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Commonality between the preparer and the user of fi nancial information as a prerequisite for conveying meaning

Southern African Business Review

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Field Value
 
Title Commonality between the preparer and the user of fi nancial information as a prerequisite for conveying meaning
 
Creator Cronjé, CJ
Gouws, DG
 
Subject corporate annual reports, encoding and decoding messages, meaning
 
Description 4Preparers of fi nancial information encode their message in an accounting language that needs to be decoded by users to enable them to understand and use the information properly. In order to convey meaning successfully, the sender and the receiver of a message need to use the same method to encode and decode the message, that is, there needs to be some commonality of language between the two parties. The research problem focuses on the issue of whether there is room to increase the commonality between the preparer and the user as a prerequisite for conveying meaningin corporate annual reports (CARS). The research problem was investigated mainly through questionnaires aimed at preparers and users of accounting information. It was found that the statutory and contextual sections of CARS are interdependent and could be utilised more in order to enhance the commonality of the accounting language for conveying meaning.
 
Publisher College of Economic and Management Sciences (UNISA)
 
Contributor —
 
Date 2012-05-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://www.ajol.info/index.php/sabr/article/view/76398
 
Source Southern African Business Review; Vol 15, No 2 (2011)
1998-8125
1561-896X
 
Language eng
 
Relation https://www.ajol.info/index.php/sabr/article/view/76398/66856
 
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