Development in Lexicography: From Polyfunctional to Monofunctional Accounting Dictionaries

Abstract

This article describes the theoretical foundation of the accounting dictionaries as well as its practical results. Furthermore, the implementation of the project shows how the constant interaction of lexicographical theory with practical dictionary work over a period of 10 years has led to lexicographical development and adaptation resulting in ongoing adjustments to the diction­aries and their theoretical foundation. This is exemplified by studying the transition from poly­functional to monofunctional dictionaries in an attempt to provide help in several types of usage situations, typically in communicative situations, e.g. when reading, writing or translating English, Danish or Spanish accounting texts, or cognitive situations, i.e. when users want to know more about accounting matters or accounting language. The article also indicates that the creation of this project connects e-lexicography with the knowledge-based economy. Lexicographers work in the cloud being physically thousands of kilometres away; they work with experts in accounting, data­bases and the Internet with the aim of constructing and updating a high-quality tool with relatively low information costs for users. Finally, this article shows that the future of lexicography rests on designing, constructing, and updating information tools that take into consideration not only the true nature of lexicography but also the possibilities of the Internet and its technologies, as advo­cates of the Function Theory of Lexicography do on a regular basis.Keywords: specialized lexicography, function theory, polyfunctional dic­tionary, monofunctional dictionary, accounting dictionaries, infor­ma­tion tools, lexicographical information costs, online dic­tionary, elec­tronic lexicography, internet, meaning, writing, trans­lation, knowl­edge, danish, english, spanish