ETYMOLOGICAL OBSERVATIONS ON SOME ACCOUNTING TERMS

Authors
Baladouni, Vahé
Citation
Baladouni, Vahé, ETYMOLOGICAL OBSERVATIONS ON SOME ACCOUNTING TERMS, Accounting historians journal , 11(2), 1984, pp. 101-109
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
11
Issue
2
Year of publication
1984
Pages
101 - 109
Database
ACNP
SICI code
Abstract
Selected on the basis of their etymological appeal to the author, eighteen accounting terms are traced to their earliest ascertainable form and meaning in the family of languages to which they belong. Such an investigation not only reveals something of our past, but also helps energize the conceptual landscape of our vocabulary.