Applying the Theory of Semiotics when developing Annual Reports of Organizations: An Approach with Artificial Neural Networks

Marcelo Seido Nagano

Resumo


The aim of this paper is to use the Theory of Semiotics to discuss the relationship of language and its various interpretations in accounting. In this study, a Self-Organizing Map Model (SOM) of Artificial Neural Networks is proposed. The purpose of developing this application is to compare the textual code patterns of annual reports with financial information at different times using accounting demonstrations. Moreover, the aim of this method is to establish semiotic relationships in textual message codes showing that there is an historical relationship between accounting information and textual reports. The obtained results are significant, because they indicate that inherent aspects of language hinder its function.

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Licença Creative Commons
Esta obra está licenciada com uma Licença Creative Commons Atribuição 4.0 Internacional.
Revista Tecnologia, Fortaleza - Ceará- Brasil – E-ISSN: 2318-0730

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