POBLACION 1. Empleo

Management accounting may be represented as a language given the existence of the two components of symbolic representations and grammatical character- istics. The judgment/decision process in accounting is determined by the impact of language on behavior and attitudes as hypothesized by the linguistic relativity

hypothesis, the sociolinguistic hypothesis, and the bilingual thesis. Basically the linguistic codifiability or structure of accounting language affects the linguistic and nonlinguistic behavior of users. The social roles created by different pro- fessional memberships, social classes, and education lead to different commu- nication codes, either elaborated or restricted, that affect concept formation, understanding, and decision making in accounting. Finally, the use of different languages or dialects, as in bilingualism, or diglossia, provides speakers with a different understanding of accounting phemonena as well as different cognitive abilities. The three results contribute to a linguistic relativism model in account- ing, as portrayed in Exhibit 3.4, which is assumed to determine the judgment/ decision process in management accounting.

CONCLUSION

The essence of linguistic relativism in accounting is the presence of a lin- guistic process that is assumed to guide the judgment/decision process in man- agement accounting. The model in this chapter postulates that management accounting as a language affects the judgment/decision process as result of the theory and findings underlying the Sapir-Whorf hypothesis of linguistic relativ- ity, the sociolinguistic thesis, and the bilingualism, or diglossia, thesis.

NOTES

1. Yuji Ijiri, Theory of Accounting Measurement, Studies in Accounting Research No. 10 (Sarasota, FL: American Accounting Association, 1975), 14.

2. Leonard C. Hawes, Pragmatics of Analoguing (Reading, MA: Addison-Wesley, 1975).

3. Gerald Zaltman, C.R.A. Pison, and R. Angelman, Metatheory and Consumer Re-

search(New York: Holt, Rinehart & Winston, 1973).

4. Daniel McDonald, Comparative Accounting Theory (Reading, MA: Addison- Wesley, 1972), 6.

5. E. Sapir, in D.G. Mandelbaum, ed., Culture, Language and Personality: Selected

Essays(Cambridge, MA: MIT Press, 1956).

6. B.L. Whorf, Language, Thought and Reality (Boston: MIT Press, 1951). 7. Ibid., 214.

8. Ibid., 212. 9. Ibid., 84–85.

10. E. Sapir, “The Status of Linguistics as a Science,” Language 5 (1929): 207–14. 11. B.L. Whorf, “Science and Linguistics,” Technological Review 44 (1940): 229–31, 247, 248.

12. Ibid., 212.

13. J.A. Fishman, The Sociology of Language (New York: Newbury House, 1972), 156.

14. Roger Brown, “Reference: In Memorial Tribute to Eric Lenneberg,” Cognition 4 (1976): 125–53.

15. Ibid., 128.

16. Paul Kay and Willett Kempton, “What Is the Sapir-Whorf Hypothesis?” American

Anthropologist86 (1984): 66.

17. J.A. Fishman, “A Systematization of the Whorfian Hypothesis,” Behavioral Sci-

ence5/4 (1960): 332. 18. Ibid.

19. R. Linderman, Der Begriff der Conscience in Franzosichen Denken (Leipzig: Jena, 1938).

20. R.D. Gastil, “Relative Linguistic Determinism,” Anthropological Linguistics 1/9 (1959): 24–38.

21. Ibid., 37.

22. J.B. Carroll and T.S. Casagrande, “The Function of Language Classification in Behavior,” in Readings in Social Psychology, ed. E.E. Maccoby, T.M. Newcomb, and E.L. Hartley (New York: Holt, Rinehart & Winston, 1958), 13.

23. R.W. Brown and E.H. Lenneberg, “A Study in Language and Cognition,” Journal

of Abnormal and Social Psychology49 (1954): 454–62.

24. E.H. Lenneberg, “Cognition in Ethnolinguistics,” Language 29 (1953): 463–71. 25. E.H. Lenneberg, “A Probabilistic Approach to Language Learning,” Behavioral

Science2 (1957): 1–12.

26. De Lee Lantz and Volney Steffbre, “Language and Cognition Revisited,” Journal

of Abnormal and Social Psychology2 (1953): 454–62. 27. Whorf, “Science and Linguistics,” 247.

28. G.L. Trager, “The Systematization of the Whorf Hypothesis,” Anthropological

Linguistics1 (1959): 31–35.

29. Whorf, “Science and Linguistics.”

30. H. Holier, “Cultural Implications of the Navaho Linguistic Categories,” Language 27 (1951): 111–20.

31. Susan Erwin-Tripp, “Sociolinguistics,” in Advances in Experimental Social Psy-

chology, ed. L. Berkowitz (New York: Academic Press, 1969), 91–163.

32. J.B. Carroll and T.S. Casagrande, “Function of Language Classification in Behav- ior.”

33. Ibid.

34. Ahmed Belkaoui, “Linguistic Relativity in Accounting,” Accounting, Organiza-

tions and Society(October 1978): 97–124. 35. Ibid., 103.

36. Ahmed Belkaoui, “The Impact of Socio-Economic Accounting Statements on the Investment: An Empirical Study,” Accounting, Organizations and Society (September 1980): 263–83.

37. Basil Bernstein, “A Sociolinguistic Approach to Socialization, with Some Refer- ence to Educability,” in Directions in Sociolinguistics: Ethnography of Communication, ed. John J. Gumperz and Dell Hymes (New York: Holt, Rinehart & Winston, 1972), 472.

38. Susan M. Erwin-Tripp, “An Analysis of the Interaction of Language, Topic and Listener,” American Anthropologist 66/6 (1964): 86–102.

39. Erwin-Tripp, “Sociolinguistics,” 91–165.

40. John J. Gumperz, “Linguistic and Social Interaction in Two Communities,” Amer-

41. Dell Hynes, “Modes of the Interaction of Language and Social Setting,” Journal

of Social Issues23/2 (1967): 8–28.

42. Bernstein, “Sociolinguistic Approach to Socialization, with Some Reference to Educability,” 474.

43. Ibid., 478–79.

44. Ahmed Belkaoui, “The Interprofessional Linguistic Communication of Accounting Concepts: An Experiment in Sociolinguistics, Journal of Accounting Research (Fall 1980): 362–74.

45. Robert H. Lowie, “A Case of Bilingualism.” World 1 (1945): 249–59.

46. J.A. Fishman, “Bilingualism with or without Diglossia; Diglossia with or without Bilingualism,” Journal of Social Issues 2 (1967): 29–39.

47. Ibid., 30.

48. Charles A. Ferguson, “Diglossia,” World 15 (1959): 325–40.

49. J.A. Fishman, “Bilingualism and Biculturalism, Individual and Social Phenom- ena,” Journal of Multilingual and Multicultural Development 1 (1980): 3–15.

50. Fishman, “Bilingualism with or without Diglossia; Diglossia with or without Bi- lingualism,” 29–30.

51. E. Peal and W.E. Lambert, “The Relationship of Bilingualism to Intelligence,”

Psychological Monographs1 (1962): 76–84.

52. W.W. Liedke and L.D. Nelson, “Concept Formation and Bilingualism,” Alberta

Journal of Educational Research2 (1968): 4–20.

53. W.E. Lambert and G.R. Tucker “The Benefits of Bilingualism,” Alberta Journal

of Educational Research(September 1973): 115–22.

54. M.C. Casserby and A.P. Edwards, Detrimental Effects of Grade One Bilingualism

Programs: An Exploratory Study, paper presented at the annual conference of the Ca- nadian Psychological Association, Toronto, 1979.

55. Janice Monti-Belkaoui and Ahmed Belkaoui, “Bilingualism and the Perception of Professional Concepts,” Journal of Psycholinguistic Research 12/2 (1983): 111–27.

SELECTED BIBLIOGRAPHY

Belkaoui, Ahmed. “The Impact of Socio-Economic Accounting Statements on the In- vestment Decision: An Empirical Study.” Accounting, Organizations and Society (September 1980): 263–83.

———. “The Interprofessional Linguistic Communication of Accounting Concepts. An Experiment in Sociolinguistic.” Journal of Accounting Research (Fall 1980): 362– 74.

———. “Linguistic Relativity in Accounting.” Accounting, Organizations and Society (October 1978): 97–124.

Bernstein, Basil. “A Sociolinguistic Approach to Socialization, with Some Reference to Educability.” In Directions in Sociolinguistics: The Ethnography of Communi-

cation, ed. John J. Gumperz and Dell Hymes. New York: Holt, Rinehart & Win- ston, 1972, 472.

Brown, R.W., and E.H. Lenneberg. “A Study in Language and Cognition.” Journal of

Abnormal and Social Psychology49 (1954): 454–62.

Brown, Roger. “Reference: In Memorial Tribute to Eric Lenneberg.” Cognition 4 (1976): 3–18.

Carroll, J.B., and T.S. Casagrande. “The Function of Language Classification in Behav- ior.” In Readings in Social Psychology, ed. E.E. Maccoby, T.M. Newcomb, and E.L. Hartley. New York: Holt, Rinehart & Winston, 1958.

Casserby, M.C., and A.P. Edwards. “Detrimental Effects of Grade One Bilingualism Programs: An Exploratory Study.” Paper presented at the annual conference of the Canadian Psychological Association, Toronto, 1979.

Erwin-Tripp, Susan. “An Analysis of the Interaction of Language, Topic and Listener.”

American Anthropologist66/6 (1964): 86–102.

———. “Sociolinguistics.” In Advances in Experimental Social Psychology, ed. L. Ber- kowitz. New York: Academic Press, 1969, 91–165.

Ferguson, Charles A. “Diglossia.” World 15 (1959): 325–40.

Fishman, J.A. “Bilingualism and Biculturalism, as Individual and Social Phenomena.”

Journal of Multilingual and Multicultural Development1 (1980): 3–15. ———. “Bilingualism with or without Diglossia; Diglossia with or without Bilingual-

ism.” Journal of Social Issues 2 (1967): 29–39.

———. The Sociology of Language. New York: Newbury House, 1972.

———. “A Systematization of the Whorfian Hypothesis.” Behavioral Science 514 (1960): 332.

Gastil, R.D. “Relative Linguistic Determinism.” Anthropological Linguistics 1/9 (1959): 24–38.

Grumperz, John J. “Linguistic and Social Interaction in Two Communities.” American

Anthropologist66/6 (1964): 137–54.

Hawes, Leonard C. Pragmatics of Analoguing. Reading, MA: Addison-Wesley, 1975. Hoijer, H. “Cultural Implications of the Navaho Linguistic Categories.” Language 27

(1951): 111–20.

Hynes, Dell. “Modes of the Interaction of Language and Social Setting.” Journal of

Social Issues2312 (1967): 8–28.

Ijiri, Yuji. Theory of Accounting Measurement. Studies in Accounting Research No. 10. Sarasota, FL: American Accounting Association, 1975.

Kay, Paul, and Willett Kempton. “What Is the Sapir-Whorf Hypothesis?” American An-

thropologist86 (1984):66.

Lambert, W.E., and G.R. Tucker. “The Benefits of Bilingualism.” Alberta Journal of

Educational Research(September 1973): 115–22.

Lantz, De Lee, and Volney Steffbre. “Language and Cognition Revisited.” Journal of

Abnormal and Social Psychology2 (1953): 454–62.

Lenneberg, E.H. “Cognition in Ethnolinguistics.” Language 29 (1953): 463–71. ———. “A Probabilistic Approach to Language Learning.” Behavioral Science 2 (1957):

1–12.

Liedke, W.W., and L.D. Nelson. “Concept Formation and Bilingualism.” Alberta Journal

of Educational Research2 (1968): 4–20.

Linderman, R. Der Begriff Conscience in Franzosichen Denken. Leipzig: Jena, 1938. Lowie, Robert H. “A Case of Bilingualism.” World 1 (1945): 249–59.

McDonald, Daniel. Comparative Accounting Theory. Reading, MA: Addison-Wesley, 1972.

Monti-Belkaoui, Janice, and Ahmed Belkaoui. “Bilingualism and the Perception of Pro- fessional Concepts.” Journal of Psycholinguistic Research 1212 (1983): 111–27. Peal, E., and W.E. Lambert. “The Relationship of Bilingualism to Intelligence.” Psycho-

Sapir, E. Culture, Language and Personality: Selected Essays. Ed. D.G. Mandelbaum. Cambridge, MA: MIT Press, 1956.

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tics1 (1959): 31–35.

Whorf, B.L. Language, Thought and Reality. Boston: MIT Press, 1951.

———. “Science and Linguistics.” Technological Reality 44 (1940): 229–31, 247, 248. Zaltman, Gerald, C.R.A. Pison, and R. Angelman. Metatheory and Consumer Research.