Accounting In Context Of Communication, Language, And Information
AbstractAccounting 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.
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Bibliographic InfoPaper provided by EconWPA in its series Finance with number 0511008.
Length: 16 pages
Date of creation: 16 Nov 2005
Date of revision:
Note: Type of Document - pdf; pages: 16
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information theory; financial analysis; behavior patterns; financial statements; structure assignment algorithm; predictability; information content; entropy.;
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- G - Financial Economics
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