DIACHRONY OF ACCOUNTING AND AUDITING TERMS IN ENGLISH AND UZBEK LANGUAGES

Abstract

This article explores the diachrony of accounting and auditing terms in English and Uzbek, focusing on their historical evolution, cultural roots, and etymology. Accounting and auditing, essential components of modern economies, have undergone significant transformations over millennia. However, despite their historical significance, the origins and development of the terms used in these fields remain underexplored, particularly in a cross-linguistic comparison between English and Uzbek. The study fills this knowledge gap by analyzing the historical background and etymological roots of key accounting terms in both languages.

The research employs a qualitative approach, utilizing a literature review to examine historical records, etymological sources, and academic discussions on accounting practices. It also incorporates historical context, focusing on ancient civilizations, Islamic traditions, and Central Asian contributions to accounting. Findings reveal that both English and Uzbek terms for accounting and auditing trace back to ancient practices, influenced by cultural, economic, and social developments. The article highlights the shared heritage and distinct trajectories of accounting terminology in these two languages.