A STUDY ABOUT ACCOUNTING PUBLICATIONS FROM A SEMIOTIC FOCUS

Authors

  • Fernando Batista Fontana Professor at Universidade do Vale do Rio dos Sinos (UNISINOS)
  • Carlos Alberto Diehl Professor of the Graduate Program in Accountancy, Unisinos.
  • Marcos Antonio de Souza Professor of the Graduate Program in Accountancy, Unisinos.
  • Clea Beatriz Macagnan Coordinator of the, Graduate Program in Accountancy, Unisinos.

DOI:

https://doi.org/10.17524/repec.v7i1.257

Keywords:

Accounting, Semiotics, Discourse analysis

Abstract

This paper was aimed at analyzing the contributions of semiotics teaching in Accounting. The actual development of semiotics as a modern science, which focuses on any language form, was only acknowledged between the 18th and 19th centuries. Since then, several authors have studied this theme, using semiotics as an instrument to analyze other sciences. Many authors classify Accounting, considered a science, as a language. Hence, it can be analyzed based on the premises of semiotics. In this study, bibliographic research and content analysis are used, the latter applied to the papers published about the theme in the following congresses: Associação Brasileira de Custo, USP de Controladoria e Contabilidade and Encontros da ANPAD. In addition, a search was undertaken in 22 international scientific Accounting journals. In conclusion, few theoretical contributions have been published in Brazilian congresses and in international scientific journals, but mainly practical contributions about the use of semiotics in Accounting.

Author Biographies

Fernando Batista Fontana, Professor at Universidade do Vale do Rio dos Sinos (UNISINOS)

M.Sc. in Accountancy (UNISINOS)

Carlos Alberto Diehl, Professor of the Graduate Program in Accountancy, Unisinos.

Ph.D. in Production Engineering (UFSC/HEC-Montreal)

Marcos Antonio de Souza, Professor of the Graduate Program in Accountancy, Unisinos.

Ph.D. in Controllership and Accounting (USP)

Clea Beatriz Macagnan, Coordinator of the, Graduate Program in Accountancy, Unisinos.

Ph.D. in Business Creation, Strategy and Management (Universidad Autónoma de Barcelona)

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Published

2013-03-29

How to Cite

Fontana, F. B., Diehl, C. A., de Souza, M. A., & Macagnan, C. B. (2013). A STUDY ABOUT ACCOUNTING PUBLICATIONS FROM A SEMIOTIC FOCUS. Journal of Education and Research in Accounting (REPeC), 7(1). https://doi.org/10.17524/repec.v7i1.257

Issue

Vol. 7 No. 1 (2013): January-March

Section

Articles

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