Communication Codes in Accounting

A Riahi-Belkaoui

South African Journal of Accounting Research, 1999, vol. 13, issue 1, 25-42

Abstract: A selected set of accounting concepts was subjected to analysis using multidimensional scaling techniques to evaluate the different communication codes used by academics and professional in the accounting field. The results verified a socio-linguistic thesis that predicts that academics will use a different communication code from professionals in their accounting concept perception.

Date: 1999
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DOI: 10.1080/10291954.1999.11435083

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