. The typical language of accounting in multilingual countries is discussed, noting that sociopolitical dominance is usually a stronger predictor than statistical dominance or official status, & evidence is presented that suggests that all languages are inherently equally suitable for accounting purposes, though the creation & implementation of standardized terminology may be deemed inefficient. Subsequently, language regulation & standardization are addressed, & psychosociological aspects of language use are described & related to accusations of linguistic imperialism. Regarding the situation in Europe, the dominance of US English, to the detriment of British English & French, among multinational enterprises is noted & partly attributed to the availability of internationally recognized professional qualifications (ie, Association of Chartered Certified Accountants [ACCA] & Chartered Institute of Management Accountants [CIMA]) & accounting literature. However, the absence of an international standard accounting English is regretted. Practical aspects of using certain accounting languages (eg, agreement with financial statements & international comprehensibility) are also discussed. 3 Tables, 51 References. S. Paul