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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.

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.

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.

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.

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.

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

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.

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

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

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.

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).

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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

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.

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.

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.

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

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.

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.

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.

The purpose of this paper is to assess the overall alignment of undergraduate accounting degree programmes from all Certified Practicing Accountants Australia and Chartered Accountants Australia and New Zealand accredited higher education providers in Australia with the profession’s minimum educational expectations (MEEs).

The paper uses a series of quantitative and qualitative analyses to determine whether or not the content and focus of these programmes prepares students for contemporary accounting practice.

The results of these analyses demonstrate that most accredited undergraduate accounting degrees in Australia are largely unaligned with the profession’s expectations, with 18 (out of 57) degree programmes showing no overlap between their learning outcomes and the profession’s MEEs. In addition, only two (out of 57) programmes are shown to address all of the profession’s minimum expectations. A subsequent analysis of the focus and structure of the evaluated degree-level learning outcomes revealed additional inconsistencies between the interpretation of individual MEEs by the profession and the higher education sector.

This paper demonstrates that accredited undergraduate degrees are predominantly unable to prepare students for entry into the accounting profession, and that the prior efforts to align accounting curricula with the profession’s needs and expectation have thus far been largely unsuccessful. The findings of this paper are relevant for higher education providers and the accounting profession because they reflect the current level of alignment between the content and focus of undergraduate accounting education and the profession’s expectations. In addition, the findings of this paper highlight that the current accreditation process of the professional accounting bodies in Australia does not generate the desired alignment between academia and accounting practice.

The purpose of this paper is to explore the application of post‐structuralist theory to understanding hypertext and the World Wide Web, and the challenge posed by digital information technology to the practices of the information profession.

The method adopted is that of a critical study.

The paper argues for the importance of post‐structuralism for an understanding of the implications of digital information for the information management profession.

Focuses on an epistemological gap between the traditional practices of the information profession, and the structure of the World Wide Web.

Information scholars frequently make use of “conceptual imports” – epistemological and methodological models developed in other disciplines – when conducting their own research. The purpose of this paper is to make the case that social semiotics is a worthy candidate to add to the information sciences toolkit.

Both traditional and social semiotics are described in detail, with key texts cited. To demonstrate the benefits social semiotic methods may bring to the information sciences, the digital display screen is then employed as a test case.

By treating the display as a semiotic resource, the author is able to demonstrate that, rather than being a transparent window by which the author may access all of the data, the screen actually distorts and conceals a significant amount of information, and severely restricts the control users have over software packages such as online public access catalogues. A programming paradigm known as language-oriented programming (LOP), however, can help to remedy these issues.

The test case is meant to provide a framework by which other information sciences issues may be explores via social semiotic methods. Social semiotics, moreover, is still evolving as a subject matter, so IS scholars could also potentially contribute to its continued development with their work.