Globalization and Anglicisms in Accounting: A Comparative Study between Colombia and Spain
Abstract
This article analyses the adoption of Anglicisms in accounting among university graduates in Colombia and Spain, showing how globalisation and international regulations, such as IFRS, influence accounting practices. A higher frequency and comfort with Anglicisms was observed among Colombians, linked to the more intensive integration of international standards. The research highlights significant differences in the adoption of these terms due to variations in accounting education and exposure to English in both countries. Furthermore, it emphasises the need for adaptability in accounting education to meet the linguistic challenges in a globalised professional environment. This study contributes to the understanding of the interaction between globalisation, education and accounting practices, highlighting the importance of technical English language training and pedagogical strategies to prepare accountants for a global market.
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