Accounting In Context Of Communication, Language, And Information
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.
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- anonymous, 1978. "Communication," Management Science, INFORMS, vol. 24(9), pages 919-919, May.
- repec:bla:joares:v:17:y:1979:i:2:p:565-592 is not listed on IDEAS
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