A Semiotic Approach to Critical Reasoning

  • Janos J. Sarbo
  • Jessica H. Yang
Conference paper
Part of the IFIP Advances in Information and Communication Technology book series (IFIPAICT, volume 449)


Information can be interpreted as in-formation, which refers to the potential of the form for a mediation of meaning. In this paper we focus on reasoning information and consider the question how form involved in reasoning can be used for an analysis of accounting narratives in corporate disclosures. An evaluation of experimental results is included.


Semiotic reasoning rhetoric argument accounting narratives 


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Copyright information

© IFIP International Federation for Information Processing 2015

Authors and Affiliations

  • Janos J. Sarbo
    • 1
  • Jessica H. Yang
    • 2
  1. 1.ICISRadboud UniversityNijmegenThe Netherlands
  2. 2.Henley Business SchoolReadingUK

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