What is it about?
Prior accounting research is premised, usually implicitly, on the mathematical model of communication. Ideas from the communications literature are applied to accounting, highlighting the wide variety of opportunities for conceptualising accounting as a communicative process. Based on new insights from the communications literature, we develop an agenda for future research.
Featured Image
Why is it important?
“Arguably, accounting is as much about communication as it is to do with measurement. No matter how effective the process of accounting quantification, its resultant data will be less than useful unless they are communicated adequately.” (Lee (1982, p. 152)
Perspectives
I like to take ideas from other fields and apply them to accounting. My co-author, Doris Merkl-Davies, is a linguist and is very good at taking ideas from the communications' literature and applying them to accounting. Taking an interdisciplinary approach allows us to present different ways of ‘seeing’ accounting communication and produce distinctive insights of the complex and multi-faceted phenomenon of accounting communication.
Professor Niamh M. Brennan
University College Dublin
Read the Original
This page is a summary of: A theoretical framework of external accounting communication, Accounting Auditing & Accountability Journal, February 2017, Emerald,
DOI: 10.1108/aaaj-04-2015-2039.
You can read the full text:
Contributors
The following have contributed to this page
