Search results

1 – 10 of 362
Article
Publication date: 4 October 2018

Shaul Hayoun

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial…

Abstract

Purpose

The purpose of this paper is to contribute to the discussion on the non-essence of accounting by focusing on financial accounting’s distinct technology: financial statements. Complementing the genealogical perspective on accounting’s changing socio-historical settings, it proposes a semiotic perspective on the accounting statement.

Design/methodology/approach

The paper takes an interdisciplinary approach in the theoretical framing of IFRS recognition and measurement principles that underlie the statement of financial position. It mobilises Saussure and Barthes’ sign theory – semiology, as it provides a meaningful delineation of financial accounting, bringing out its distinct numerical-linguistic knowledge-construction operation.

Findings

In addition to the justification of employing semiology as a parent discipline for accounting, it is shown how IASB’s recognition and measurement procedures manifest the interrelated non-essentialist semiological principles of reciprocal articulation and value constellation. Accounting entries (“expression”) are not representations of pre-existing economic resources (“content”), but rather both are mutually constituted by delimiting the resource/asset from its broader category. Such judgment-based articulation results with value constellations, where asset value is merely a relational product of other values.

Originality/value

To the long-established critique that accounting has no essence, the paper adds a formulation of a non-essentialist semiotic logic: the financial statement’s semio-logic. It further sheds light on the role of such logic as an epistemological presupposition to the accounting – society reciprocity, where accounting is a malleable product of, and is used to exert power over, its social surroundings.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 1 October 2003

Douglas Raber and John M. Budd

From the perspective of semiotics, “information” is an ambiguous theoretical concept because the word is used to represent both signifier and signified, both text and…

12391

Abstract

From the perspective of semiotics, “information” is an ambiguous theoretical concept because the word is used to represent both signifier and signified, both text and content. Using the work of Fernand de Saussure, this paper explores theoretical possibilities that open by virtue of understanding information as sign. Of particular interest is the way semiotics suggests ways to bridge the theoretical gap between information as thing and information as cognitive phenomenon by positing information as a cultural phenomenon.

Details

Journal of Documentation, vol. 59 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 1 February 2005

Gary P. Radford and Marie L. Radford

Explores the relevance of structuralism and post‐structuralism to the field of library and information science (LIS).

6538

Abstract

Purpose

Explores the relevance of structuralism and post‐structuralism to the field of library and information science (LIS).

Design/methodology/approach

The paper is a literature‐based conceptual analysis of the two philosophical movements, structuralism and post‐structuralism, as represented by the seminal figures of Ferdinand de Saussure and Michel Foucault.

Findings

The principles of structuralism and post‐structuralism have significant implications for how the role of the modern library can and should be viewed.

Originality/value

Provides insights into LIS by drawing on philosophical perspectives that are beyond the LIS literature.

Details

Journal of Documentation, vol. 61 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Abstract

Details

Communication as Gesture
Type: Book
ISBN: 978-1-78756-515-9

Article
Publication date: 11 January 2013

Alon Friedman and Richard P. Smiraglia

The purpose of the research reported here is to improve comprehension of the socially‐negotiated identity of concepts in the domain of knowledge organization. Because…

1790

Abstract

Purpose

The purpose of the research reported here is to improve comprehension of the socially‐negotiated identity of concepts in the domain of knowledge organization. Because knowledge organization as a domain has as its focus the order of concepts, both from a theoretical perspective and from an applied perspective, it is important to understand how the domain itself understands the meaning of a concept.

Design/methodology/approach

The paper provides an empirical demonstration of how the domain itself understands the meaning of a concept. The paper employs content analysis to demonstrate the ways in which concepts are portrayed in KO concept maps as signs, and they are subjected to evaluative semiotic analysis as a way to understand their meaning. The frame was the entire population of formal proceedings in knowledge organization – all proceedings of the International Society for Knowledge Organization's international conferences (1990‐2010) and those of the annual classification workshops of the Special Interest Group for Classification Research of the American Society for Information Science and Technology (SIG/CR).

Findings

A total of 344 concept maps were analyzed. There was no discernible chronological pattern. Most concept maps were created by authors who were professors from the USA, Germany, France, or Canada. Roughly half were judged to contain semiotic content. Peirceian semiotics predominated, and tended to convey greater granularity and complexity in conceptual terminology. Nodes could be identified as anchors of conceptual clusters in the domain; the arcs were identifiable as verbal relationship indicators. Saussurian concept maps were more applied than theoretical; Peirceian concept maps had more theoretical content.

Originality/value

The paper demonstrates important empirical evidence about the coherence of the domain of knowledge organization. Core values are conveyed across time through the concept maps in this population of conference papers.

Details

Journal of Documentation, vol. 69 no. 1
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 23 March 2021

Alena Golyagina

Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and…

Abstract

Purpose

Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the semantic nature of resistance towards the imported management accounting concept.

Design/methodology/approach

The paper draws on the extensive literature review of the histories of accounting in the Soviet Union and the United States in the first part of the twentieth century and 17 interviews conducted with the Russian accounting academics.

Findings

We demonstrate the case of resistance in adopting the imported Anglo-Saxon management accounting concept. We also discuss historical underpinning and origins of this resistance in light of semantic field theory.

Research limitations/implications

The paper calls for more research in the non-Anglo-Saxon contexts problematizing conventional assumptions and beliefs about objectivity and universality of accounting language.

Practical implications

The study demonstrates the importance of understanding historical and cross-cultural developments of accounting language for accounting educators and practitioners. Critical awareness of the differences in semantic fields of accounting can help accounting researchers and educators to develop contextualized research projects and context-relevant teaching practices.

Originality/value

The study contributes to the literature on translations of accounting concepts by demonstrating that accounting concepts are not understood in isolation, instead, they are interpreted in relation to each other. The present study demonstrates that the relationship between the management accounting concept (the signifier) and its meanings (signifieds) is fluid, culturally and historically contingent. To understand this relationship, we should attend to the historical development of semantic fields and associative relations between concepts.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 27 May 2014

Jolanta Szulc and Gabriela Besler

– The purpose of this paper is to find a structure of information expressed in signs. Analysis shows that the arrow of time must be included in its constituent elements.

Abstract

Purpose

The purpose of this paper is to find a structure of information expressed in signs. Analysis shows that the arrow of time must be included in its constituent elements.

Design/methodology/approach

The objective was achieved by discussing some important concepts of sign, both philosophical and semiotic. The results were then applied to a case study and also referred to collecting, searching and processing information.

Findings

The results of the research are as follows: a sign structure useful for information science is composed of five elements: the sign itself, the sender of an information's content, the recipient of the information's content, a context in which a sign appears and a situation (or an object) in reality to which a sign refers. The place of the arrow of time is in the element called a context.

Research limitations/implications

Further research should concentrate on the following subjects: the active or passive role of a person in sign-situations; and the sign as a subjective/objective entity.

Practical implications

Such a solution seems to be useful in the area of information science.

Originality/value

Two new ideas have appeared in this paper: the five-element conception of sign with a place for the arrow of time; and applying this idea into an analysis case study and research on collecting, searching and processing information.

Book part
Publication date: 7 July 2004

Phillip Vannini

Despite the attention that Charles Sanders Peirce and Herbert Blumer dedicated to semiosis, symbolic interactionism still clearly lacks a theory of the sign. Attempts to…

Abstract

Despite the attention that Charles Sanders Peirce and Herbert Blumer dedicated to semiosis, symbolic interactionism still clearly lacks a theory of the sign. Attempts to appropriate Saussurean semiology and deconstruction have been made, but these have often resulted in, respectively, denying the importance of interaction and interpretation, or in implying the demise of meaning. In this article I propose an interpretive analytics of the sign by building upon Peircean semiotics and social semiotics. I examine the sign as a tripartite process of relations among object, representamen, and interpretant and analyze processes of production, distribution, and consumption of signs, and how these processes are shaped by power dynamics. I discuss how socio-semiotic codes are constituted through specific ideological discursive practices, and how these discursive practices are contingent on exo-semiotic conditions. Finally, I reflect on the importance of this approach for the continued growth of symbolic interactionism.

Details

Studies in Symbolic Interaction
Type: Book
ISBN: 978-1-84950-261-0

Abstract

Details

A Postmodern Accounting Theory
Type: Book
ISBN: 978-1-78769-794-2

Article
Publication date: 1 August 2008

Branka Mraović

The purpose of this paper is to examine the contribution by the Russian social philosopher and cultural theoretician M.M. Bakhtin to the development of social sciences…

Abstract

Purpose

The purpose of this paper is to examine the contribution by the Russian social philosopher and cultural theoretician M.M. Bakhtin to the development of social sciences and, particularly, the author's relevance for the issue of agency.

Design/methodology/approach

The article provides some details about Bakhtin and discusses his theories and their influence.

Findings

Agency is always directed towards the other axiological position, in which the Self‐Other relationship is always a cross‐over or a transgredient relation. The active role of the Other in the act of communication is the very reason why “the utterance of the Other” is not only the topic of speech but also why it enters speech and its syntactic construct as a particular constructive element.

Practical implications

In this way, Bakhtin's philosophy of language can find an equally constructive use in the interdisciplinary theoretical discourse within the context of the development of post‐Cartesian human sciences as well as in the new practical determination of human agency in an era of globality.

Originality/value

Bakhtin's theory of speech as human agency provides a tool for constructing new mental models, the realization of which relies on the assumption of the organizing culture.

Details

Social Responsibility Journal, vol. 4 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

1 – 10 of 362