會計의 創造的 機能에 관한 言語學的 分析

다국어 초록 (Multilingual Abstract)

Accounting has often been called the "language of business", and both accounting and linguistics have similarities in many respects; a language represents phenomena in the real world, while accounting represents phenomena in the business world.
We may draw the conclusion that accounting has not only a passive function that gives expression to objects, but a creative function that gives a material effect on man's behavior and thinking, based on the accepted fact derived from the linguistics. The active function of language enables accountant to decide the income distribution by the illocutionary act of valuation and measurement, and accounting to affect decision making through the differently surrogated data as well.

목차 (Table of Contents)

• ABSTRACT
• Ⅰ. 序 論
• Ⅱ. 資本主義와 會計의 機能
• Ⅲ. 意思決定과 會計의 機能
• Ⅳ. 會計와 言語學
• Ⅴ. 結 論
• 參考文獻