会計情報の意味論的アプローチ : 会計情報教育における企業研究

概要

論文の詳細を見る
The accounting information education is an enterprise management argument that is not a specialty of technology argument with regard to a computer but teaches the ac.counting with the computer. The accounting information is the first step because the accounting is just like a business language. Accounting information education began with the fact that an information user teaches the information system to offer useful information in decision making. ASOBAT is the theory for that. ASOBAT constructed the accounting theory from the viewpoint to see the accounting as the information offer system. There Is "a law of causality approach" and "a semantic approach" in the interpretation method of the accounting information, it is in the relation that stores. "The semantic approach" to accounting information education and the mformation that calls and lives with the decision making information is been to obtain. And, another is to understand the general context of a certain enterprise. The purpose of this paper is to show the relation between the management idea and the partial analysis data.
東海学園大学の論文