Record Details

CONFUSION OF ACCOUNTING TERMINOLOGY IN LITHUANIA

European Journal of Business and Economics

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Field Value
 
Title CONFUSION OF ACCOUNTING TERMINOLOGY IN LITHUANIA
 
Creator Černius, Gintaras
 
Subject Accounting, Terminology, Problems in Literature
M41, K34
 
Description This article presents an analysis of issues relevant to the science of finances and the practical side of this field related to financial terms. The article is written with the purpose of helping solve terminology problems of accounting which is viewed as a scientific and practical activity field. The goals of this article are to reveal the current problems of financial terminology in the field of accounting, analyze the reasons of their occurrence, determine the possible and existing negative consequences of the use of incorrect terms in the scientific and practical fields and foresee possible solutions of such problems while aiming to negate or at least reduce its impact. The relevance of the article is that the problem of accounting terms that has been discussed only sporadically is now analyzed entirely starting from its rise and development and encompassing modern times. One of the more significant results of this article is evident proof that the use of incorrect terms has negative impact upon the results provided in financial reports. Also, based on the article, certain conclusions were formed which foresee possible solutions to the analyzed terminology problems occurring in scientific literature and practice.
 
Publisher CBU, o.p.s.
 
Contributor —
 
Date 2011-10-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
Inquiry
 
Format application/pdf
 
Identifier https://ojs.journals.cz/index.php/EJBE/article/view/110
10.12955/ejbe.v3i0.110
 
Source European Journal of Business and Economics; Vol 3 (2011)
1804-9699
10.12955/ejbe.v3i0
 
Language eng
 
Relation https://ojs.journals.cz/index.php/EJBE/article/view/110/115
 
Rights Copyright (c) 2011 Gintaras Černius
https://creativecommons.org/licenses/by/3.0/