Norsk bedriftsøkonomisk terminologi – nødvendig eller unødvendig?

Abstract

In this article some views regarding the use of Norwegian or foreign (English language) accounting concepts and terms are presented. The conclusion states that we should continue to use our native Norwegian language when discussing accounting issues. The motivation for this conclusion is the fact that our understanding of accounting issues will increase if we use our own language and not a foreign language which we master only to a varying degree. Furthermore, the fact that foreign language concepts and terms have been developed in another cultural context with another legal tradition than the Norwegian one, complicates the use of foreign accounting concepts and terms in Norway.