Philosophy and Education in the Space Age

Katz, Israel J.

doi:10.1111/j.1749-6632.1966.tb50992.x

Cited by 1 publication

(4 citation statements)

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“…110–111). Referring to the interpreted message, Katz (1966) clarifies that the “semantic component of language relates to meaning rather than […] structural relationship” (p. 152). Any meaning derived from a message is “based upon rules which explicate an ability to interpret infinitely many statements” (Katz, 1966, p. 152).…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Referring to the interpreted message, Katz (1966) clarifies that the “semantic component of language relates to meaning rather than […] structural relationship” (p. 152). Any meaning derived from a message is “based upon rules which explicate an ability to interpret infinitely many statements” (Katz, 1966, p. 152). As with Salvary (2005), even though language may have a “multiplicity of meanings”, we refer here to “language” as the written language of IPSAS.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…4.2 Language and international public sector accounting standards implementation Katz (1966) subdivides the language theory into three streams: phonological, syntactic and semantic. In the accounting context, "only the syntactic and semantic theories are relevant" (Katz, 1966, pp.…”

Section: Jaoc 192mentioning

confidence: 99%

“…110-111). Referring to the interpreted message, Katz (1966) clarifies that the "semantic component of language relates to meaning rather than [. .…”

Section: Jaoc 192mentioning

confidence: 99%

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Culture, language, and accounting reform: a new perspective on IPSAS implementation

Abdulkarim

Umlai

Al-Saudi

2022

JAOC

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Purpose This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired-sample t-test, regression and factor analyses were conducted on data from a sample of 101 respondents. This study also used ordinary least squares to test hypotheses. Findings The cultural dimensions of professionalism, secrecy and uniformity significantly influence the implementation of IPSAS. Furthermore, this study finds a significant link between culture, language and IPSAS implementation, which underlines the need for careful consideration of International Public Sector Accounting Standards Board policies in the promotion of IPSAS internationally. Research limitations/implications While this study is limited to its research method, using secondary data would have been challenging given the setting and accessibility issues. This study overcomes this problem by using a self-administered questionnaire. Prior studies confirm the reliability of the constructs. Despite providing justifications for why the authors use judgemental sampling, the authors acknowledge the limitation of the technique in survey distribution. Furthermore, the findings cannot be read without caution, as the authors focused on one country. However, interactions between accounting practices and culture in one country may be transferred to other countries that share a common language and culture with Qatar. The authors believe future research in this area will complement the understanding of the determinants of IPSAS implementation should the study be replicated. Social implications Policymakers, standard setters and regulators should promote and enforce an integrated approach that reflects the need for accountants and auditors to be conscious of the effects of culture and language, given the likelihood of widespread IPSAS adoption. Originality/value This study offers insight into the significance of culture and language in reforming public-sector accounting systems in developing nations and emerging economies.

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Section: Hypotheses Developmentmentioning

confidence: 99%

Section: Hypotheses Developmentmentioning

confidence: 99%

Section: Jaoc 192mentioning

confidence: 99%

“…110-111). Referring to the interpreted message, Katz (1966) clarifies that the "semantic component of language relates to meaning rather than [. .…”

Section: Jaoc 192mentioning

confidence: 99%

See 2 more Smart Citations