Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems.

Wand and Weber's fundamental premise is that 'a physical-symbol system has the necessary and sufficient properties to represent real-world meaning'. Their representation of real-world meaning flows from three possible information system models: representational, state-tracking and de-compositional....

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Publicado en:	Abacus Vol. 48; no. 4; pp. 502 - 518
Autores principales:	Tollington, Tony, Spinelli, Gabriella
Formato:	Artículo
Publicado:	Wiley-Blackwell Dec2012
Materias:	Financial statements Deep structure (Linguistics) Surface structure (Linguistics) Information storage & retrieval systems Goodwill (Commerce) Intangible property Ontology Fair value
Acceso en línea:	Ver este registro en EBSCOhost