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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Main Authors: Juris Baldunčiks, Silga Svike
Format: Article
Language:English
Published: Yerevan State University 2025-06-01
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
description 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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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
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