The Syntax of the Accounting Language: A First Step

Autor/in	Botafogo, Frederico
Titel	The Syntax of the Accounting Language: A First Step
Quelle	In: Accounting Education, 28 (2019) 6, S.582-596 (15 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2019.1682627
Schlagwörter	Accounting; Syntax; Income; Measurement; Preferences; Money Management; Algebra; Program Design; Interdisciplinary Approach; Information Science; Teaching Methods; Professional Education; Semantics; Numbers + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Einkommen; Messverfahren; Programme design; Programmaufbau; Programmplanung; Fächerübergreifender Unterricht; Fächerverbindender Unterricht; Interdisziplinarität; Informationswissenschaft; Teaching method; Lehrmethode; Unterrichtsmethode; Berufsausbildung; Semantik; Zahlenraum
Abstract	We review and interpret two propositions published by Ellerman [2014. On double-entry bookkeeping: the mathematical treatment. "Accounting Education," 23(5), 483-501] in this journal. The paper builds on this contribution with the view of reconciling the two, apparently dichotomous, perspectives of accounting measurement: the stock and the flow approaches to income. It claims that T-accounts have an underlying algebraic structure suitable for approaching measurement from either or both perspectives. Accountants' preferences for stocks or flows can be framed in ways which are mutually consistent. This is a first step in addressing this consistency issue. We avoid the difficult mathematics of abstract algebra by applying the concept of syntax to accounting numbers such that the accounting procedure qualifies as a formal language to convey meaning. We are addressing those educators responsible for designing accounting degree programmes, for whom grasping the issue of syntax is important when offering cross-disciplinary options to accounting students with interest in, or need for, engaging with information science. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2020/1/01