FORMAL LANGUAGE MODELS FOR ACCOUNTING INFORMATION
Abstract
A linguistic approach to the accounting model has been suggested by prior accounting research. This thesis formalizes and extends this research direction by developing a context-sensitive grammar as a sufficient model of the accounting language of an organization. The grammar which models the accounting language is derived from the concept of a case grammar which was developed in linguistics for natural language. The case grammar representation provides the ability to model both the syntax and semantics of accounting information. This linguistic-theoretic basis provides a mechanism for the interface between accounting theory and accounting system implementation. This mechanism is called the Language-Based Model and it integrates account theories of Chambers and Ijiri with current linguistic and database theory. The use of the Language-Based Model results in a meta-language for the primary description of the accounting database which is isomorphic with the syntactics and semantics of the accounting language to be stored in the database. The linguistic analysis of the accounting language also leads to the development of an editing model for accounting information. The editing model integrates the efforts of: management, the auditor, the accountant, and the systems analyst; to develop a sophisticated screening mechanism which maintains the accuracy and reliability of the accounting database.
Degree
Ph.D.
Subject Area
Management
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