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....
| Publicado en: | Abacus Vol. 48; no. 4; pp. 502 - 518 |
|---|---|
| Autores principales: | , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Dec2012
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=83597897&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 83597897 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Dec2012 vid: 48 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 83597897 10.1111/j.1467-6281.2012.00376.x ppf: 502 ppct: 16 formats: fmt: @attributes: type: P size: 128KB tig: atl: Applying Wand and Weber's Surface and Deep Structure Approaches to Financial Reporting Systems. aug: au: Tollington, Tony Spinelli, Gabriella affil: Brunel Business School, Brunel University su: Financial statements Deep structure (Linguistics) Surface structure (Linguistics) Information storage & retrieval systems Goodwill (Commerce) Intangible property Ontology Fair value sug: subj: Financial statements Deep structure (Linguistics) Surface structure (Linguistics) Information storage & retrieval systems Goodwill (Commerce) Intangible property Ontology Fair value keyword: Artefacts Intangibles Systems ab: 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. We address these three types of information system in the context of financial reporting systems and we use purchased goodwill and other intangible assets to selectively critique their characteristics. The principle feature of this critique is the comparison that is made throughout the paper between an economic and an artefactual (physical-symbol) representation of assets, particularly the intangible ones, in the financial reporting domain. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2012 holdings: @attributes: islocal: N |
|---|