ABSTRACT

This paper examines the use of the two written Norwegian language standards, Nynorsk and Bokmål, by companies in Norway. By adopting a legal perspective on the language policy of Norway as stipulated by the Language Council of Norway (2005) and the Norwegian Ministry of Culture and Church (2008), the paper investigates how 492 of the largest companies in Norway measured by revenue comply with the language requirement of the Norwegian Accounting Act Article 3–4. The findings show that the use of Nynorsk is marginal, as only five companies presented their financial statements in Nynorsk for the financial year of 2015. The paper concludes that there is a gap between the objectives of the language policy and the linguistic reality in Norwegian business, and that the current language regulation fails to fully support the language policy goal of maintaining both Nynorsk and Bokmål as functional varieties of the Norwegian language.

摘要

本文研究了挪威公司对两种书面挪威语言标准（Nynorsk和Bokmål）的使用。通过采用挪威语言委员会（2005）和挪威文化和教会部（2008）规定的挪威语言政策的法律观点，本文研究了按收入衡量的挪威最大的492家公司如何遵守挪威会计法第3-4条的语言要求。调查结果表明，使用Nynorsk的可能性很小，因为只有五家公司在Nynorsk提交了2015财政年度的财务报表。该论文得出的结论是，语言政策的目标与挪威企业的语言现实之间存在差距，