Main Article Content
Interest in specialized lexicography has been propelled both by the development of LSP communication in academic circles and by the consolidation of function-based approaches to lexicography that have identified the existence of several user types, e. g. experts, semi-experts and interested laypersons, and use situations, typically cognitive-oriented and communicative-oriented types (Bergenholtz/Tarp 2003, 2004). This paper follows suit and elaborates on the selection of Spanish lemmas in a particular dictionary project: the Accounting Dictionaries. This dictionary project aims to satisfy the needs of translators (primary user group), accountants and financial experts (secondary user group), and students of accountancy, students of translation, journalism and interested laypersons (tertiary user group). It addresses the issue as a lexicographical problem and makes comments on the decisions taken by a lemma selection team who based their decisions on the principle of relevance. This principle states that the selection and treatment of dictionary data are directly related with the nature of the data to be included, the function(s) of the dictionary and the user situation in which the dictionary is intended to be used. In particular, Spanish lemmas were selected from three main sources: existing dictionaries, an in-house corpus, and very specific accounting texts through a process of intensive reading.