haku: @indexterm BEHAVIOURAL ACCOUNTING / yhteensä: 54
viite: 31 / 54
| Tekijä: | Bagranoff, N. Houghton, K. Hronsky, J. |
| Otsikko: | The structure of meaning in accounting: a cross-cultural experiment |
| Lehti: | Behavioral Research in Accounting
1994 : SUPPLEMENT, VOL. 6, p. 35-57 |
| Asiasana: | ACCOUNTING BEHAVIOURAL ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | Accounting is a communication process. Therefore, the measurement of meaning is of fundamental importance in accounting. Several recent studies have measured meaning in accounting and have examined the cognitive structure of meaning from various perspectives. No published research to date, however, has measured connotative meaning across different cultures or national boundaries. This research investigates shared meaning among North American and Australian auditors for one important accounting concept, " extraordinary items". |
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