{"id":"https://openalex.org/W2802304937","doi":null,"title":"Towards accounting semiology: an interdisciplinary re-conceptualisation of IFRS asset recognition and measurement","display_name":"Towards accounting semiology: an interdisciplinary re-conceptualisation of IFRS asset recognition and measurement","publication_year":2018,"publication_date":"2018-07-07","ids":{"openalex":"https://openalex.org/W2802304937","mag":"2802304937"},"language":"en","primary_location":{"id":"pmh:oai:era.ed.ac.uk:1842/29576","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1842/29576","pdf_url":"https://era.ed.ac.uk/bitstream/1842/29576/1/Hayoun2018.pdf","source":{"id":"https://openalex.org/S7407055182","display_name":"ERA","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis or Dissertation"},"volume":null,"type":"dissertation","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://era.ed.ac.uk/bitstream/1842/29576/1/Hayoun2018.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5073254116","display_name":"Shaul Hayoun","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Shaul Hayoun","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5073254116"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":2,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/asset-measurement","display_name":"asset measurement","score":0.8349999785423279},{"id":"https://openalex.org/keywords/fair-value-measurement","display_name":"fair value measurement","score":0.9829999804496765},{"id":"https://openalex.org/keywords/ferdinand-de-saussure","display_name":"Ferdinand de Saussure","score":0.7990000247955322},{"id":"https://openalex.org/keywords/semiology","display_name":"semiology","score":0.9039999842643738},{"id":"https://openalex.org/keywords/iasb-conceptual-framework","display_name":"IASB Conceptual Framework","score":0.7839999794960022},{"id":"https://openalex.org/keywords/value-constellations","display_name":"value constellations","score":0.597000002861023},{"id":"https://openalex.org/keywords/separability","display_name":"separability","score":0.6710000038146973},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.8140000104904175},{"id":"https://openalex.org/keywords/balance-sheet","display_name":"balance sheet","score":0.7379999756813049}],"concepts":[{"id":"https://openalex.org/C198951751","wikidata":"https://www.wikidata.org/wiki/Q1545237","display_name":"Semiology","level":3,"score":0.8861815333366394},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6214951276779175},{"id":"https://openalex.org/C76178495","wikidata":"https://www.wikidata.org/wiki/Q4808784","display_name":"Asset (computer security)","level":2,"score":0.5043326616287231},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3336601257324219},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.29950881004333496},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2594573497772217},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.0},{"id":"https://openalex.org/C2778186239","wikidata":"https://www.wikidata.org/wiki/Q41571","display_name":"Epilepsy","level":2,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:era.ed.ac.uk:1842/29576","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1842/29576","pdf_url":"https://era.ed.ac.uk/bitstream/1842/29576/1/Hayoun2018.pdf","source":{"id":"https://openalex.org/S7407055182","display_name":"ERA","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis or Dissertation"},{"id":"mag:2802304937","doi":null,"is_oa":false,"landing_page_url":"https://era.ed.ac.uk/handle/1842/29576","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":{"id":"pmh:oai:era.ed.ac.uk:1842/29576","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/1842/29576","pdf_url":"https://era.ed.ac.uk/bitstream/1842/29576/1/Hayoun2018.pdf","source":{"id":"https://openalex.org/S7407055182","display_name":"ERA","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Thesis or Dissertation"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2802304937.pdf","grobid_xml":"https://content.openalex.org/works/W2802304937.grobid-xml"},"referenced_works_count":121,"referenced_works":["https://openalex.org/W98679550","https://openalex.org/W207142557","https://openalex.org/W256166207","https://openalex.org/W258460478","https://openalex.org/W435515719","https://openalex.org/W616370811","https://openalex.org/W618615372","https://openalex.org/W639506066","https://openalex.org/W1042187547","https://openalex.org/W1485436723","https://openalex.org/W1499912825","https://openalex.org/W1541883052","https://openalex.org/W1542826635","https://openalex.org/W1589303317","https://openalex.org/W1604934879","https://openalex.org/W1605179963","https://openalex.org/W1686172298","https://openalex.org/W1841707652","https://openalex.org/W1899179921","https://openalex.org/W1968422833","https://openalex.org/W1969526345","https://openalex.org/W1982453320","https://openalex.org/W1982646939","https://openalex.org/W1983969968","https://openalex.org/W1984465657","https://openalex.org/W1984604704","https://openalex.org/W1993199306","https://openalex.org/W1993576596","https://openalex.org/W1995205873","https://openalex.org/W1996149054","https://openalex.org/W1996605620","https://openalex.org/W2000280780","https://openalex.org/W2001595149","https://openalex.org/W2002063142","https://openalex.org/W2002157143","https://openalex.org/W2002699569","https://openalex.org/W2004895885","https://openalex.org/W2005920566","https://openalex.org/W2008448104","https://openalex.org/W2008934558","https://openalex.org/W2009635669","https://openalex.org/W2010950970","https://openalex.org/W2012023961","https://openalex.org/W2013089277","https://openalex.org/W2018203936","https://openalex.org/W2021090953","https://openalex.org/W2023478712","https://openalex.org/W2025420692","https://openalex.org/W2028247743","https://openalex.org/W2030401014","https://openalex.org/W2030568050","https://openalex.org/W2031336818","https://openalex.org/W2039078406","https://openalex.org/W2043689861","https://openalex.org/W2043737811","https://openalex.org/W2047752013","https://openalex.org/W2056879345","https://openalex.org/W2062985325","https://openalex.org/W2063236858","https://openalex.org/W2068634962","https://openalex.org/W2071874753","https://openalex.org/W2073036511","https://openalex.org/W2076134853","https://openalex.org/W2078225450","https://openalex.org/W2079302313","https://openalex.org/W2079374669","https://openalex.org/W2080132762","https://openalex.org/W2080451170","https://openalex.org/W2080956358","https://openalex.org/W2086214802","https://openalex.org/W2086983184","https://openalex.org/W2089143532","https://openalex.org/W2089862662","https://openalex.org/W2091949616","https://openalex.org/W2092357136","https://openalex.org/W2100653055","https://openalex.org/W2112286522","https://openalex.org/W2113912339","https://openalex.org/W2125663362","https://openalex.org/W2127085068","https://openalex.org/W2129660987","https://openalex.org/W2131152376","https://openalex.org/W2134096661","https://openalex.org/W2138726846","https://openalex.org/W2141359891","https://openalex.org/W2155148703","https://openalex.org/W2155622526","https://openalex.org/W2165901624","https://openalex.org/W2176161609","https://openalex.org/W2185560073","https://openalex.org/W2247649312","https://openalex.org/W2267262737","https://openalex.org/W2289759809","https://openalex.org/W2296396353","https://openalex.org/W2479724880","https://openalex.org/W2491020873","https://openalex.org/W2494695796","https://openalex.org/W2494832314","https://openalex.org/W2502117406","https://openalex.org/W2507050018","https://openalex.org/W2581898403","https://openalex.org/W2588831772","https://openalex.org/W2593700878","https://openalex.org/W2595904749","https://openalex.org/W2606185237","https://openalex.org/W2613140486","https://openalex.org/W2620141903","https://openalex.org/W2650906626","https://openalex.org/W2699666456","https://openalex.org/W2742520797","https://openalex.org/W2765068257","https://openalex.org/W2905658921","https://openalex.org/W3022865107","https://openalex.org/W3080467004","https://openalex.org/W3122531716","https://openalex.org/W3122648055","https://openalex.org/W3124406347","https://openalex.org/W3124996420","https://openalex.org/W4206447211","https://openalex.org/W4243761327","https://openalex.org/W4254405447"],"related_works":["https://openalex.org/W2942466093","https://openalex.org/W7111167207","https://openalex.org/W2808287957","https://openalex.org/W6980092446","https://openalex.org/W2563970679","https://openalex.org/W2288106556","https://openalex.org/W2082994266","https://openalex.org/W3003588689","https://openalex.org/W6907421460","https://openalex.org/W2257905030"],"abstract_inverted_index":{"In":[0,36],"the":[1,12,41,104,112,120,132,138,141,144,161,173,201,211,219,238,243,256,260,264,273,277,305,308,312,318,341,355,371,374],"spirit":[2],"of":[3,11,25,34,50,67,75,92,115,122,195,205,218,245,249,259,280,291,299,320,343,360,373],"interdisciplinary":[4],"critical":[5],"accounting":[6,29,77,153,283],"studies":[7],"and":[8,21,32,52,87,98,119,143,155,223,253,333,348,366],"in":[9,125,151,186,200,210],"light":[10,339],"IASB\u2019s":[13,95,162,274],"on-going":[14],"Conceptual":[15],"Framework":[16],"project,":[17],"this":[18],"thesis":[19,42,105,133,239,336,356],"problematises":[20],"proposes":[22,55,240],"a":[23,65,72,79,85,89,192,215,297,358,378,390],"re-conceptualisation":[24],"two":[26,187],"fundamental":[27],"financial":[28,45,76,220],"practices:":[30],"recognition":[31,250,321,344],"measurement":[33,118,165],"assets.":[35,350],"order":[37],"to":[38,56,100,111,129,136,236,241,255],"do":[39],"so,":[40],"steps":[43],"outside":[44],"accounting\u2019s":[46],"conventional":[47],"disciplinary":[48],"resources":[49],"economics":[51],"finance.":[53],"It":[54,157,190,269],"mobilise":[57],"Ferdinand":[58],"de":[59],"Saussure\u2019s":[60,384],"semiology,":[61,387],"which,":[62],"defined":[63],"as":[64,78,227,370,377],"theory":[66],"social":[68],"sign":[69,81,379],"systems,":[70],"provides":[71],"meaningful":[73],"delineation":[74],"purposeful":[80],"technology.":[82],"With":[83,127,214,234,315,351,383],"such":[84,316],"lens":[86],"with":[88,109,207],"research":[90,154],"approach":[91],"going":[93],"beyond":[94],"proclaimed":[96],"concepts":[97],"narrative":[99],"its":[101,352,381],"nuanced":[102],"prescriptions,":[103],"challenges":[106],"taken-for-granted":[107],"assumptions":[108],"regard":[110],"market-based":[113,222],"nature":[114],"Fair":[116,163],"Value":[117,164],"characterisation":[121],"judgement":[123],"involved":[124],"recognition.":[126],"respect":[128,235],"value":[130,175,364],"measurement,":[131],"harness":[134],"semiology":[135],"fracture":[137],"dichotomy":[139],"between":[140],"market":[142,202],"entity":[145],"perspectives,":[146],"which":[147,324],"is":[148,158,176,191,270,322,325],"generally":[149],"assumed":[150],"extant":[152],"policy-making.":[156],"shown":[159,271],"how":[160,272],"prescriptions":[166],"demonstrate":[167],"semiology's":[168],"two-dimensional":[169],"'value":[170],"constellation',":[171],"where":[172],"asset\u2019s":[174,261],"not":[177,181,288],"merely":[178],"relational":[179,185],"(and":[180],"intrinsic)":[182],"but,":[183],"importantly,":[184],"distinct":[188],"dimensions.":[189],"product,":[193],"first,":[194],"differentiation":[196],"from":[197,247,263,307],"other":[198,208],"values":[199,209],"and,":[203],"second,":[204],"interrelation":[206],"specific":[212],"entity.":[213],"semiological":[216,278],"theorisation":[217],"statement,":[221],"entity-specific":[224],"perspectives":[225],"serve":[226],"complementary":[228],"inputs":[229],"rather":[230,296,331],"than":[231],"contradictory":[232],"outputs.":[233],"recognition,":[237],"shift":[242],"locus":[244],"judgment":[246],"questions":[248],"thresholds":[251],"(probability":[252],"reliability)":[254],"under-investigated":[257],"issue":[258],"separability":[262],"firm\u2019s":[265],"general":[266],"cash":[267],"flow.":[268],"procedures":[275],"manifest":[276],"principle":[279],"\u2018reciprocal":[281],"articulation\u2019:":[282],"entities":[284],"(e.g.,":[285],"\u2018assets\u2019)":[286],"are":[287],"passive":[289],"representations":[290],"pre-existing":[292],"economic":[293],"resources,":[294],"but":[295,330],"product":[298],"delimiting":[300],"\u2013":[301,304,363,369],"carving":[302],"out":[303],"asset/resource":[306],"broader":[309],"category":[310],"(or":[311],"entire":[313],"firm).":[314],"theorisation,":[317],"crux":[319],"separability,":[323],"never":[326],"natural":[327],"or":[328],"technical,":[329],"anchorless":[332],"reciprocal.":[334],"The":[335],"thereby":[337],"sheds":[338],"on":[340],"plasticity":[342],"for":[345],"both":[346],"tangible":[347],"intangible":[349],"theory-informed":[353],"analysis":[354],"offers":[357,389],"set":[359],"conceptual":[361],"instruments":[362],"constellation":[365],"reciprocal":[367],"articulation":[368],"logic":[372],"balance":[375],"sheet":[376],"technology:":[380],"semio-logic.":[382],"ground-breaking":[385],"linguistic":[386],"it":[388],"parallel":[391],"financial-numeric":[392],"semiology:":[393],"an":[394],"Accounting":[395],"Semiology.":[396]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-05-17T00:00:00"}