Accounting as a system of semantic fixation:a philological perspective on automation and accounting education

Abstract

This academic article focuses on a philological analysis in which accounting is viewed not merely as a technique, but as a specialized linguistic system that encodes and stabilizes meanings about a given economic reality. From this perspective, the transition from natural language to normative accounting language is examined, highlighting the deliberate reduction of semantic ambiguity as a necessary condition for automation. The analysis further explores the link between language and technology, demonstrating that artificial intelligence does not truly understand accounting language, but rather operates on semantic structures that have been previously stabilized by standards such as the International Financial Reporting Standards (IFRS). This distinction makes it possible to rethink the nature of accounting knowledge and to question traditional notions of interpretation and objectivity within the discipline. Additionally, the pedagogical implications of this approach are examined, proposing a transformation in accounting education that prioritizes critical thinking, normative interpretation, and an understanding of language as a constructor of reality. It is therefore concluded that the accountant of the new era must assume the role of an active interpreter of accounting discourse, rather than merely an executor of automated operations.