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Accounting, Information semiosis

George Mickhail

No 2000-5, Working Papers from Laboratoire Orléanais de Gestion - université d'Orléans

Abstract: Information is relative to its contemplator. A contemplator does not exist in a vacuum but a magical world of their own disposition. Their magical world is realised through their faculty of mind that makes sense of their own existence. Their sense of existence is atypical realisation. Thus, there is no objective reality that can be realised by others but rather distinctive inter subjective interpretations of inherent realisations. This process of inter-subjective inquiry occurs in a communication continuum. In such a continuum, language or systems of signs are used by interpreters to acquire, represent and manipulate information. Our concern with a communication continuum are the problems of signification which include: reference, inference and choice in the social discourse of accountancy. In this paper, we ponder an philosophical conviction that is based upon the way people interpret and use signs -semiotics- in contemplating such a continuum of signs. The aim of which is two folds: (a) can semiotics provide critical theory-postmodernism with the means of explicit and critical reflection on the barriers to perfect communication which is a step in the right direction of human emancipation, and (b) to explore the potential of semiotics for intelligent accountancy based applications.

Date: 2000
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