ACCOUNTING IN CONTEXT OF COMMUNICATION, LANGUAGE, AND INFORMATION

Stanley Salvary

Finance from University Library of Munich, Germany

Abstract: 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.

Keywords: information theory; financial analysis; behavior patterns; financial statements; structure assignment algorithm; predictability; information content; entropy. (search for similar items in EconPapers)
JEL-codes: G (search for similar items in EconPapers)
Pages: 16 pages
Date: 2005-11-16
New Economics Papers: this item is included in nep-hpe
Note: Type of Document - pdf; pages: 16
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Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwpfi:0511008

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