Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’)
Identification of the heritage of Latvian terminology and past processes. Detailed research is important for documenting the history of language development and standardization and successful terminological work today. This article examines the relationship between two important accounting concepts...
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| Format: | Article |
| Language: | English |
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Yerevan State University
2025-06-01
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| Series: | Translation Studies: Theory and Practice |
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| Online Access: | https://journals.ysu.am/index.php/transl-stud/article/view/13065 |
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| author | Juris Baldunčiks Silga Svike |
| author_facet | Juris Baldunčiks Silga Svike |
| author_sort | Juris Baldunčiks |
| collection | DOAJ |
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Identification of the heritage of Latvian terminology and past processes. Detailed research is important for documenting the history of language development and standardization and successful terminological work today. This article examines the relationship between two important accounting concepts and concept designations in Latvian – grāmatvedība (‘accounting’) and grāmatvedis (‘accountant’), which are characterized by attempts to Latvianize and the obvious influence of contact languages. The influence of the Latvian contact languages, German and Russian, also plays a role in the variation and change of terms. The study uses about 75 excerpts (microtexts) from 18th- to 20th-century Latvian written sources (dictionaries, books, and periodicals) collected by Juris Baldunčiks (1950–2022). The onomasiological approach was used to analyze the material. The material under study shows that by 1918, a considerable range of economic and financial terms had already been established in the Latvian language. Still, the most significant changes occurred in the 1870s.
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| format | Article |
| id | doaj-art-c6bb14aa0aa947f5a06d499eea247542 |
| institution | OA Journals |
| issn | 2738-2699 2738-2826 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | Yerevan State University |
| record_format | Article |
| series | Translation Studies: Theory and Practice |
| spelling | doaj-art-c6bb14aa0aa947f5a06d499eea2475422025-08-20T02:37:36ZengYerevan State UniversityTranslation Studies: Theory and Practice2738-26992738-28262025-06-0151(9)10.46991/TSTP/2025.5.1.058Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’)Juris Baldunčiks0https://orcid.org/0000-0002-0482-0159Silga Svike1https://orcid.org/0000-0001-8374-3237Ventspils University of Applied SciencesVentspils University of Applied Sciences Identification of the heritage of Latvian terminology and past processes. Detailed research is important for documenting the history of language development and standardization and successful terminological work today. This article examines the relationship between two important accounting concepts and concept designations in Latvian – grāmatvedība (‘accounting’) and grāmatvedis (‘accountant’), which are characterized by attempts to Latvianize and the obvious influence of contact languages. The influence of the Latvian contact languages, German and Russian, also plays a role in the variation and change of terms. The study uses about 75 excerpts (microtexts) from 18th- to 20th-century Latvian written sources (dictionaries, books, and periodicals) collected by Juris Baldunčiks (1950–2022). The onomasiological approach was used to analyze the material. The material under study shows that by 1918, a considerable range of economic and financial terms had already been established in the Latvian language. Still, the most significant changes occurred in the 1870s. https://journals.ysu.am/index.php/transl-stud/article/view/13065Latvian terminologyterminology historyterminology, terminology history, onomasiological approachlinguistic borrowinglanguage contact |
| spellingShingle | Juris Baldunčiks Silga Svike Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’) Translation Studies: Theory and Practice Latvian terminology terminology history terminology, terminology history, onomasiological approach linguistic borrowing language contact |
| title | Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’) |
| title_full | Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’) |
| title_fullStr | Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’) |
| title_full_unstemmed | Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’) |
| title_short | Historical Development of Concepts and Their Designations: The Latvian Terms Grāmatvedība (‘Accounting’) and Grāmatvedis (‘Accountant’) |
| title_sort | historical development of concepts and their designations the latvian terms gramatvediba accounting and gramatvedis accountant |
| topic | Latvian terminology terminology history terminology, terminology history, onomasiological approach linguistic borrowing language contact |
| url | https://journals.ysu.am/index.php/transl-stud/article/view/13065 |
| work_keys_str_mv | AT jurisbaldunciks historicaldevelopmentofconceptsandtheirdesignationsthelatviantermsgramatvedibaaccountingandgramatvedisaccountant AT silgasvike historicaldevelopmentofconceptsandtheirdesignationsthelatviantermsgramatvedibaaccountingandgramatvedisaccountant |