International accounting terms change as the world change.

What is it about?

Creation of accounting terminology occurs on national and international levels. English is the lingua franca of accounting, which influences terminologies in other languages, usually through the work of translators, e.g. the translation of existing international accounting standards. This manifests itself in two ways: the translation of English multiword accounting terms into Spanish; and the presence of novel metaphors in Spanish accounting.

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Why is it important?

This paper shows that electronic dictionaries can meet the needs of users even in dynamic environments with the proper lexicographic basis. The profiling of users and identification of their communicative and cognitive needs should ensure successful user experiences.