This article describes the theoretical foundation of the accounting dictionaries as well as its practical results. Furthermore, the implementation of the project shows how the constant interaction of lexicographical theory with practical dictionary work over a period of 10 years has led to lexicographical development and adaptation resulting in ongoing adjustments to the dictionaries and their theoretical foundation. This is exemplified by studying the transition from polyfunctional to monofunctional dictionaries in an attempt to provide help in several types of usage situations, typically in communicative situations, e.g. when reading, writing or translating English, Danish or Spanish accounting texts, or cognitive situations, i.e. when users want to know more about accounting matters or accounting language. The article also indicates that the creation of this project connects e-lexicography with the knowledge-based economy. Lexicographers work in the cloud being physically thousands of kilometres away; they work with experts in accounting, databases and the Internet with the aim of constructing and updating a high-quality tool with relatively low information costs for users. Finally, this article shows that the future of lexicography rests on designing, constructing, and updating information tools that take into consideration not only the true nature of lexicography but also the possibilities of the Internet and its technologies, as advocates of the Function Theory of Lexicography do on a regular basis.
Keywords: SPECIALIZED LEXICOGRAPHY, FUNCTION THEORY, POLYFUNCTIONAL DICTIONARY, MONOFUNCTIONAL DICTIONARY, ACCOUNTING DICTIONARIES, INFOR-MATION TOOLS, LEXICOGRAPHICAL INFORMATION COSTS, ONLINE DICTIONARY, ELEC-TRONIC LEXICOGRAPHY, INTERNET, MEANING, WRITING, TRANSLATION, KNOWL-EDGE, DANISH, ENGLISH, SPANISHOpsomming: Ontwikkeling in die leksikografie: Van polifunksionele tot monofunksionele rekenkundige woordeboeke. Hierdie artikel beskryf sowel die teoretiese grondslag van die rekenkundige woordeboeke as die praktiese resultate daarvan. Verder http://lexikos.journals.ac.za 324 Sandro Nielsen and Pedro A. Fuertes-Olivera het die implementering van die projek getoon hoe die voortdurende wisselwerking van leksikografiese teorie met praktiese woordeboekwerk oor 'n tydperk van 10 jaar gelei het tot leksikografiese ontwikkeling en wysiging wat voortdurende aanpassings aan die woordeboeke en hul teoretiese grondslag tot gevolg gehad het. Dit word geïllustreer deur te let op die oorgang van polifunksionele na monofunksionele woordeboeke in 'n poging om hulp te verleen in verskeie soorte gebruiksituasies, gewoonlik in kommunikatiewe situasies, bv. wanneer Engelse, Deense of Spaanse rekenkundige tekste gelees, geskryf of vertaal word, of in kognitiewe situasies, d.i. wanneer gebruikers meer wil weet oor rekenkundige aangeleenthede of rekenkundige taal. Die artikel toon ook dat die skepping van hierdie projek e-leksikografie met die kennis-gebaseerde ekonomie verbind. Leksikograwe werk in die wolk deur fisies ...