Cost Accounting Communication in English as a Lingua Franca: A Multiparadigm Study of Social and Cultural Practices in Multinational Corporations
Keywords:
Cost Accounting Communication, English as a Lingua Franca, Multinational Corporations, Multiparadigm Analysis, Sociolinguistics in AccountingAbstract
This study provides a multiparadigm literature review of cost accounting communication within multinational corporations (MNCs), focusing on the use of English as a Lingua Franca (ELF). It critically analyzes how ELF functions across three epistemological paradigms: functionalist, interpretive, and critical. From the functionalist view, English supports standardization and efficiency in global cost reporting. The interpretive lens reveals that cost accounting communication is a socially constructed practice shaped by local cultures and interpersonal interactions. The critical perspective exposes how the dominance of English can reinforce power asymmetries, marginalizing non-native speakers and local accounting traditions. By synthesizing 41 academic works from 2000 to 2025, this review uncovers the linguistic, cultural, and political dimensions of cost communication and suggests practical and scholarly directions for enhancing inclusivity, clarity, and effectiveness in MNC accounting practices.
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