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Accounting In Context Of Communication, Language, And Information


  • Stanley C. W. Salvary


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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    References listed on IDEAS

    1. anonymous, 1978. "Communication," Management Science, INFORMS, vol. 24(9), pages 919-919, May.
    2. Adelberg, Ah, 1979. "Methodology For Measuring The Understandability Of Financial Report Messages," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 565-592.
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    More about this item


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

    JEL classification:

    • G - Financial Economics

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