The purpose of a system of phonetic notation is to function as a resource for denoting theoretical models which become descriptive models when used in transcriptions (see Chapter 1 Section 1.3.1, Chapter 4 Section 4.0).

There are two sides to phonetic notation, namely the design of the glyph and its denotation. The history of written language and phonetic notation is full of the same glyph being used with different values. Just to take a random example, the ‘bullseye’ glyph ‘ʘ’ seems to have started life as a variant of the Greek letter theta <θ> in the Umbrian alphabet, for which

EP - 140 PB - Edinburgh University Press PY - 2013 SN - 9780748640737 SP - 73 T2 - Phonetic Transcription in Theory and Practice UR - http://www.jstor.org/stable/10.3366/j.ctt9qdrqz.10 Y2 - 2021/02/27/ ER -