Journal article

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

KA Houghton, JJF Hronsky

Accounting & Finance | Published : 1993

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 literat..

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University of Melbourne Researchers

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