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Semantic Differential - Device For Measuring Interprofessional Communication Of Selected Accounting Concepts

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  • OLIVER, BL

Abstract

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Suggested Citation

  • Oliver, Bl, 1974. "Semantic Differential - Device For Measuring Interprofessional Communication Of Selected Accounting Concepts," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 299-316.
    • Handle: RePEc:bla:joares:v:12:y:1974:i:2:p:299-316
    DOI: http://hdl.handle.net/10.2307/2490378
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    Citations

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    Cited by:

    1. Tony Mortensen & Richard Fisher, 2011. "The meaning of cash in the context of alternative accounting standards," Accounting Research Journal, Emerald Group Publishing Limited, vol. 24(1), pages 23-49, July.
    2. G.R. Chesley, 1986. "Interprétations des expressions d'incertitude," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 200-221, March.
    3. Sami El Omari & Mohamed Taieb Hamadi & Wafa Khlif, 2016. "La diversité des sources d'interprétation et d'application des normes comptables internationales ; un frein à la convergence de la pratique," Post-Print hal-01900554, HAL.
    4. Tian, Yan & Zhou, Hui, 2015. "From bottom line to consumers’ mind: The framing effects of accounting information," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 56-66.
    5. Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, University Library of Munich, Germany.
    6. G.R. Chesley, 1986. "Interpretation of uncertainty expressions," Contemporary Accounting Research, John Wiley & Sons, vol. 2(2), pages 179-199, March.
    7. Barbara Weißenberger & Gero Holthoff, 2013. "Cognitive style and connotative meaning in management accounting communication," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(1), pages 1-25, May.
    8. Guan, Jian & Levitan, Alan S. & Kuhn, John R., 2013. "How AIS can progress along with ontology research in IS," International Journal of Accounting Information Systems, Elsevier, vol. 14(1), pages 21-38.
    9. Lowe, Alan & Locke, Joanne & Lymer, Andy, 2012. "The SEC's retail investor 2.0: Interactive data and the rise of calculative accountability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(3), pages 183-200.
    10. Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.

    More about this item

    Keywords

    Interprofessional communication; Semantic differential; Decision making;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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