한국 회계 용어의 일본식 한자어 순화 방안 연구 ‒재무상태표, 손익계산서, 제조원가명세서, 이익잉여금처분계산서에 대한 분석을 중심으로‒ = A Study on the Refinement of Japanese-Style Sino-Korean Terms in Korean Accounting Terminology -Focusing on the Analysis of the Statement of Financial Position, Income Statement, Cost of Goods Manufactured Statement, and Statement of Appropriation of Ret

다국어 초록 (Multilingual Abstract)

This study begins with the recognition that Japanese-style Sino-Korean terms remaining in the Korean accounting field function not merely as historical remnants, but as ‘linguistic fossils’ that create learning barriers and communication gaps in the modern accounting environment. To address this, the study moves beyond existing normative discussions by developing a ‘Purification Necessity Score’ model that quantitatively prioritizes terms for refinement based on a comprehensive analysis of Kanji difficulty, term length, and frequency of public use. Furthermore, a survey was conducted among groups with varying levels of accounting knowledge to empirically analyze the social acceptability and practical challenges of the proposed refined terms.
The results revealed a conflict between different generations and career-level groups, stemming from a trade-off between the ‘learning cost’ faced by learners and the ‘switching cost’ feared by practitioners. This suggests that the refinement of accounting terminology is not simply a linguistic task of finding better alternatives, but a complex issue that requires a social consensus based on consideration of the cost structures of various stakeholders.