AbstractsEducation Research & Administration

The problem of taxonomy and conceptual equivalents in terminology: with special focus on Australian accounting terms

by Emile Chidiac

Institution: University of Western Sydney
Department: Faculty of Education
Year: 1994
Keywords: cross-referenced; Arabic; accounting
Record ID: 1032779
Full text PDF: http://handle.uws.edu.au:8081/1959.7/578


This thesis discusses the problem of accounting terminology in the Australian context and investigates the difficulties of lexicography and translation of accounting terms and the disadvantages created by lack of standardised terminology in the Arab World. It has been discovered that accounting terms have various equivalents in ordinary and specialised dictionaries. The translation of terms is so problematical that it is difficult to distinguish between one term and the next. Although the definitions given to some terms may vary from one dictionary to the other, the Arabic equivalents adopted confuse the user as to the real meaning and usage of such terms. Confusion is deepened when terms of different accounting and commercial nature are being used as if they were synonyms, judging by the Arabic equivalents given to them. Furthermore, there are accounting terms referring to taxation which are unique to Australia and require explanation and translation. Having evaluated the dictionaries and assessed the equivalents given to certain terms, I discovered the need for a new method in lexicography. The introduction of this new method is to make easier the user's task of looking up an entry in the dictionary or trying to identify it. The results achieved in this research should be beneficial to users of general and accounting dictionaries. They are concerned with the collection, description, processing and presentation of terms specific to a single subject area - accounting with reference to taxation. The introduction of an improved method in lexicography, the manner of identifying the terms, the listing of entries and the steps followed in checking equivalents are major achievements of this research. The conclusions reveal to the users the disadvantages of existing arrangements and the way the entries use listed and lack of proper equivalents. This research has led to the formulation of accounting and taxation terms that are unique to Australia and have no equivalents in the Arab World. Such inclusion of new terms would enable the Arabic speaking people to understand the accounting system and the taxation structure in Australia. Such an introduction of terms is made easy by implementing the new method with terms numbered, defined, translated, identified and cross-referenced University of Western Sydney