A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
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This document provides an overview and comparison of syntactic, semantic, and behavioral (pragmatic) accounting theories. Syntactic theories focus on sentence structure and rules, semantic theories study the meaning of sentences, and pragmatic theories examine how meaning changes based on context. Historical cost accounting may produce accurate outputs syntactically but lack semantic accuracy if not useful for decision making. Pragmatic theories are criticized for focusing on accountant behavior rather than measuring attributes of the firm. The document concludes that traditional accounting theory consists of practical views that provide a theoretical basis for accounting methods and set out its relationship to other fields of knowledge.
A comparative analysis of Syntactic ,semantic And behavioral Accounting theory
- 1. A comparative analysis of Syntactic ,semantic And behavioral Accounting theory PRESENTER PAVITHRA 1ST M.COM Under the guidance of Sundar B. N. Asst. Prof. & Course Co-ordinator GFGCW, PG Studies in Commerce Holenarasipura
- 2. Content Introduction Content of the body Conclusion Reference
- 3. Introduction In commerce they believe that there is a solutions to every accounting problem no it is for Away from the treet because there are many issue remain unresolved After having the knowledge of more accounting to become of student of accounting theory is recommended .the accounting theory provides the knowledge of generally accepted accounting principle’s contemporary issues and other development in the field so we should understand theory and it’s main issues like .theory approaches of constructing the theory .need of accounting theory
- 4. What is accounting theory? Hendricksen’s define Logical reasoning in the form of set of broad principle’s that Provide a general framework of reference by which accounting practice and procedures
- 5. Classification of accounting theory Structural (syntactical)theories Interpretational(sementical)theories Behavioral (pragmatic) theories
- 6. Syntactic and sementic theory Sementic inputs are the transaction and exchanges recorded in voucher journal and leadger The input are then manipulated on the basis of the premises and assumption of historical cost accounting The output may be syntactical Accurate but nevertheless be valueless due to a lack of sementic accuracy (a lack of correspondence with real –world events transaction or values)
- 7. Historical cost accounting may produce accurate outputs but which nevertheless have little or no utility That is they are not useful for economic decision making except to verify accounting entries Syntactic and sementic theory
- 8. Pragmatic theories Psychological pragmatic approach Theory defends on abservation of the reaction of users to the accountant outputs a reaction is taken an evidence that the output are useful and contain relevant information
- 9. Pragmatic theories Critisms of descriptive the guality of an accountant action does not consider the guality of an accounts action 1. does not provide for accounting practices to be challenged 2. Focuses on accountants behavioral not on measuring the attributes of the firm
- 10. Syntactic v/s sementic v/s pragmatics Syntactic is the study of sentence structure and the rules of grammar . While people can do what they want with language (and many often do ). Syntactic helps common user’s of a language understand how to organize words so that they make the most sense . Let’s start with this sentence.”the through pasture the chased a dog rabbit”
- 11. Syntactic v/s sementic v/s pragmatics Using normal rules of Syntactic our first example sentence means nothing.but rearrange those exact words in a new order and they make Perfect Syntactical sense “the dog chased a rabbit through the pasture” Sementics on the other hand is the study of the meaning of sentences for instance there’s a world of difference in these two sentences”I robbed a bank And a bank robbed me”
- 12. Syntactic v/s sementic v/s Pragmatics Also if we rearrange our first example to read”rabbit chased the dog through the pasture” It might make sense as for as Syntactic but seen a Little add when considering sementics.that’s because rabbits don’t usually chase dog .p Pragmatics takes sementic one step further because it’s the study of the meaning of sentnces within a contain context .If we jump back over to the example of a rabbit chasing a body .we can look at the oddity of the dogs long history of being a scaredy cat
- 13. Syntactic v/s sementic v/s Pragmatics Also consider The declarative sentence “break it down” The meaning of this sentence changes dramatically with context .if you re at the end of a large gathering and someone tells you to “break it down “they may mean for you to help put away folding Tables on a dance floor.a person logically hear “break it down”as a call to show off some super sweet dance moves in a business presentation”break it down May be a call for you to share your great business related concept
- 14. Syntactic v/s sementic v/s Pragmatics Of course a person may interpret “break it down” As literally knowing over a towers of building blocks .or even bringing down a building (or another large structure ) if they work in construction
- 15. Example Syntactics green (bottom) yellow: red Sementics Green=go: …red = stop Pragmatics If red and no traffic then allowed to go
- 16. Conclusion The traditional theory consists of theory veiws more Rather practical . it is able to give theoretical base to methodological techniques followed in accounting .it sets out accountings relationship with other fields of human knowledge .these theories contracted with some subjectivity .also under it seguence of events are made and after abserving a phenomenal lead to set up hypothesis and hypothesis tested accounting test results a generalization can be stated and after it principals it introduced
- 17. Reference Accounting theory and practices book Dr.Jawahar lal https://www.slide share.net