Please use this identifier to cite or link to this item:
https://doi.org/10.48548/pubdata-1437
| Resource type | Journal Article |
| Title(s) | Management control terminology: An English German dictionary |
| DOI | 10.48548/pubdata-1437 |
| Handle | 20.500.14123/1506 |
| Creator | Lueg, Rainer  0000-0002-6172-944XWobst, Janice 0000-0001-9428-8380Schuster, Mario 0009-0005-7143-6260 |
| Abstract | The paper aimed to develop a specialized English-German management control dictionary, addressing linguistic and conceptual differences in management control systems (MCS) to enhance understanding and communication in international business contexts. The research involved a systematic review of existing management control literature and dictionaries, followed by a detailed translation process. Key management control terms were identified from prominent English and German textbooks. The translations were collaboratively reviewed and refined by experts in the field to ensure accuracy and contextual relevance. The study presents a comprehensive dictionary containing 393 English-German management control terms. It revealed significant linguistic idiosyncrasies and challenges in direct translations, necessitating non-literal translations to capture the nuanced meanings accurately. The dictionary serves as a valuable resource for both academic and practical applications. It aids students in understanding case studies and management control concepts in their studies, particularly in international contexts. For practitioners, it enhances cross-country communication and the application of management control practices. The study also underscores the need for ongoing updates to the dictionary to reflect evolving management control terminology and practices. |
| Language | English |
| Keywords | Accounting Education; Management Control System; Cost Accounting; International Business |
| Year of publication in PubData | 2024 |
| Publishing type | Parallel publication |
| Publication version | Published version |
| Date issued | 2024-10-31 |
| Creation context | Research |
| Notes | This publication was funded by the German Research Foundation (DFG). |
| Published by | Medien- und Informationszentrum, Leuphana Universität Lüneburg |
| Related resources |
Information regarding first publication
| Field | Value |
|---|---|
| Resource type | Journal |
| Title of the resource type | Journal of Accounting and Taxation |
| Identifier | DOI: 10.5897/JAT2024.0620 |
| Publication year | 2024 |
| Volume | 16 |
| Issue | 4 |
| Number | 60CAEDA72571 |
| Number type | Article |
| Pages | 190 - 203 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
Lueg_Management_control_terminology_An_English_Gaerman_dictionary.pdf License: 
open-access | 319.94 kB | Adobe PDF | View/Open |
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