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Confusion Of Accounting Terminology In Lithuania

Author

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  • Gintaras Černius

Abstract

This article presents an analysis of issues relevant to the science of finances and the practical side of this field related to financial terms. The article is written with the purpose of helping solve terminology problems of accounting which is viewed as a scientific and practical activity field. The goals of this article are to reveal the current problems of financial terminology in the field of accounting, analyze the reasons of their occurrence, determine the possible and existing negative consequences of the use of incorrect terms in the scientific and practical fields and foresee possible solutions of such problems while aiming to negate or at least reduce its impact. The relevance of the article is that the problem of accounting terms that has been discussed only sporadically is now analyzed entirely starting from its rise and development and encompassing modern times. One of the more significant results of this article is evident proof that the use of incorrect terms has negative impact upon the results provided in financial reports. Also, based on the article, certain conclusions were formed which foresee possible solutions to the analyzed terminology problems occurring in scientific literature and practice.

Suggested Citation

  • Gintaras Černius, 2011. "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 12-161:3, September.
    • Handle: RePEc:aad:ejbejj:v:3:y:2011:i:0:p:12-16
    DOI: 10.12955/ejbe.v3i0.110
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    More about this item

    Keywords

    AccountingTerminology; Problems in Literature;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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