ACCOUNTING – A SEMIOTIC PROCESS
Patrut Vasile (),
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
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)
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