ACCOUNTING – A SEMIOTIC PROCESS

Patrut Vasile (), Aristita Rotila, Cristina Ciuraru-Andrica and Luca Mihaela ()
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Patrut Vasile: Universitatea din Bacau, Facultatea de Stiinte Economice
Luca Mihaela: Universitatea din Bacau, Facultatea de Stiinte Economice

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 1105-1112

Abstract: 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

Keywords: financial reporting; accounting communication; semiotic process (search for similar items in EconPapers)
JEL-codes: M (search for similar items in EconPapers)
Date: 2009
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