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Accounting In Context Of Communication, Language, And Information

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  • Stanley C. W. Salvary

Abstract

Accounting at various times has been referred to as a communication process, a language, and a conveyor of information. Given this condition, an analysis of accounting in terms of the theories relating to those references would enable an understanding of: (1) how well the parts of accounting conform with language theory; (2) how communication theory can aid in the clarification and improvement of the accounting communication process; and (3) how relevant is information theory for the refinement of accounting information. This study is a partial analysis which presents some implications of those theories for accounting.

Suggested Citation

  • Stanley C. W. Salvary, 2005. "Accounting In Context Of Communication, Language, And Information," Finance 0511008, University Library of Munich, Germany.
    • Handle: RePEc:wpa:wuwpfi:0511008
    Note: Type of Document - pdf; pages: 16
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    File URL: https://econwpa.ub.uni-muenchen.de/econ-wp/fin/papers/0511/0511008.pdf
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    References listed on IDEAS

    as
    1. 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.
    2. anonymous, 1978. "Communication," Management Science, INFORMS, vol. 24(9), pages 919-919, May.
    3. Adelberg, Ah, 1979. "Methodology For Measuring The Understandability Of Financial Report Messages," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 565-592.
    4. Ashton, Rh, 1976. "Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 1-17.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    information theory; financial analysis; behavior patterns; financial statements; structure assignment algorithm; predictability; information content; entropy.;
    All these keywords.

    JEL classification:

    • G - Financial Economics

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