Please use this identifier to cite or link to this item: https://doi.org/10.48548/pubdata-1437
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FieldValue
Resource typeJournal Article
Title(s)Management control terminology: An English German dictionary
DOI10.48548/pubdata-1437
Handle20.500.14123/1506
CreatorLueg, Rainer  0000-0002-6172-944X
Wobst, Janice  0000-0001-9428-8380
Schuster, Mario  0009-0005-7143-6260
AbstractThe 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.
LanguageEnglish
KeywordsAccounting Education; Management Control System; Cost Accounting; International Business
Year of publication in PubData2024
Publishing typeParallel publication
Publication versionPublished version
Date issued2024-10-31
Creation contextResearch
Faculty / departmentFakultät Management und Technologie
NotesThis publication was funded by the German Research Foundation (DFG).
Date of Availability2024-11-08T15:18:10Z
Archiving Facility Medien- und Informationszentrum (Leuphana Universität Lüneburg  02w2y2t16)
Published byMedien- und Informationszentrum, Leuphana Universität Lüneburg
  Information regarding first publication
FieldValue
Resource typeJournal
Title of the resource typeJournal of Accounting and Taxation
IdentifierDOI: 10.5897/JAT2024.0620
Publication year2024
Volume16
Issue4
Number60CAEDA72571
Number typeArticle
Pages190 - 203
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