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Accounting Hist

orians Journal Accounting Hist orians Journal V olume 11 Issue 2 Fall 1984 Ar ticle 7 1984

Etymological obser

vations on some accounting terms Etymological obser vations on some accounting terms V ahe Baladouni F ollow this and additional works at: https:/ /egrove.olemiss.edu/aah_journal P art of the Accounting Commons, and the T axation Commons Recommended Citation Recommended Citation

Baladouni, V

ahe (1984) "Etymological observations on some accounting terms,"

Accounting Historians

Journal: V

ol. 11 : Iss. 2 , Article 7. A vailable at: https:/ /egrove.olemiss.edu/aah_journal/vol11/iss2/7 This Ar

ticle is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Hist

orians Journal by an authorized editor of eGrove. For more information, please contact egr ove@olemiss.edu.

The Accounting Historians Journal

Vol 11 No 2 Fai l 198
4

HISTORICA

L

NUGGET

S

Vahé

Baladouni

UNIVERSIT

Y O F NE W

ORLEAN

S

ETYMOLOGICA

L

OBSERVATION

S O N SOM E

ACCOUNTIN

G TERM S

Abstract:

Selecte

d o n th e basi s o f thei r etymologica l appea l t o th e author eightee n accountin g term s ar e trace d t o thei r earlies t ascertainabl e for m an d meanin g i n th e famil y o f language s t o whic h the y belong Suc h a n investigatio n no t only re veal s somethin g o f ou r past bu t als o help s energiz e th e conceptua l landscap e o f ou r vocabulary. a A n appea l t o etymolog y i n orde r t o determin e th e curren t mean in g o f a wor d i s n o mor e reliabl e tha n a n appea l t o spellin g i n orde r t o determin e it s presen t pronunciation Ove r time chang e o f mean in g i s likel y t o alte r th e etymologica l sens e o f a wor d thereb y ren derin g it obsolete or archaic. For example, if an "undertaker" was onc e someon e wh o undertoo k t o d o anything nowaday s h e onl y undertake s t o manag e funerals I t i s establishe d tha t wha t a wor d mean t onc e i s no t necessaril y wha t i t mean s today I n matter s o f meaning presen t usag e i s th e onl y scientificall y vali d criterion B e tha t a s i t may a knowledg e o f etymolog y ca n ofte n hel p giv e a fulle r an d cleare r understandin g o f wha t a wor d mean s now Th e etymolog y o f a wor d i s it s lif e historyóit s progressiv e developmen t i n for m an d meanin g i n th e famil y o f language s t o whic h i t belongs A s accountant s utilizin g

English

w e ar e naturall y mor e intereste d i n th e developmen t o f accountin g term s i n ou r ow n language bu t w e mus t no t forge t tha t man y o f the m ha d a lon g histor y befor equotesdbs_dbs21.pdfusesText_27

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