![](bg6.png)
statements are no longer associated with
organizational realities, as they are only replaced by
financial statements (Mchintosh et al., (2000). The
hyper-reality of financial statements is one example
of a distortive myth". (Source: Pujiningsih et al.,
2018).
How to analyze data using Baudrillard semiotic
theory? The steps taken include firstly determining
the sign and finding the denotative meaning. Second
is finding the meaning of simulacrum or imaging.
Last is finding the meaning of hyper-reality.
The following table explains the stages of sign
based on Baudrillard's semiotic theory.
Table 8: Sign Stages of Baudrillard’s Semiotics
reflection of organizational
financial performance reality
(Pujiningsih et al., 2017)
Financial statements are going
concern image and good
governance (Pujiningsih et al,
2018)
Income management Machintos
et al. (2000)
Adapted from Machintos et al., (2000)
4 CONCLUSION
This paper has revealed the main focus of how to
examine accounting with semiotic theories by de
Saussure, Roland Barthes, and Jean Baudrillard.
Before conducting the research, firstly, the
researchers should understand those semiotic
concepts. The semiotic theories are used as an
analytical instrument and methodology. Secondly,
the researchers can choose the research methods
including research paradigms, data, and techniques
of data analysis that are in accordance with the
research focus or problem. This paper provides
practical contributions for researchers and researcher
candidates who are interested in the semiotic
approaches in accounting researches. This paper
hasn’t provided a comprehensive discussion,
especially in examining the three semiotic theories.
Further papers on how to research accounting
semiotics with other semiotic authors such as Pierce
and Derrida can be conducted by the next
researchers.
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How to Research into Accounting using Emiotic Approaches by de Saussure, Barthes, and Baudrillard?
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