The Development of Meaning in Accounting: An Intertemporal Study

Keith A. Houghton

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

Abstract

Abstract: The measurement of meaning is an important aspect of research in both psychology and education. Using a semantic differential based instrument, the present study examines the development of connotative meanings for certain accounting concepts. Specifically, it measures the change in (1) the meaning of those concepts, and (2) the cognitive structure within which those meanings are held, observed between two points in time (the commencement and conclusion of a MBA accounting course).

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1974Foundations of Behavioral Research 1972The Semantic Dimensions of Financial Statements 1980Factor Comparability And The Advantages Of Multiple Group Factor Analysis 1974The Semantic Differential: A Device for Measuring the Interprofessional Communication of Selected Accounting Concepts 1973Measurement of Meaning in Financial Reports 1987True and fair view: An empirical study of connotative meaning 1988The measurement of meaning in accounting: A critical analysis of the principal evidence 1978Connotative meaning and its role in accounting change: A field study

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