The structure of meaning in accounting: A cross-cultural experiment.
研究了澳大利亚和北美审计师对共享意义的态度差异，发现认知结构不同导致意义分类有别，可能影响会计概念。
Abstract Investigates the attitude towards shared meaning in Australian and North American auditors. Differences of cognitive structure of meaning; Distinction in classifying meaning in the auditors' groups; Likelihood of influence on accounting concepts caused by cross-cultural differences in understanding meaning.