Accounting as a language: semantics, syntax and pragmatics

Maria Olegivna Kozlova


With the application of multi-disciplinary approach (accounting, linguistics, pragmalinguistics, logics, philosophy) the accounting semantics, accounting syntax and accounting pragmatics have been considered. The problem of ignoring by domestic scientists the necessity of the theoretical grounding of validity and predictive consequences of accounting recognition as a language has been brougnt up. Theoretical issues of accounting semiotics (i.e. semantics, syntax and pragmatics) as a language remain not discussed by accounting scientists as the ones being just indirectly related to the practice of accounting reflection of the business facts, at the same time the linguists are exploring only “external” language issues related to accountants’ statements in practice, or by carrying oyr the analysis of written texts (mostly scientific ones). The conclusions prove the validity of the accounting recognition as the formal artificial normative language, since it meets all the recognition criteria. Accounting as a language is a system of signs possessing certain meaning and being used for storage, transformation and transmission of accounting information to the users. Relevance of accounting information is positioned as a semantic description of accounting as a language, the necessity of using the concept of pertinence of accounting information as the issue of pragmatics has been grounded. The usefulness of accounting information is considered as an integral component of the pragmatic slice of accounting. Retrospective consideration of the priority of certain linguistic aspects of accounting as the language under different economic conditions has allowed making the conclusion on groundless exaggeration of the syntactic component and ignoring the semantic and pragmatic ones. Under modern conditions the priority should be given to the pragmatic component, followed by semantic and syntactic ones.


accounting, language, formal language, multidisciplinary approach, semiotics, semantics, pragmatics, syntax

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Science Works Journal "Ekonomichnyy analiz"

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