E-Lexicography: the "English-Spanish Accounting Dictionary"

Abstract

The Function Theory of Lexicography presents online dictionaries as information tools, i.e., tools that are compiled for assisting users to satisfy their punctual needs in specific usage situations. Online dictionaries are the result of cooperative work among lexicographers and experts in different fields, typically experts in Information Science, Marketing and selling through the internet. The Accounting Dictionaries is a set of 27 online dictionaries that are the result of a joint project involving teams from the Centre for Lexicography (University of Aarhus), the University of Valladolid and the Danish company Ordbogen.com. Some of these dictionaries are already in operation and are accessible in Lemma.com (http://lemma.com). Each dictionary aims to assist users, especially translators, experts and students working with English, Danish, and Spanish accounting texts, in specific usage situations. For example, the Diccionario inglés-español de contabilidad: recepción helps users when they are reading a text; and the Diccionario inglés-español de contabilidad: traducción assists Spanish translators of English accounting texts by offering one and only one Spanish insertable equivalent, English and Spanish definitions of the accounting concepts, grammar data and inflections, and English collocations and examples translated into Spanish. In a word, each dictionary offers different data depending on the usage situation in which the potential user consults the dictionary. This article presents the Diccionarios de contabilidad inglés-español, which are designed and built under the tenets of the Function Theory of Lexicography.