A semiotic approach to critical reasoning

Sarbo, J. J. and Yang, J. ORCID: https://orcid.org/0000-0002-2394-3058 (2015) A semiotic approach to critical reasoning. Information and Knowledge Management in Complex Systems, 449. pp. 10-19. ISSN 1868-4238 doi: 10.1007/978-3-319-16274-4_2

Abstract/Summary

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.