Measuring Meaning in Accounting: Sharing Connotations of Underpinning Concepts
نویسنده
چکیده
Communication is central to accounting, and effective communication is, in part, dependent on the presence of shared meanings of relevant concepts between parties to a communication process. Within the framework originally proposed by Osgood et al (1957), this study measures the meaning of concepts fundamental to financial reporting. Subjects comprised four groups: accountants, bankers, managers and private (non-institutional) shareholders. The three ‘professional’ groups (accountants, bankers and managers) shared similar three-dimensional cognitive structures; while private (‘naive’) non-institutional shareholders had a simpler, unidimensional structure within which they hold meaning. While significant between-group differences in meaning were found, there was considerable shared meaning between accountants on the one hand and bankers and managers on the other.
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