| Titlu: | Le roumain des comptables entre influence traditionnelle française et pressions anglophones actuelles |
| Autori: | Costel Istrate, Sorina Chiper |
| Publicația: | Analele Universității „Alexandru Ioan Cuza” din Iași. Secțiunea IIIe. Lingvistică, LVI, Secțiunea Masă rotundă: L’emprunt à l’anglais en roumain et français: nécessité et/ou mode?, p. 109-125 |
| p-ISSN: | 1221-8448 |
| Editura: | Editura Universităţii „Alexandru Ioan Cuza” |
| Locul: | Iași |
| Anul: | 2010 |
| Rezumat: | The language of Romanian accountants is much indebted to French. But whereas the first accounting book written in Romanian (by Emanoil Ion Nekifor, in Braşov in 1837) – was a translation from German, subsequently, the French sources of inspiration became predominant in accounting regulations (and commercial regulations in general), as well as in the books published in Romania. This influence gained more impetus during the 1990s, when Romania was seeking a new Western model to bridge its perceived institutional and cognitive gaps which were the consequence of long Communist years. France stood there, all ready to offer its experience. Thus, the new Romanian accounting terms are translations/ adaptations of French words. The common origin of the two languages has facilitated the linguistic transfer of French terms into Romanian. This tendency lasted until towards the year 2000, when accounting standards of Anglo-Saxon origins were imposed at international level and Romania had to comply with them. But the process of subscribing to them and implementing them has not been easy: adaptations from English are much more demanding than adaptations from French and this has significant consequences on the quality of more or less official accounting texts. |
| Limba: | franceză |
| Linkuri: |  pdf |
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