THE SHARING OF MEANING BETWEEN ACCOUNTING STUDENTS AND MEMBERS OF THE ACCOUNTING PROFESSION

Keith A. Houghton · Jane J.F. Hronsky

49 citations0/0 files storedAccounting and Finance

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Accounting Education and Careers Accounting Theory and Financial Reporting linguistics and terminology studies

Abstract

Abstract. This study examines the extent to which accounting students and practising accountants share the same meanings of fundamental accounting concepts. In doing so, it provides evidence on the suitability of using accounting students as surrogates for accounting practitioners in the study of connotative meaning in accounting. Using the semantic differential technique, the “cognitive structure” (the structure within which meaning is held) as well as the positioning or placement of concepts within the structure were determined for both groups. Each group was found to have a similar cognitive structure (a three dimensional structure comparable to the classic structure found in the psychology literature, Osgood, Suci and Tannenbaum, 1957). However, the placement or positioning of concepts by students within that shared structure was significantly different to that of accounting practitioners.

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References

1967Foundations of Behavioral Research 1940An introduction to corporate accounting standards 1980Students As Surrogates in Behavioral Accounting Research: Some Evidence 1933The Economics of Accountancy.1969Some methodological issues in semantic differential research.1977The development of meaning 1972The Semantic Dimensions of Financial Statements 1974The Semantic Differential: A Device for Measuring the Interprofessional Communication of Selected Accounting Concepts

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