## Specialised Dictionaries of Economics and Translation

## Abstract

This article describes the 'Dictionary of Economics' in terms of the Function Theory of Lexicography. It defends the thesis that such information tools must be designed for assisting specifi  c users to solve the specifi  c needs they have in a translation situation. In particular, I will focus on the solutions offered for individualising data retrieval, which will in turn eliminate the so-called information stress or information death produced when users retrieve so much data that they cannot cope with it. This process is illustrated in two recent online dictionaries, the Diccionario Inglés-Español de Contabilidad: Traducción (Fuertes-Olivera et al. 2012a) and the Diccionario Inglés-Español de Contabilidad: Traducción de Frases y Expresiones (Fuertes-Olivera et al. 2012b). They are especially suitable when translating  English  accounting  texts  into  Spanish.  These  two  dictionaries  are  considered  high  quality  21 st Century dictionaries, e.g., as candidates for assisting in the training of professional translators within the fi  eld of Economics, one of the topics discussed in this Special Issue of Hermes.

## 1. Introduction

The key role information tools play in the fi  eld of translation has attracted researchers' attention in different ways. Bowker/Marshman (2009), for instance, have focused on translator training and have defended the integration of terminology work and terminology management tools in translator training programs, especially as these tools are commonly used and seem set to play an increasingly important role in any translation activity.

This paper follows suit, although in a rather different fashion. It is not concerned with translation programs but focuses on information tools, particularly on the so-called 'Dictionary of Economics' (see 2 below) and the type of expert knowledge needed 'to conceive and produce highquality dictionaries of economics, especially for assisting in the formation of professional translators.' (Call for papers, special Issue of Hermes ).

The use of information tools in a professional translation situation has been documented extensively (see White/Matteson/Abels 2008 for a review). It has also been shown that some of them are more suitable than others in a translation situation (Tarp 2002), and that their suitability increases when lexicographers conceive them as tools for meeting user needs , i.e., the specifi  c needs users have in specifi  c usage situations. This demands the use of, say, a lexicographic theory that addresses key lexicographic elements, usually dictionary data, access routes, and users' needs, as well as operational requirements, e.g., a working framework that also deals with (technical) means, lexicographic information costs, time constraints, delivery options, and medium possibilities. All these elements are analysed in this article, which defi  nes the term 'dictionary of Economics' under the tenets of the Function Theory of Lexicography (Section 2). It then focuses on the role dictionaries have in the formation of professional translators by illustrating which data type each dictionary type contains and its suitability for translation (Section 3). Section 4 discusses new concepts, also under the tenets of the Function Theory. These are presented in the realm of e-lexicography , particularly in connection with the recent compilation of a set of usage-based

* Pedro A. Fuertes-Olivera University of Valladolid and Velux Visiting Professor 2011-2012 Centre for Lexicography Department of Business Communication University of Aarhus pedro@tita.emp.uva.es

33

dictionaries, some of which offer data that is particularly useful in translation situations. The paper ends with a summary of the main ideas discussed.

## 2. The Function Theory of Lexicography and the Dictionaries of Economics

The Function Theory of Lexicography was originally initiated in the Centre for Lexicography at the Aarhus School of Business (Bergenholtz/Tarp 2002, 2003, 2004; also Tarp 2008), and has since been subjected to continuous evolution (Section 4). Since the time of its inception, the function theory has been presenting lexicography as an academic and independent science that focuses on the design of utility tools that can be quickly and easily consulted for satisfying specifi  c needs occurring for particular types of users in specifi  c types of extra-lexicographic situations.

The ontological nature of lexicography is maintained in the two related dictionary defi  nitions offered so far (Bergenholtz 2012). One defi  nition describes the 'dictionary' and hence 'the dictionary of Economics' as an information tool that contains dictionary articles related to business/ economics matters or language elements, mostly business/economics terms, and possibly one (or more) external texts, which can be consulted if someone needs assistance in a specifi  c situation. The other defi  nition refers to the 'dictionary', e.g., the 'dictionary of Economics', as any information tool that consists of several dictionaries, each of which contains dictionary articles related to business/economics matters or language elements, mostly business/economics terms, and possibly one (or more) external texts, which can be consulted if someone needs assistance in a specifi  c situation.

Under the two related defi  nitions, this article refers to the 'dictionary of Economics' as an umbrella term, which includes information tools with general and  specifi  c names, the following general names being among the common ones: 'Dictionary of Economics', 'Business Dictionary', 'Encyclopaedia of Economics', 'Encyclopaedic Economics Dictionary', 'Terminological Dictionary of Economics', Specialised Dictionary of Economics', 'Economics Lexicon', 'Business Lexicon', 'Vocabulary of Economics', 'Vocabulary of Business' and 'Economics Glossary'. To these names more specifi  c ones can be added, either those that include one or several languages, e.g., 'Business English Dictionary', one or more sub-fi  elds, e.g., 'Dictionary of Trade and Commerce', or even one or more usage-based dictionaries, e.g., 'Diccionario Inglés-Español de Contabilidad: Traducción' (see Section 4, below). In addition, some researchers have also added new names; ones that do not contain the word 'dictionary' but 'fancier names', although all of them are described as information tools: 'Economics Databank', 'Economics Databases', ' Economics Knowledge Bases', and  'Ontologies of Economics'.  For the purpose of this article, all these information tools are identifi  ed in terms of their main function , i.e., the 'satisfaction of the specific types of lexicographically relevant needs that may arise in a specifi  c type of potential user in a specifi  c type of extra-lexicographical situation' (Bergenholtz/Tarp 2010: 30). This results in two main types of dictionaries of Economics:

- Communicative-oriented  dictionaries  of  Economics :  these  aim  to  assist  the  reception, production,  or  translation  of  an  economic  text.  They  are  designed  for  assisting  users  in understanding the meaning of economic terms and their linguistic characteristics, both of which are necessary for reading, writing and/or translating. For instance, a good communicative dictionary of Economics must offer an equivalent and lexicographic solutions to translate, e.g., collocations and examples that  inform  users  on  the  specifi  c  usage  of  the  term  in  its textual context (Section 4).
- Cognitive-oriented  dictionaries  of  Economics :  these  aim  to  assist  in  the  acquisition  of economics knowledge , e.g., facts, theories, schools of thought, and similar data that must be transformed into economic information in a particular usage situation.

An adequate understanding of the usability of the above two types of dictionaries is necessary for increasing the dictionary culture of potential users and lexicographers, which implies being fa- accounting policy Search level: All search terms in entry headings [info]

Subjects searched: Bilingual Dictionaries

Displaying 1 of 1 result

1. accounting n

contabilidad f, contabilización f; for ~ purposes a efectos contables ; - adjustment n ajuste contable m; - analysis n análisis contable m ; - balance of

miliar with the use of dictionaries and knowing what type of dictionary data is more adequate for which user in which usage situation. For instance, existing dictionaries of Economics can be analysed for uncovering which type of data is more necessary for becoming a professional translator.

## 3. Dictionaries of Economics and the Professional Translator

The translation process can be divided into three general stages: a planning, an execution and a fi  nalisation stage. The only stage that is directly relevant to lexicographers is the execution stage, as this is where translation activities proper - writing, editing and revising - are carried out.

A professional translator must take into consideration several factors. In the fi  rst place, the status a translator has in a particular society and their ability for making a living is crucial for becoming a professional translator. It is also important to have a dictionary culture , which implies being familiar with the use of dictionaries and knowing which type of dictionary data is more appropriate for a particular type of user in a particular type of usage situation. Finally, professional translators need a constant upgrading of their professional know-how and skills . Know-how refers to understanding operational translation procedures and working under them: economic prices and costs, time constraints, degree of specialisation and number of working languages and language directions, e.g., whether a particular translator only translates from their L1 into an L2 or whether they also translate from an L2 into their L1 or another L2.  Translation skills focus on developing translation competences, which are as follows in the fi  eld of Economics:

- factual competence, which concerns the knowledge of Economics;
- linguistic  competence,  which  involves  the  knowledge  of  general  language  (LGP)  and  the language of Economics;
- textual competence, dealing with the knowledge of textual conventions for standard language and the language of Economics in both the source and the target languages;
- cultural competence, which deals with knowledge facilitating cross-cultural interaction within the fi  eld of Economics;

A review of existing dictionaries of Economics reveals that there are several sub-types of cognitive-oriented and communicative-oriented dictionaries. Some of them are even dangerous and may jeopardise the work of a professional translator. For instance, a dictionary that does not disambiguate meaning nor offer textual and/or knowledge clues can only be used for confi  rming translators' intuitions but never for translating (example 1):

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Example 1. accounting in the Oxford Business Spanish Dictionary (López/Walt 2002)

Example (1) does not differentiate between the two Spanish meanings of accounting : contabilidad and contabilización are presented as cumulative equivalents but they are not synonyms. It offers a primitive system of grammar codes, which is not useful and can be misleading, e.g., 'n' for both noun and neuter ; it mixes the grammar of accounting : in several collocations, e.g., accounting adjustment , it is an adjective; this will confuse users, especially inexperienced translators who might be wondering whether the term is a noun or an adjective. (Below I will offer more information on example (1))

B PRINT SEARCH RESULTS EMAIL SEARCH RESULTS WIDEN YOUR SEARCH SEARCH TIF

## 3.1.  Cognitive Dictionaries of Economics

Cognitive dictionaries of Economics can be classifi  ed in terms of several criteria. The following discussion presents some of these criteria and refers to their utility for translators or wouldbe translators with a working knowledge of Economics, i.e., for a prototypical translation situation (for obvious reasons, I do not address the situation in which a translator without knowledge of Economics translates economic texts. Although this situation may occur, it is not appropriate and is subject to pure chance, requiring several types of revision before it can be confi  dently published):

- a. The  role  dictionaries  of  Economics  play  in  the  popularisation  and  systematisation  of economic knowledge as well as  in  the  support  of  teaching  or  research.  For  instance,  the New Palgrave Dictionary of Economics Online is a prototype for systematising knowledge and supporting teaching and initial  research  (e.g.,  at  masters  level),  whereas  the Penguin Dictionary of Economics (Bannock/Baxter 2011) is a prototype for popularising Economics and for assisting students at undergraduate level. This is basically connected with the extent of knowledge coverage, which affects two main dictionary decisions: the microstructure of the dictionary and the organisation of the dictionary. The microstructure refl  ects the organization of the information given by each individual entry: it can be evaluated by the number of words, paragraphs, sections, sub-sections, as well as the inclusion of a reference section that contains the microstructure of each article. The organisation of the work is basically concerned with ordering, i.e., whether the dictionary has an alphabetical or a systematic ordering, extent of the word-list, topics included, and retrieval systems. For instance, the New Palgrave Dictionary of Economics Online has several retrieval systems, including a 'keyword retrieval system', an  alphabetical  ordering  and  a  maximised  word  list  which  makes  it  suitable  for  research purposes, but not for translation, as any search in this dictionary will retrieve a vast amount of data; this is ineffective in terms of information costs and could easily lead to the translator's abandoning the search before confi  rming or acquiring the gist of the concept.
- b. The  infl  uence  dictionaries  of  Economics  exert,  'in  particular  for  those  works  recognized by contemporaries to be authoritative.' (Besomi 2011: 3) For instance, the New Palgrave Dictionary  of  Economics  Online is  regarded  as  'authoritative'  in  the  fi  eld  of  Economics and thus reviewed in top-rated Economics journals such as Journal of Economic Literature . A search in the ISI World of Knowledge reveals that there are 32 articles on the Palgrave published  in  economics  and  information  science  journals,  which  is  an  indication  of  the infl  uence  this  dictionary  exerts  in  this  fi  eld  of  knowledge. For  translation  purposes,  this criterion is mostly irrelevant.
- c. The  way  in  which  dictionaries  of  Economics  deal  with  the  fragmentation  of  knowledge that characterises cognitive dictionaries. Under this criterion, the dictionary of Economics can  be  subdivided  into  multiple  sub-fi  elds,  domains,  and  sub-domains.  For  instance,  the classifi  cation  system  of  the Journal of Economics Literature ,  which  is  highly  regarded  in Economics, contains 20 fi  elds. All of them are further subdivided into sub-fi  elds, which are also  subdivided  into  more  domains  and  sub-domains.  In  a  word,  for  translation  purposes the  compilation  and  consultation  of  sub-domain  dictionaries  is  more  appropriate  than  the compilation  and  consultation  of  general  dictionaries  of  Economics.  For  instance,  in  the Diccionario Inglés-Español de Contabilidad: Traducción (Fuertes-Olivera et al. 2012a) users have a precise defi  nition, explanation and Spanish equivalents of key concepts such as net realisable value and fair value . These are necessary for translating accounting texts such as the International Accounting Standard 'Inventories'. None of these terms are described in the Oxford Business Spanish Dictionary (López/Walt 2002), which is a general dictionary of Economics.
- d. The way in which Dictionaries of Economics cross-refer users to related terms and texts. A dictionary with a well-conceived system of external and internal cross-references not only

accounting policies "

Definition

Principles, rules and procedures selected, and consistently

followed, by the management of an organization (the

accounting entity) in preparing and reporting the financial Popular 'Accounting & Auditing'

Terms

· accounting

· payment terms

· accounting concepts

· financial management

· marginal benefit

- helps  to  avoid  the  fragmentation  of  knowledge  but  it  also  helps  in  a  translation  situation by offering terms in contexts, e.g., collocations, relations among terms, and more precise conceptual descriptions (Section 4).

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- e. The purpose of the dictionary of Economics, especially in connection with the targeted user type.  This affects the means of transmitting knowledge and making it accessible, as well as the quantity and quality of data to be included. For instance, in a translation situation, a professional translator needs two basic cognitive sets of data: (a) a system for disambiguating meaning that is precise, clear and easy to cope with, e.g., a defi  nition (Section 4, below), and (b) semantic information, which can be given in encyclopaedic notes in the dictionary articles, in encyclopaedic labels addressed to the individual terms, e.g., 'accounting' for an accounting term, and in systematic introductions , i.e., separate dictionary components that aim to provide help by offering a description of the basics of the domain (Bergenholtz/Nielsen 2006; FuertesOlivera 2009a). For instance, some free online dictionaries (Fuertes-Olivera 2012a) can be used  for  translation  purposes:  Example  (2)  includes  an  understandable  defi  nition,  several types  of  external  and  external  cross-references,  and  collocates,  e.g., accounting  practice , which  can  help  users  to  acquire  the  gist  of  the  concept,  a  need  professional  translators have mainly at the documentation stage; its access route is easy to handle and makes this quick  and  easy  for  users.  In  a  word,  this  dictionary  article  contains  data  that  is  useful when a professional translator is translating and needs knowledge of a particular concept:

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Example 2. Screenshot of the cognitive online dictionary businessdictionary.com

## 3.2. Communicative Dictionaries of Economics

For translation purposes, the usefulness of communicative dictionaries depends on how well they support the translation process, especially at the micro-level, i.e., how well they disambiguate the economic concepts and whether or not they offer insertable equivalents as well as contextual and lexical clues, e.g., collocations, fi  xed expressions and examples. Example (3) offers an example of a dictionary article suitable for translation purposes. It is taken from El Diccionario Inglés-Español de Contabilidad (Nielsen et al 2009):

2

Center for Leksikografi

4 amils Schoni or Hilciness

lande snoiskoe

Centre for Lexicography

Accounting Dictionarles

· Inglés-Español

4 instances of accounting have been found.

accounting 1

<noun no indefinite article, the, no plural>

contabilidad

IAS/IFRS/US

definition

Accounting refers to the professional activities carried out by accountants such as the

consultancy on tax and other financial matters.

- preparation and audit of financial statements, the keeping of financial records and

contabilidad

collocations

· competence in accounting and/or auditing

competencia en contabilidad y/o auditoria

· financial accounting

contabilidad financiera

· financial and management accounting contabilidad financiera y de gestión

· management accounting

contabilidad de gestión

example

. The members of the audit committee should collectively have a recent and relevant

- background in and experience of finance and accounting for listed enterprises. Todos los expertos del comité de auditoría deben tener conocimiento relevante y reciente
- de las empresas cotizadas, además de experiencia en finanzas y contabilidad.

synonyms

accountancy UK

definition

Accounting is the process procedures activities including identification, measurement and

- accounting. For financial accounting, i.e. the communication to external users, the financial data are prepared in monetary units and presented in financial statements such as a balance sheet, an income statement, and a cash flow statement. Management accounting applies to the internal use of financial data by managers.
- recognition of an enterprise's transactions and includes financial and management

contabilidad

synonyms

contabilización

reflejo contable

collocations

· accounting for construction contracts la contabilidad de las empresas constructoras

· the initial accounting for goodwill

la contabilización inicial del fondo de comercio

· the primary basis of accounting

los principios básicos de la contabilidad

see also:

financial accounting

management accounting

accounting 2

- <adjective no indefinite article, the, no plural>

definition

- Accounting refers to accountancy, i.e. the professional activities carried out by accountants such as the preparation and audit of financial statements, the keeping of financial records and consultancy on tax and other financial matters.

contable

collocations

· accounting amortisation

amortización contable

1

HHA | CampusNet | Biblloteket

Regnskabsordbøgerne

El Diccionario Inglés-Español de Contabilidad:

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/g3

Example 3. Screenshot from El Diccionario Inglés-Español de Contabilidad (Nielsen et al. 2009)

Examples (1) and (3) offer dictionary data on the same English term, accounting , for the same target usage situation: translation of English accounting texts into Spanish. The differences between (1) and (3) illustrate the type of data necessary for this situation, and offers clues on the dictionary data necessary for use in a translation situation:

1. Meaning:  in  (1)  users  have  two  different  meanings  of accounting : contabilidad and contabilización . They are presented as synonyms, which is a mistake as they are not synonyms in Spanish. On the other hand, in (3) contabilidad and contabilización are separated by Arabic numbers (1 and 2) and defi  ned by means of English defi  nitions.
2. Equivalent: in (1) the Spanish equivalents are not disambiguated, whereas in (3) they are made precise by an English defi  nition and further dictionary data, e.g., collocations.
3. Defi  nition:  in  (1)  there  are  no  defi  nitions,  whereas  each  meaning  is  accompanied  by  a defi  nition and an equivalent in (3).
4. Grammar: in (1) only the nominal function is explicitly indicated, whereas the adjectival function is implied in the collocations, e.g., 'accounting adjustment'. In (3) both the nominal and adjectival functions are explicitly indicated, their meanings being made very precise by means of English defi  nitions and the use of superscripts.
5. Grammar code: in (1) the use of grammar codes such as 'n', 'm', 'f' can be misleading, e.g., 'n' for both 'noun' and 'neuter' and not very useful as this demands users' knowledge of grammar codes. In (3) users have part of speech 'noun' and 'adjective', infl  ections, e.g., 'the accounting', and rules, e.g., 'no plural'.
6. Collocations: in (1) there are 5 English collocations translated into Spanish. These are neither disambiguated nor differentiated. In (3) each meaning has its own collocations: there are four and three English collocations translated into Spanish for the two meanings of accounting as noun, and there are 14 English collocations translated into Spanish for the adjectival function of accounting .
7. Examples: in (1) there are no examples, whereas there is an example for one of the meanings of accounting in (3).
8. Synonyms: in (1) there are no synonyms whereas there are several synonyms for accounting as noun in (3).
9. Pragmatic labels: in (1) there are no labels, whereas in (3) there are three types of labels: IAS/IFRS; US; and UK: they indicate that the term in each corresponding meaning is used as international accounting English (IAS/IFRS), as a British English accounting term (UK), or as an American English accounting term (US).
10.  Cross-references: in (1) there are no cross-references, whereas in (3) users are cross-referred to accountancy , fi nancial accounting , and management accounting.

To sum up, example (3) signals the way ahead: dictionaries of the 21 st century must make it a point to offer data for increasing factual, linguistic, cultural and textual abilities if they are expected to be useful tools in the training of professional translators. Section 4 discusses a way of achieving such an endeavour. It is rooted in recent theoretical developments of the Function Theory of Lexicography, which are illustrated with the conversion of the original Danish Accounting Dictionary (Nielsen et al. 2003) into a set of specialized dictionaries: the accounting dictionaries. Two of the dictionaries in the set are especially appropriate in a professional translation situation: the Diccionario Inglés-Español de Contabilidad: Traducción (Fuertes-Olivera et al. 2012a) and the Diccionario Inglés-Español de Contabilidad: Traducción de Frases y Expresiones (FuertesOlivera et al. 2012b).

## 4. Dictionaries for the 21 st  Century: A Set of Usage-based Dictionaries

The Function Theory is evolving and making room for adapting the construction of information tools to new developments in every fi  eld that is deemed suitable. For instance, the Internet has prompted its originators and colleagues to evaluate the options offered by the new medium. This has resulted in a conception of e-lexicography as part of lexicography and associated with several other disciplines, especially Information Science, in its quest for developing, planning, compiling, and publishing electronic reference tools, e.g., the cognitive and communicative dictionaries of Economics.

The association of lexicography and Information Science has proven prolifi  c and has resulted in a large amount of recent research into online information tools (see Almind 2005; Almind/ Nielsen 2011; Almind/Bergenholtz/Vrang 2006; Andersen/Almind 2011; Bergenholtz 2011; Bergenholtz/Bergenholtz 2011; Bergenholtz/Bothma 2011; Bergenholtz/Gouws 2010; Bergenholtz/ Bothma/Gouws 2011; Bothma 2011; Fuertes-Olivera 2009a, 2009b; Fuertes-Olivera/Bergenholtz 2011; Fuertes-Olivera/Nielsen, 2011, 2012; Fuertes-Olivera/Tarp 2011; Leroyer 2011; Nielsen 2008; Kwary 2012; Tarp 2011; Xue 2011).

The above research has given extra impetus to and precise descriptions of the term users' needs in the context of the Internet. As the Function Theory defends the argument that users do not have needs in general but punctual needs in specifi  c situations, scholars have to deal with three related problems in the sphere of the Internet: (i) precise defi  nitions of users and needs, (ii) information overload; (iii) selection of technologies for individualisation.

In the context of the Function Theory, these three issues are jointly addressed. User needs are defi  ned deductively and refi  ned with insights from active and passive feedback. Defi  ning deductively means to 'imagine' the process of user's consultation in a specifi  c usage situation (Tarp 2008). This is a scholarly activity that is based on an extensive review of existing literature, expert knowledge on lexicographic means and costs, and a sound understanding of potential needs in prototypical use situations. For instance, when reading a text a user only has one specifi  c need: to understand the meaning of the word and/or expression that prompted the consultation. Hence, a dictionary constructed for solving needs in a reception situation will suffi  ce with offering precise meaning of the words covered, either by offering a defi  nition, an equivalent, or both.

Refi  ning  means adapting dictionary data to real users' demands. Lexicographers can check whether or not a user has obtained what they were consulting and act accordingly. This occurs when users contact lexicographers directly and explain their particular problem (this is usually achieved by e-mails and is called active feedback ), or when lexicographers consult log fi  les in order to fi  nd whether or not a consultation was successful (this is called passive feedback ).

Information overload, also referred to as Google effect , is a by-product of the information society in which we are currently living, characterised by an information explosion. This 'simply means that there is more information available than any user can conceivably need in any given situation and that, when a user searches for information, he/she is overwhelmed by the results.' (Bergenholtz/Bothma 2011: 54-55). This information overload causes either information stress or information death, i.e., the user receives so much information that they feel insecure about the hits they receive or abandon the search before obtaining what they were looking up. The best way for avoiding information overload is to give users the data they need in the specifi  c use situation and as quickly as possible, i.e., to offer them some kind of individualisation of data access (Bergenholtz/Gouws 2010a; Tarp 2011). The solutions adopted for coping with these problems have resulted in the adoption of three new and related lexicographical concepts.

The fi  rst is the conception of the information tool as a triadic structure in which there are three separate, although interrelated, elements: a lexicographic database, a dictionary website and a dictionary search engine. This implies the necessity of using several types of knowledge for achieving this. Typically, lexicographers store as much data as possible in a database that has been designed by experts in this area. These have equipped it with technologies that result in well-de- signed and simple-to-use websites in which users can make focused searches with the aim of obtaining only the lexicographic data needed for the specifi  c usage situation.

The second is the description of the lexicographic work as an activity in progress, which means that lexicographers have access to the specifi  c needs users have, typically by active feedback, i.e., users email lexicographers and ask them questions, or by passive feedback, i.e., lexicographers analyse log fi  les and react accordingly. The third is the adoption of a proscriptive approach to lexicography (Bergenholtz 2003; Bergenholtz/Gouws 2010b). This means that lexicographers must be prepared for making recommendations, especially for suggesting one or other word form and for linking users to external texts where more detailed data can be downloaded.

Finally, online dictionaries are typical products of knowledge-based economy, which not only has implications for dictionary making but also for dictionary selling, for instance, through subscription. Four types of experts (or one expert with four types of knowledge) usually work in an online dictionary project under the supervision of one general editor, usually the main lexicographer: lexicographer(s); Internet and database expert(s); expert(s) in the dictionary content(s); and expert(s) in marketing and selling through the Internet. The Internet allows them to work in different locations at the same time and offers them a repository of data that can be used for completing the dictionary project (see Fuertes-Olivera 2012b for a review of the Internet as a lexicographic resource). Also, the Internet facilitates the selling of the dictionary worldwide, which demands the participation of experts in managing sales through the Internet and the obligation of having a saleable product, e.g., a dictionary that is updated regularly, offers quality in access, data, location, etc., and attracts customers who fi  nd it worth the subscription fee they pay for consultation.

These topics have resulted in the construction of online dictionaries that are quite different from the  online  products  defended  and  constructed  under  different  lexicographic  approaches, for instance, that taken in the DanNet project (Lorentzen/Trap-Jensen 2011; Trap-Jensen 2010), which conceives specialised dictionaries as repositories of language knowledge related with ontology modelling and knowledge construction, e.g., the construction of (terminological) knowledge bases, and terminological data banks (L'Homme 2006). To the best of my knowledge, most of these projects have resulted either in 'prototypes', i.e., dictionaries that are still on the drawing board, or lexicotainment information tools, i.e., dictionaries for having fun or for satisfying a curiosity (Almind/Bergenholtz/Vrang, 2006). Example (4) illustrates a lexicotainment article (the entry for intervene in the Kicktionary ).

Intervene [Scene: Shot]

exical Units / Lexikalische Einheiten / Unités lexicales

·bloquer contrer dégager détourner déviation dévier écarter s\_interposer sauver

## rame elements I Frame-Elemente / Eléments e frame

1. INTERVENING\_PLAYER

2. SHOT

3. BALL

4. INTERVENTION\_RESULT

5. INTERVENTION\_TARGET

6. INTERVENTION\_LOCATION

7. PART\_OF\_BODY

8. INTERVENTION

9. GOALKEEPER

10. SHOOTER

11. TARGET

12. OPPONENT\_TEAM

13. PATH

*

abblocken.v

abfälschen.v

ablenken.v

abwehren.v

blocken.v

klären.v

lenken.v

retten.v

block.n

block.v

clear.v

deflect.v

deflection.n

turn.v

bloquer.v

contrer.v

dégager.v

détourner.v

déviation.n

dévier.v

écarter.v

s\_interposer.v

sauver.v Example (4) has no quick and easy access to the data. It includes relations that are not informative for potential users, e.g., translators, of this information tool. For instance, it shows 'frame elements', mixes languages and forces users to a lot of extra work to disambiguate the meaning and usage of intervene.

Example 4. The entry intervene in Kicktionary

<!-- image -->

Instead of (4), dictionaries constructed under the tenets of the Function Theory, e.g., Ordbogen over faste vendinger (Bergenholtz 2010), offer focused data that can be retrieved in an easy way and without being in danger of suffering either information stress or information death: they receive the data needed in the specifi  c use situation which prompted the search (example 5).

/g3

JANMARKS STØRSTE ONLINE ORDBOG

Ordbogen.com

water

Engelsk (3)

Tek. Engelsk (1)

Fast.Vend. (2)

Ordbogen over faste vendinger

throw out the baby with the bathwater

Betydning

Faste vendinger

throw out the baby with the bathwater

throw out with the bathwater

Betydning

Faste vendinger

throw out with the bathwater

Example 5. Water in Ordbogen.com

<!-- image -->

Example (5) offers just two idiomatic expressions with water and their defi  nitions, which is what users only need when consulting the Ordbogen over faste vendinger (Bergenholtz 2010) in a reception situation. In sum, comparing examples (4) and (5) explicitly indicates two different views of e-lexicography. Example (4) does not target any particular user; at least I cannot 'imagine' any user who can understand the data and use it for satisfying a need in an easy and quick way. However, example (5) offers precise data on the meaning of two synonymous English idiomatic expressions throw out the baby with the bathwater and throw out with the bathwater .

Regarding translation, specifi  cally the conception of information tools for assisting users translate economic texts, the dictionary of the 21 st millennium is currently identifi  ed under the two conceptions already mentioned: a set of dictionaries and every component in the set (Bergenholtz 2012). This means that the set encompasses the lexicographic concepts at an abstract and general level. All these concepts are also present in every component of the set. At the same time, every component of the set has its own particular concepts, which are based on the specifi  c needs identifi  ed for a specifi  c usage situation. In other words, the presentation of the dictionary as a set with usage-based individual components refl  ects our understanding that the best way for achieving individualisation is eliminating the suffocation effect under the general conception of the functional approach to lexicography. The latter represents lexicography as an academic and independent science that focuses on the design of utility tools that can be quickly and easily consulted for satisfying specifi  c needs occurring for specifi  c types of users in specifi  c types of extra-lexicographic situations.

This stance allows lexicographers to prepare concepts for both cognitive and communicative dictionaries. The starting point is the understanding of functions and user needs in specifi  c usage situations. Then we need a lexicographical database suitable for storing data typically needed in cognitive-oriented and communicative-oriented situations, as well as equipping the project with search and result sites that allow users to individualise their searches. For instance, a translator of an English accounting text into Spanish would access the accounting dictionary homepage (http://lemma.com/) and search in the Diccionario Inglés-Español de Contabilidad: Traducción (Fuertes-Olivera et al. 2012a) and/or in the Diccionario Inglés-Español de Contabilidad: Traducción de Frases y Expresiones (Fuertes-Olivera 2012b), which are two individual components of the accounting dictionaries . These two (and several more) replace El Diccionario Inglés-Español de Contabilidad (Nielsen et al. 2009) (example 3) and offer more focused data, i.e., more individualised data. For instance, examples (6) and (7) show the dictionary data retrieved when searching accounting principle in the Diccionario Inglés-Español de Contabilidad: Traducción (FuertesOlivera et al. 2012a) (example 6) and in the Diccionario Inglés-Español de Contabilidad: Traducción de Frases y Expresiones (Fuertes-Olivera et al. 2012b) (example 7):

Italiensk (1)

Kob privat Uddannelse Erhverv Sog Alle ordboger Downloads Support & Kontakt

/g3

Lemma.com

English - Spanish

Traducción

accounting principle

Definition

· Un principio contable es una idea, regla o convención fundamental que gobierna la práctica contable

ingresos, la valoración de los activos y el diferimiento de los gastos.

los principios contables>

Collocations

· changes in accounting principles

· cambios en los principios contables

· generally accepted accounting principles

· principios contables generalmente aceptados

· the transaction-based accounting principle

· el principio contable del precio de acquisición

· the accruals-based accounting principle

· el principio contable del devengo

Examples

principles.

aceptados.

General dictionaries Specialized dictionaries

about [

zoom Q

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/g3

Example 6. accounting principle in the Diccionario inglés-español de contabilidad: traducción

Example (6) shows that the translator obtains all the data they need for increasing their factual, linguistic, and textual competence in connection with their search (the concept is the same in all English and Spanish variants and, therefore, no cultural data is needed here):

- Infl  ections. They offer data on grammar, orthography and derivations (e.g., Spanish plurals)
- Defi  nitions in English and Spanish. They describe the concept in an understandable way for translators and semi-experts. For instance, the Spanish text can offer a clue on the best way of translating the English 'Accounting principles are used to determine…': it is translated 'Se usan los principios contables para determinar…'. The Spanish text informs the user that the Spanish se-passive is preferable in specialised texts to the Latin passive (i.e., se usan instead of son usados ).
- Spanish equivalent. It is an insertable one, i.e., the Spanish is a translation equivalent and can be inserted into the Spanish text.
- Original and Translated collocations and examples. These offer examples of real translation and textual conventions, if any. For instance, Spanish uses articles (e.g., los ) whereas English does not do when referring to concepts in general (e.g., changes in accounting principles vs. cambios en los principios contables ). The translated example also offers indication of the preference of the se-passive to the Latin passive (e.g., se han preparado instead of han sido preparados ).

accounting principle accounting principle Definition

· Un principio contable es una idea, regla o convención fundamental que gobierna la práctica contable

actual. Se usan los principios contables para determinar los procedimientos adecuados que deben

seguirse a la hora de preparar los estados financieros incluyendo por ejemplo el reconocimiento de

ingresos, la valoración de los activos y el diferimiento de los gastos.

· An accounting principle is a fundamental rule, convention or idea governing current accounting practice.

Accounting principles are used to determine the appropriate procedure when preparing financial

statements and include e.g. revenue recognition, measurement of assets and accrual of expenses.

principio contable nombre masculino <un principio contable; el principio contable, unos principios contables,

los principios contables>

Collocations

· changes in accounting principles

· cambios en los principios contables

· generally accepted accounting principles

· principios contables generalmente aceptados

· the transaction-based accounting principle

· el principio contable del precio de acquisición

· the accruals-based accounting principle

· el principio contable del devengo

Examples

principles.

aceptados.

cost accounting

Definition

como puede ser el margen comercial.

Collocations

· the application of cost accounting principles

· managerial cost accounting concepts

· la contabilidad de costes en la empresa

fundamental accounting principle

Definition

funcionamiento, el de prudencia y el de no compensación.

Collocations

· the fundamental accounting principles relating to derivatives

· los principios contables fundamentales relacionados con derivados

<!-- image -->

/g3

Example 7. accounting principle in the Diccionario inglés-español de contabilidad: traducción de frases y expresiones (excerpts)

In addition, the translator could also consult example (7), which offers real examples of translations that give extra information, i.e., information that is not presented in (6), and that is not found in current cognitive or communicative dictionaries of Economics:

- a. accounting principle can  also  be  a  sequence  of  words  instead  of  a  multiword  term.  For instance,  the  translation  of cost  accounting principles is  'principios  de  la  contabilidad  de costes', i.e., it has nothing to do with 'principio contable';
- b. accounting  principle can  also  be  a  part  of  a  larger  multiword  term,  e.g., fundamental accounting principles and generally accepted accounting principles.

In sum, the construction of sets of usage-based dictionaries integrates online dictionary projects in the realm of Information Science. This has three related implications for the dictionary of the 21 st century. The fi  rst is that the preparation of either multi-fi  eld dictionaries of Economics or singlefi  eld dictionaries of Business must be abandoned. Instead, we must construct the most focused sub-domain dictionary we can, provided there is a market for this dictionary, i.e., there are users for the dictionary. This means that instead of preparing a 'dictionary of Economics' we are in favour of constructing sub-domain dictionaries of Economics, e.g., the accounting dictionaries . This accounting dictionary project is undergoing continuous preparation. It has expanded from its initial languages and polyfunctional nature (see example 3, above) to more languages and monofunctional situations (see examples 6 and 7, above). This has proved to be successful and signals the way ahead for achieving individualisation lexicographically, i.e., offering users the data they need in prototypical usage situations, as shown in examples (6) and (7).

The second is basically operational. For instance, when translating specialised texts, professional  translators  especially  need  information  tools  that  are  regularly  updated,  contain  many terms, in particular multiword terms, and have some techniques for maintaining quality and verifying the accuracy of updates. In addition, the dictionary project must be run on a secure, robust network, and be equipped with technologies for contacting editors of the information tools. These operational requirements are also important in the accounting dictionaries : they are regularly updated, are run on secure and robust systems, and their editors are easily contacted.

The third is theoretical. The concept of users' needs demands the adoption of lexicographic solutions for catering for their needs, especially when the solutions envisaged are innovative and have not been tried previously. There are two examples of such an endeavour in the Spanish part of the accounting dictionaries . One of them deals with the fi  nding that some of the translations of English IAS/IFRS terms into Spanish, which were made in the translation of English International Accounting Standards/International Financial Reporting Standards into Spanish, resulted in Spanish terms that are defi  ned and used in these Standards, although some of them are almost nonsensical in Spanish. The fi  nding demanded an innovative solution, which, on the one hand, maintained the nonsensical terms as these terms occur in accounting texts, and, on the other, informed users of their lack of sense. The inclusion of several types of usage notes was the solution adopted for informing users of this problem. A case in point is cash equivalent . The dictionary includes the following usage note: 'Spanish accountants prefer 'equivalente de efectivo' to the IAS/ IFRS term 'equivalente al efectivo'. The IAS/IFRS term is nonsensical in Spanish.'

The second solution, also a very innovative one, concerns the inclusion of English defi  nitions and their Spanish translations/adaptations for all the English lemmas (see example 6, above). In addition to offering textual clues, the Spanish texts are especially necessary for Spanish native speakers with poor English competence. Both solutions are possible in the accounting dictionaries because the Internet does not limit the lexicographic space devoted to the inclusion of dictionary data and because the Function Theory has proven an adequate approach for constructing information tools that can be adapted to the specifi  c needs users have for the time in which they are living and for the space in which they are working. In sum, the adaptations and modifi  cations prove that nothing 'is more practical than a good theory' (Bergenholtz, cited in Nielsen/Tarp 2009: ix).

## 5. Conclusion

This article presents the dictionary of Economics as an information tool that assists professional translators. The concept of 'dictionary of Economics' is analysed in terms of the Function Theory of Lexicography, which defends the argument that information tools must be designed for assisting specifi  c users to solve the specifi  c needs they have in specifi  c usage situations. In particular, this article focuses on the needs of professional translators whose needs are factual, linguistic, textual, and cultural.

The article analyses the type of data found in prototypical cognitive and communicative dictionaries of Economics and offers solutions for the dictionary of the 21 st Century, which is presented as an information tool that shows the existence of a close association between Lexicography and Information Science. This is illustrated by presenting a set of accounting dictionaries that contains the set and 27 individual components, each directed at solving needs users have in a specifi  c usage situation. For instance, professional translators translating English accounting texts into Spanish can search in two specifi  c dictionaries, El Diccionario Inglés-Español de Contabilidad: Traducción (Fuertes-Olivera et al. 2012a) and El Diccionario Inglés-Español de Contabilidad: Traducción de Frases y Expresiones (Fuertes-Olivera et al. 2012b). These will offer them specifi  c data for improving the afore-mentioned translation abilities, which makes them ideal candidates for being considered high quality dictionaries of the 21 st Century. In particular, data retrieved when searching for collocations and examples, i.e., frases y expresiones , and the inclusion of a Spanish translation of the English defi  nition makes this dictionary project innovative and signals the way ahead: this should always be embedded in a theory that aims to solve particular user needs in specifi  c usage situations.

Acknowledgments : Thanks are due to the Ministerio de Economía y Competitividad and the Junta de Castilla y León for fi  nancial support (Grants FFI2011-22885 and VA067A12-1, respectively ). Also to the University of Aarhus for fi  nancing my stay at Aarhus University as Velux Visiting Professor 2011-2012. Thanks are especially due to my colleagues at the Centre for Lexicography (Henning Bergenholtz, Sven Tarp, Sandro Nielsen, Patrick Leroyer and Birger Andersen) for their comments on a previous draft. And, fi  nally, my special thanks to Professor Sven Tarp and Associate Professor Patrick Leroyer for inviting me to take part in this Special Issue. I myself am responsible for any remaining mistakes.

## 6. References

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