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The Development of Meaning in Accounting: An Intertemporal Study
Author(s) -
Houghton Keith A.
Publication year - 1987
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1987.tb00085.x
Subject(s) - meaning (existential) , semantic differential , differential (mechanical device) , accounting , psychology , epistemology , social psychology , business , philosophy , engineering , aerospace engineering
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).