Business Language Research Articles

Introducing accounting small talk: on genres of accounting talk

PurposeThe purposes of this paper are to explore accounting talk events and to contribute to the literature by presenting a model of accounting talk genres.Design/methodology/approachIn the qualitative tradition, interviews were conducted with accountants in both private and public sector. The pandemic provided a natural experiment, as the implemented restrictions gave rise to a situation in which accountants had to prepare and communicate numbers while working remotely. Using sociolinguistics, the paper analyzes the interactions between accountants and other organizational members when remotely preparing and communicating reports.FindingsThis study develops a conceptual model that illustrates the significant influence of accounting small talk on the production and presentation of financial information. The analysis reveals various genres of accounting talk in the everyday practice of management accountants. In so doing, the study makes three contributions. First, it provides a conceptual model of accounting talk. Second, it highlights the role of accounting small talk in creating a less risky environment for reflection, which facilitates the exchange of thoughts and ideas. Third, it offers an explanation of why even so-called bean counters can benefit from accounting small talk. It suggests that such informal communication can not only enhance efficiency by helping to ensure accurate accounts but also improve quality by aligning the numbers with more realistic forecasts.Research limitations/implicationsWe encourage future studies of accounting discourse in settings that are more similar to everyday work environments. Additional insights could also be gained by drawing upon other methods, such as conversation analysis and ethnographic studies. This paper may help controllers to be more aware of how they use talk in addition to numbers. The knowledge provided here is also important for the education of future controllers.Originality/valueThe paper provides a conceptual model of how organizational members talk about accounting, which may enable a more detailed analysis of accounting talk. The study also highlights the importance of accounting small talk, which has been largely overlooked in accounting literature.

Establishment and activity of the State Senate of the Ukrainian State in 1918

The article examines the process of formation and operation of the State Senate of the Ukrainian State in 1918 on the basis of archival materials. It is noted that at the initial stage of its activity, the highest judicial body of the Ukrainian State was the General Court, which was established during the period of the Central Rada. Skoropadskyi questioned the expediency of establishing the General Court and subsequently passed a law establishing the State Senate as the highest court in the judicial system of the Ukrainian State. The scope of the State Senate’s competence and the procedure for proceedings were largely regulated by the legislation of the former Russian Empire. The highest judicial body consisted of senators and the President of the Senate. The State Senate was divided into administrative, civil and criminal general courts. The law established qualification requirements for candidates for the position of senator, including a law degree and at least 15 years of work experience. Senators were prohibited from holding positions in the executive branch, but in practice there were cases of combining positions. They were allowed to engage in teaching activities. All senators and presidents of general courts were appointed by order of P. Skopopadskyi on the proposal of the Minister of Justice. If a criminal case was initiated against a senator, he was temporarily suspended from performing his duties. It was found that a significant number of former judges of the General Court were appointed to the State Senate. In general, the highest judicial body is staffed by qualified professionals. The language of official business documents in the State Senate was both Russian and Ukrainian. In some cases, office work was conducted in both languages in parallel. Sometimes only Russian was used. To ensure the successful functioning of the State Senate, the staff of the chancellery was approved. All documents of the State Senate were duly registered. The structure of the offices of the general courts was determined by temporary instructions approved by the prosecutors of the respective courts. Based on the analysis of archival materials, the author establishes the number of criminal, civil and administrative cases which were submitted to the State Senate and which were resolved.

Economic Value of Endangered Languages

In a world where more than half of the 6,500 languages are under the threat of extinction, this paper challenges the conventional view that language preservation lacks concrete economic benefits. Investigating the intricate relationships between monolingualism, cultural identity, and economic dynamics, it illuminates the diverse values that languages contribute to our global heritage. From communicative and emotional to ecological and scientific perspectives, the paper unveils the interconnectedness of linguistic diversity with biodiversity, influencing conservation efforts and ecological equilibrium. Case studies illustrate the economic implications of language loss in sectors like medicine, where traditional knowledge guides pharmaceutical development. Beyond direct monetary considerations, the exploration underscores the unexpected role of language in business, influencing international trade, collaboration, and workplace dynamics. Advocating for the economic value of investing in language resources, the article urges decision-makers to recognize the economic dimensions of endangered languages. The conclusion calls for a shift in perspective, positioning languages not merely as cultural assets but as vital economic factors. It encourages the integration of language preservation into national and international policies to safeguard global linguistic diversity.

Учебник РКИ делового (профессионального) общения: принципы моделирования

In the conditions of the new government demand for training foreign specialists of various profiles in Russian higher education, the task of optimising the existing educational paradigm in the field of teaching Russian as a foreign language for special purposes is actualised, the most important link of which is the methodological goal set for the formation of the learners' (foreign or Russian universities’ students) ability to overcome the ideological threshold in professional interethnic (intercultural) communication. The analysis of research and methodological literature gives grounds to assert that Russian linguodidactics is ready to ensure the convergence of the pedagogical process, in which formal language teaching, professional training and education in line with the Russian culture and value paradigm can be presented syncretically within the framework of problem-based and / or interactive approaches in one (unified) teaching tool — a textbook / workbook / training manual / training course / educational-methodical complex. As one of the possible strategies for a comprehensive solution to the problem of compliance of educational resources with the latest social challenges, the potential of a new method of creating teaching tools — the method of casual illustrated narrative (CIN), which provides synergetic presentation of the language and culture of business (professional) communication in the framework of the scenario form and thus determines the possibility of building a model of the space-time continuum of professional communication, is substantiated. As a proof of the success and practical significance of the proposed strategy — the SIN method — we present the online course "Russian for Life and Work" developed in 2024 for migrant workers from CIS countries (SPbU, Uzbek national version), the results of the approbation of which led the Russian government to instruct a number of Russian universities to create additional national versions.

PAST, PRESENT AND FUTURE OF THE RUSSIAN DOCUMENT LANGUAGE

The article analyzes the history of the Russian document and its semantic and stylistic features. It discusses the development of its genres and the diversity of document titles from their inception in the 11th century to the present time. The specific features of each period of document development are noted — the 12th–14th centuries, the 15th–17th centuries, the Petrine era, the 18th, 19th, and 20th centuries, and the present day. The standardization of documents not only facilitated the transmission of necessary information but also helped regulate human activities over time and space. The relevance of this material lies in the fact that documents are part of the written literary language and reflect its norms, and knowledge of the history of document formation serves as a significant resource for modern updates to the terminology of document studies. According to the author, optimizing language and style can be improved through the rational use of keywords and dominants. Identifying the general and specific features of various business prose texts and clarifying the relationship between business language and literary language are seen as further tasks for the philological study of Russian documents.

Using Interdisciplinary Approach in Business English Courses for China's English Majors

ABSTRACTThis study reports an empirical case study about using interdisciplinary approach in business English courses with 41 English majors in the Chinese university context. The methodologies are two‐stage surveys, teacher reflection and participant observation. The results show that participants most preferred using specialist vocabulary and cross‐cultural business communication as learning activities in using interdisciplinary approach. The challenges and difficulties in interdisciplinary learning included lack of professional vocabulary, business or interdisciplinary knowledge, business thinking skills and inadequate language skills. A majority of the participants perceived the interdisciplinary approach as effective, as they had improvements in business language, knowledge, communication and English ability. For improving and refining the interdisciplinary approach, participants suggested more practical and detailed business knowledge, practice‐based activities, oral simulation and role‐play activities, more detailed guidance and feedback in the writing tasks, more business cases with interesting videos, increasing Chinese native language explanation and producing a business English language corpus.

Sustainable Development Goals and Blockchain: A Systematic Literature Review from a Business Studies Perspective

This study reviews the state-of-the-art relationship between sustainable development and blockchain technology, which can be intertwined concepts within business language, enterprise structures, and managing processes. It explores further comprehension of concepts such as digital technologies, blockchain technology, and the United Nations' Sustainable Development Goals. A systematic literature review using the Prisma Protocol is conducted to identify the main researched topics and the most used sustainable development goals. In addition, the main articles, authors, and journals of the research field are identified. An analysis of the results is applied to acknowledge the findings' contribution. As an outcome, the study identifies 14 main subject research areas that can serve as a framework for the future, including 49 main topics relevant to blockchain technology's relation with sustainable development goals in business studies. This systematic literature review contains an extensively researched database about the subject, and its results and findings are valuable in the scientific and professional sectors for further studies in sustainable development using blockchain technology.

Effectiveness of English language teaching methods and language learning skills among college students in public higher education institutions in Sulu

English is the most widely spoken language in the world, serving as a common medium for people from different linguistic backgrounds. It is the primary or secondary language in many countries and is often used as the international language of business, diplomacy, science, and technology. Hence, there was a need for effective teaching and instructional strategy to enhance the competence of the college students. This study investigated the effectiveness of various English language teaching methods and assessed the language learning skills of college students in public higher education institutions (HEIs) in Sulu, Philippines. Quota sampling (n=200) was carried out to sample the college students from four (4) different public HEIs in Sulu. Close-ended questionnaires were administered to determine the effectiveness of three different English language teaching methods—(i) Grammar-Translation Method, (ii) Direct Method, and (iii) Audio-Lingual Method. This study also analyzed the level of English language learning competence of college students based on their (i) listening skills, (ii) speaking skills, (iii) reading skills, and (iv) writing skills. Key findings indicated that different teaching methods, namely the Grammar-Translation Method, the Direct Method, and the Audio-Lingual Method, each offered distinct advantages for language learning. In assessing the language learning skills of the students, the study found high competence across all four key areas: listening, speaking, reading, and writing. Inferential analysis indicated that the effectiveness of English language teaching methods can be correlated to the language competence of college students. Further studies shall be done to determine whether the teaching methods could directly influence the language skills of students.

Eager about beavers? Understanding opposition to species reintroduction, and its implications for conservation

Abstract The range of keystone species is increasing in some parts of the world, particularly Europe, through a combination of natural recolonization, government‐sanctioned and covert reintroductions. Reintroductions are an important conservation tool, particularly in the increasingly popular approach of rewilding. There is relatively little understanding of the politics, broadly conceived, of species reintroduction, particularly around how people who live alongside these newly introduced species might react, and what underpins this reaction, and how the method of reintroduction affects reactions. Here, we explore these issues through a case of beavers in central Scotland, which were covertly reintroduced. We explore opposition to reintroduction as manifest in beaver killing and dam destruction by land managers, quantifying these using the sensitive ‘bean count’ method. We also explore what underpins land managers' reactions, particularly their views and values around land and land management. We found considerable resistance. We found that beaver killing and dam destruction were widespread, both before and after beavers became a protected species. Nevertheless, beaver populations and ranges in Scotland continue to grow. We found attitudes were grounded in a strong set of relational values around land custodianship. We find a range of views towards beavers, including widespread opposition, particularly regarding the covert nature of beaver introduction, the challenge beavers and beaver protection provide to ideas of proper land management and custodianship, and a lack of trust in formal methods of beaver governance. We argue that species reintroductions policies and research should give careful consideration to potential opposition, its material impacts on reintroduction projects and how it is grounded in wider environmental values and politics. Read the free Plain Language Summary for this article on the Journal blog.

Attitudes towards dictionary use: A case study of university students studying languages for business

AbstractDue to the spread of the communicative language teaching method language learners were often encouraged not to use a dictionary but rather infer the meaning of a word or phrase from its context. Proper dictionary use, however, is now seen as an important element of autonomous and life-long language learning. The present research used the quantitative research paradigm and a self-prepared questionnaire (n = 925) to investigate attitudes towards dictionary use in the case of university students studying languages for business. The study investigated participants' willingness to use and pay for dictionaries and their willingness to read usage guides in dictionaries. Our results show that participants typically use a dictionary if they do not know the meaning of a word or phrase, but are reluctant to buy a dictionary and are likewise unwilling to read the information guides in dictionaries. Our results also reveal that willingness to pay for dictionaries is positively influenced by willingness to use dictionaries, willingness to read usage guides in dictionaries and language learners' age.

Variability in the pod and bean characteristics and their relationship with leaf nutrient content in cocoa (Theobroma cacao L.)

Theobroma cacao L., cocoa, produces fruits throughout the year with one or two peaks. The relationship between pod or bean characteristics and leaf nutrient status in cocoa genotypes grown in the humid tropics of India is not well documented. Our investigation found notable differences amongst twenty genotypes of cocoa for pod weight, husk weight, bean count, fresh bean weight pod, single dry bean weight, nib recovery, and shell percentage. Single dry bean weight is an important parameter of the cocoa beans for the industry, and it was significantly associated with the husk weight, pod weight, and nib recovery. The weight of the dry bean was found to be higher in pods with higher pod weight and husk weight. However, it decreased significantly with increased bean count per pod. Higher nib recovery is another important industry trait and was closely associated with single dry bean weight. Pearson’s correlation coefficients indicated pod and bean characteristics in different genotypes had no significant association with leaf nutrient status. Even, the nutrient ratios had no tangible influence on the pod/bean traits, except for K/P and Ca/B, which had significant associations with the husk weight and pod count per tree, respectively.

The Application of Blockchain in the Accounting Industry

Blockchain technology is one of the new information technologies, because of its consensus mechanism, distributed mechanism, smart contract and other technical characteristics, as well as non-forgery, open and transparent, traceability, whole-process traces, collective maintenance and other characteristics, has been widely concerned by various industries. Accounting is the language of business and a management information system that provides financial and accounting information. In today’s highly developed market economy, accounting plays an indispensable and important role. The in-depth application of blockchain technology in the accounting industry can promote the development of the accounting industry, but also can promote the integration of blockchain technology into the overall social and economic environment. This paper studies the application of blockchain technology in the accounting industry. “Luckin coffee financial fraud” events as examples, by analyzing the Luckin coffee event accounting problems, put forward the problems existing in the traditional way of accounting, and block chain technology used in comparing the advantage of the accounting profession, points out that block chain technology can solve the problem of some of the existing accounting, to perfect the accounting and internal control to provide a better strategy and scheme. At the same time, this paper also analyzes the risks existing in the application of blockchain technology in the accounting industry, and briefly puts forward several countermeasures. Finally, the development of block chain technology into the accounting industry is prospected. Blockchain technology not only promotes the development of traditional financial accounting, but also promotes the development of management accounting, and promotes the overall reform of the accounting industry.

A study of the impact of cloud based accounting on maintenance of Accounting Records in the Business

Accounting is the language of business, serving every trade since its inception. The emergence of accounting software using cloud technology has improved and significantly changed accounting practices, one of the tremendous IT innovations of the last decade. Today the business world is changing and becoming more competitive and sophisticated due to the advancement of cloud based technologies. Like other areas of business, accounting has also adopted cloud computing solutions to provide relevant and specific information as well as a real-time overview of the business for all stakeholders. Although cloud-based accounting is becoming more and more common, many business owners and professionals are not entirely sure what it is, what its benefits are, or how it will shape the future of accounting. This paper has been prepared in an attempt to include a theoretical overview of cloud based accounting with its concept, benefits, comparison with traditional accounting and some other important aspects that will shape the accounting profession in the coming years. In this paper primary data has been collected and analyzed to obtain information about the use and benefits of cloud based accounting software.

ChatGPT from the students' point of view – Lessons from a pilot study using ChatGPT in business higher education

AbstractIn a recent pilot study, we examined the potential benefits and opportunities that ChatGPT can bring to higher education, particularly from the perspective of business students and educators. The study included 41 participants and aimed to explore their opinions on using ChatGPT in business language classes. Twelve students did not use ChatGPT during the course (control group), while 29 students used it actively (experimental group). Examining their experiences and comparing the two groups, it is evident that students see the benefits and disadvantages of ChatGPT and use it for tasks they find helpful. However, the practice and hands-on experience helped the experimental group members gain much more diverse and nuanced opinions about ChatGPT. These results underline that universities and their boards must embrace the technology and find reasonable areas to use ChatGPT. These may not only be connected to assignment forms and plagiarism, but can embrace more general topics, like equal eligibility to these new technologies or strengthening the students' social and emotional intelligence and skills to help their future lives.

The Impact of English Language Proficiency on Business

English is important in the era of globalization. It is the most widely used global language and is the main language for international business. To succeed in today's global market, it's crucial to master English and other languages. High English proficiency helps individuals communicate effectively in SAARC, BIMSTEC, and EU member states. In business, English is a universal language that promotes effective communication and collaboration among diverse stakeholders. Effective communication is extremely important in business operations. Without seamless collaboration among producers, distributors, and consumers, entrepreneurial efficacy declines. Learning English allows us to confidently communicate with people from different countries and build meaningful relationships.

Теоретические предпосылки изучения ФЕ-терминов и их вариантов в английском языке делового общения

This article studies theoretical material in the field of phraseology and terminology of business English, placing special emphasis on the variability of phraseological units and terms. The paper presents an analytical review of recent and relevant dissertations, monographs and research articles on business phraseology and terminology as well as variability thereof. The lexical composition of business language and the role of phraseological units in it are examined. The review lists a number of articles explaining the trend towards phraseologization of numerous terms used in business communication. Further, the paper studies current views on the structure of the meaning of the term and examines three main approaches to the definition of the term. Special attention is paid to the motivation of terms and lack of motivation of phraseological terms. The process of terms becoming phraseological units and vice versa is investigated, as well as the transfer of existing phraseological terms into a new phraseological-semantic field; terms describing these processes are considered. Further, the review mentions academic works looking into ways of enriching the terminology of modern business English with new phraseological terms, which include metaphorical and metonymic interpretations of the prototype. In addition, studies into phraseological variation are presented, analysing the concept of phraseological variant and its typological classifications; works on terminological variation are listed. The phenomenon of variation is considered in terms of both expression and content. The review of existing scholarly works confirms the need for further careful research into phraseological terms and their variants.

Kulinaryzmy i kulinaria w języku biznesowym w glottodydaktyce italianistycznej na podstawie podręczników „L’italiano in azienda” (2002) i „Un vero affare!” (2015)

The article is devoted to analyzing the cultural context typical for food and its associated etiquetteand rituals from 2 coursebooks on the Italian Business language, and aims at a) investigating to what extent coursebooks in Business Italian include both theoretical and practical content information on the Italian dining culture; b) reconstructing guidelines on etiquette for dining and socializing in professional settings in companies and with regard to the role of language in culture (Hall, 1976, Bańczerowski, et al., 1982). These objectives were fulfilled by performing a semantic analysis of the lexical content of 2 coursebooks by Giovanna Pelizza and Marco Mezzadri (2002 and 2015). For this purpose, a lexical corpus was formed by extracting single-word culinary-related lexical items from the coursebooks. The remaining sources related to food in business culture (Meyer, 2023) was used as a point of reference for validation of the small corpus.

The Influence of SAK EMKM Socialization, Accounting Understanding and Education Level on the Implementation of SAK EMKM (In MSMEs in Cinambo District, Bandung City)

Definitely there are several roles played by MSMEs in driving economic growth and development throughout the country. With this being the case, financial reporting and funding challenges often plague these firms. These challenges must be resolved to achieve anything. Financial Accounting standars for micro, smalls and mediums-sized entities primary aim is to make accrual-based financial statements simpler and improve bank borrowing. Despite its benefits, Financial Accounting standars for micro, smalls and mediums-sized entities has not been implemented often, especially in Cinambo District, Bandung City. The inadequate training on how to deal with people, failure to understand business language and general lack of knowledge by small scale business operators are some of the reasons why this is happening. Several studies have found that accounting literacy is a significant determinant for the adoption of Financial Accounting standars for micro, smalls and mediums-sized entities. Objectives are set using research methods to address problems. This study uses quantitative research methodologies: descriptive and verification techniques in analyzing factors affecting the application of Simplified Financial Accounting Standards for Micro, Small, and Medium Entities (Financial Accounting standars for micro, smalls and mediums-sized entities) in Cinambo District, Bandung City, Indonesia. The appraisal of regression analysis involves an assessment of dependability, typicality, hetroscedasticity, the F test and finally the t-test. As shown by two Cronbach’s alpha coefficients of 0.740 and 0.901, a reliability assessment demonstrates that there is satisfactory internal consistency for this measurement instrument. The test for normality indicates that it does exist. Heteroscedasticity shows no trend in the distribution of data sets. The high F value (14.811) and low significance (0.000) of the F test show that the regression model is significant. The t test shows that the variables "Socialisation of Financial Accounting standars for micro, smalls and mediums-sized entities" and "Accounting Understanding" are considerably affecting the variable "Application of Financial Accounting standars for micro, smalls and mediums-sized entities," whereas the variable "Education Level" has a less strong one.

The paradox of coaching in a non-native language

PurposeLanguage plays a complex role in coaching, facilitating communication, comprehension and meaning construction. Yet, the implications of coaching in a non-native language are uncertain and under-researched. This study explores the role of non-native language (NNL) in dyadic workplace coaching practice. Specifically, it explores how working in a NNL influences the coaching experience from the coach’s perspective.Design/methodology/approachA qualitative approach was chosen to explore the way coaches view coaching in a NNL. Twenty-three semi-structured interviews were conducted with coaches experienced in coaching in NNL. Reflexive thematic analysis (RTA) was applied for data analysis.FindingsNNL coaching presents a paradoxical mix of negative and positive tensions for the coach and coachee in communication, relationship and insight. NNL coaching is nuanced and may be accommodated using coaching competencies to mitigate the potential for misunderstanding and relationship rupture. It offers alternative perspectives to existing worldviews, eliciting deeper insights. Coaches’ confidence in coaching in a NNL varies from a challenging struggle that perceptually hinders performance, through ambivalence, to a sense of greater resourcefulness.Originality/valueThe study contributes to the stream of literature on language in international business, sociolinguistic research and how meaning is constructed in a coaching process. First, the work develops a distinction between coaching in a native language (NL) and a NNL. Second, study results indicate that the context of NNL creates challenges as well as opportunities in a dyadic coaching process, particularly regarding aspects of the coach–coachee relationship and insight elicitation via alternative perspectives. Moreover, several practical implications of the study for the coaching practice are discussed.

Overview Study on Using Gamification in Education for Personality Development

Gamification in the educational process has attracted the attention of educators and policymakers over the past three decades because it can increase student motivation and engagement in various academic tasks. Intrinsic and extrinsic motivations have a special effect on the cognitive abilities of students in learning outcomes and improve overall academic performance. Motivation, which is an important means of achieving learning goals, motivates students according to their interests. Since students have different perceptions of information, they can choose their activities based on their learning preferences. This article provides an overview study on using gamification in education for personality development. According to the research topic, ten gamified learning cases are analysed and the relevance of digital gamification in education is identified. This study focuses on gamification's influence on personal development through learning, gamification in learning and business, the role of gamification in education and the role of the English language in business by implementing gamification. As a result, the authors highlight the role of English in business and the use of gamification in language teaching as a foreign language. In addition, the authors identify research gaps and suggest potential future research directions in this area.