文章基本信息

标题：ACCOUNTING – A SEMIOTIC PROCESS
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作者：Pătruţ Vasile Rotilă Aristiţa Ciuraru-Andrica Cristina Luca Mihaela
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The final product of accounting which is intended towards satisfying the informational needs of the various users is a component part of a semiotic communication process whose outcome is that the transmitted messages “bear” in themselves knowledge/ information which can be “read” and “exploited” correctly only if there is a common basis for interpreting the “accounting signs”.
关键词：financial reporting, accounting communication, semiotic process.