Linguistic Relativism in Accounting

Abstract

The idea that accounting may be viewed as a language has generated various empirical attempts to evaluate the connotative and denotative meanings of accounting constructs. Because it may be viewed as a language, accounting has been researched using the theories and the methods used in the study of language, namely the "Sapir-Whorf" hypothesis of linguistic relativism, sociolinguistics, and bilingualism. The objective of this paper is to elaborate on the attempts in the accounting research literature to view accounting as a language and use the theories and methods prevalent in the study of language. The linguistic characteristics of accounting dictate the decision-making processes in accounting in general and in management accounting in particular.