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Accounting – A Semiotic Process


  • Patrut Vasile

    () (Universitatea din Bacau, Facultatea de Stiinte Economice)

  • Rotila Aristita

    () (Universitatea din Bacau, Facultatea de Stiinte Economice)

  • Ciuraru-Andrica Cristina

    () (Universitatea din Bacau, Facultatea de Stiinte Economice)

  • Luca Mihaela

    () (Universitatea din Bacau, Facultatea de Stiinte Economice)


The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ inform

Suggested Citation

  • Patrut Vasile & Rotila Aristita & Ciuraru-Andrica Cristina & Luca Mihaela, 2009. "Accounting – A Semiotic Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1105-1112, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:1105-1112

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    Cited by:

    1. Daniela Postolache (Males), 2011. "Accounting Practice and Intelligent Technologies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.

    More about this item


    financial reporting; accounting communication; semiotic process;

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics


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