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Language policy and corporate law: A case study from Norway

Artikel i vetenskaplig tidskrift
Författare Guro R. Sanden
Publicerad i Nordic Journal of Linguistics
ISSN 0332-5865
Publiceringsår 2020
Publicerad vid Institutionen för tillämpad informationsteknologi (GU)
Språk en
Länkar https://www.cambridge.org/core/jour...
Ämnesord corporate law; diglossia; domain loss; language policy; multidisciplinary; Norway
Ämneskategorier Norska språket, Juridik och samhälle

Sammanfattning

This paper investigates how 492 of the largest companies in Norway comply with the language requirement of the Norwegian Accounting Act Article 3-4. The results show that 36% of the companies presented their financial statements in Norwegian only, 45% in one or more language(s) in addition to Norwegian, while 19% had been granted dispensation and presented statements in English-only. The company’s ownership, use of English as a corporate language, and industry affiliation were the three most commonly mentioned reasons for dispensation, but the findings show significant differences between industry sectors in terms of language choice. The study contributes to corporate law research by examining the interpretation and application of the Norwegian Accounting Act by the Norwegian Directorate of Taxes; to sociolinguistics by shedding new light on the concepts of domain loss and diglossia; and to language-sensitive research in international business by analysing language use in Norwegian companies.

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