Cover Image
QR Code

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....

Full description

Published in:Abacus Vol. 48; no. 4; pp. 502 - 518
Main Authors: Tollington, Tony, Spinelli, Gabriella
Format: Article
Published: Wiley-Blackwell Dec2012
Subjects:
Financial statements
Deep structure (Linguistics)
Surface structure (Linguistics)
Information storage & retrieval systems
Goodwill (Commerce)
Intangible property
Ontology
Fair value
Online Access:View this record in EBSCOhost