A PROPOSED MODEL FOR THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION: A LINGUISTIC-EPISTEMOLOGICAL APPROACH
DOI:
https://doi.org/10.18623/rvd.v23.7360Keywords:
Information, Qualitative Characteristics, Linguistic Analysis, Contribution, Modernity, Timeliness, Unbiasedness, NeutralityAbstract
This study aims to propose an expanded model of qualitative characteristics of accounting information by moving beyond the current perspective, which is limited to the duality of relevance and faithful representation. It is insufficient to fully capture the broader role of accounting information in influencing economic reality in light of the rapid changes in the accounting environment. The proposed model is based on a linguistic-epistemological approach as a conceptual foundation for accounting concepts, providing clearer interpretations and definitions. The findings show that a third fundamental characteristic, contribution, should be considered alongside relevance and faithful representation. This characteristic reflects the extent to which accounting information can actively influence economic reality within and outside the company through three related dimensions: attractiveness, impact, and continuity. In addition, the study suggests that some enhancing characteristics require reconsideration; timeliness can be better understood through the concept of modernity, while neutrality is replaced by unbiasedness.
References
Ajibade, A. T., Okutu, N., Akande, F., Kwarbai, J. D., Olayinka, I. M., & Olotu, A. (2022). IFRS adoption, corporate governance and faithful representation of financial reporting quality in Nigeria’s development banks. Cogent Business & Management, 9(1), 2139213. https://doi.org/10.1080/23311975.2022.2139213
Alexeyeva, I. (2024). Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies. Journal of International Accounting, Auditing and Taxation, 54, 100597. https://doi.org/10.1016/j.intaccaudtax.2024.100597
Alharasis, E. E., Marei, A., Almakhadmeh, A. A.-R., Abdullah, S., & Lutfi, A. (2024). An evaluation of financial statement quality in pre-versus post-IFRS-7 implementation: The case of Iraqi banking industry. Discover Sustainability, 5(1), 277. https://doi.org/10.1007/s43621-024-00487-w
Al-Shikh Eid, A. S. S., Abu Farha, E. K. K., & Al-Rqeebat, G. ِa. (2026). The impact of the efficiency of electronic auditing on the quality of accounting information: The moderating role of the reliability of accounting information systems. EDPACS, 1–17. https://doi.org/10.1080/07366981.2026.2628437
Ater, B. D., Ekici, E., Noland, T., & Sobngwi, C. (2025). Accounting comparability and value relevance of accounting information: Evidence from a change in revenue and expense recognition rules. Accounting Research Journal, 38(5–6), 646–659. https://doi.org/10.1108/ARJ-07-2024-0255
Austin, P. (2021). Theory of language: A taxonomy. SN Social Sciences, 1(3), 78. https://doi.org/10.1007/s43545-021-00085-x
Barth, M. E. (2013). Measurement in financial reporting: The need for concepts. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2310108
Benkraiem, R., Bensaad, I., & Lakhal, F. (2022). How do International Financial Reporting Standards affect information asymmetry? The importance of the earnings quality channel. Journal of International Accounting, Auditing and Taxation, 46, 100445. https://doi.org/10.1016/j.intaccaudtax.2021.100445
Boumakhlouf, A., & Kebiechea, M. (2024). Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria. (2024). Journal of Accounting and Management Information Systems, 23(4). https://doi.org/10.24818/jamis.2024.04003
Chircop, J., Nguyen, N. Q., & Nguyen, T. T. (2024). Accounting comparability and customer concentration. Journal of Accounting and Public Policy, 48, 107244. https://doi.org/10.1016/j.jaccpubpol.2024.107244
Comparative analysis of the perceived qualitative characteristics of accounting information under IFRS. Evidence from Algeria. (2024). Journal of Accounting and Management Information Systems, 23(4). https://doi.org/10.24818/jamis.2024.04003
Dănescu, T., & Stejerean, R. M. (2025). An x-ray using nlp techniques of financial reporting quality in central and eastern european countries. International Journal of Financial Studies, 13(3), 142. https://doi.org/10.3390/ijfs13030142
Dewi, I. G. A. R. P., Suartana, W., Yasa, G., & Budiartha, K. (2024). Determinants and consequences of financial reporting quality: A systematic literature review. JRAK, 16(1), 9–22. https://doi.org/10.23969/jrak.v16i1.9752
Elsiddig Ahmed, I. (2020). The qualitative characteristics of accounting information, earnings quality, and islamic banking performance: Evidence from the gulf banking sector. International Journal of Financial Studies, 8(2), 30. https://doi.org/10.3390/ijfs8020030
Farshadfar, S., Samarbakhsh, L., & Jiang, Y. (2023). Financial statement comparability and the usefulness of earnings: Some Canadian evidence. Journal of International Accounting, Auditing and Taxation, 52, 100560. https://doi.org/10.1016/j.intaccaudtax.2023.100560
Georgiou, O. (2024). The politics of prudence in accounting standards. Accounting, Organizations and Society, 113, 101571. https://doi.org/10.1016/j.aos.2024.101571
Gjoni-Karameta, A., Fejzaj, E., Mlouk, A., & Sila, K. (2021). Qualitative characteristics of financial reporting: An evaluation according to the albanian users’ perception. Academic Journal of Interdisciplinary Studies, 10(6), 35. https://doi.org/10.36941/ajis-2021-0151
Hameed, A. J., Shareef, A. S., & Shaban, S. I. (2022). Effect of fair value based on ifrs 13 on the qualitative characteristics of accounting information: An exploratory study in the iraqi environment. Journal of Cases on Information Technology, 24(2), 1–12. https://doi.org/10.4018/JCIT.20220401.oa5
Hines, P. J., & Stern, P. (2019). More than a tool for communication. Science, 366(6461), 48–49. https://doi.org/10.1126/science.aaz4133
Ibn Faris, A. (1979). Mu'jam Maqayis al-Lughah. Beirut: Dar al-Fikr.
[Reference: http://comprehensive.us/book/21]
Karunananda, U. G. A. C., Azam, S. M. F., & Yusoff, S. K. B. M. (2025). A holistic model for measuring financial reporting quality in Sri Lanka. International Journal of Management and Sustainability, 14(4), 1272–1301. https://doi.org/10.18488/11.v14i4.4649
Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2022). Intermediate Accounting. 18th ed. Hoboken: John Wiley & Sons.
Kythreotis, A., & Soltani, Milad. (2023). Relevance and faithful representation (reliability) of annual and semi-annual financial statements; a trade-off?. (15(3)). https://doi.org/10.1504/IJMFA.2023.131779
LePore, E., & Sosa, D. (Eds.). (2022). Oxford studies in philosophy of language Volume 2 (Vol. 2). Oxford University Press
Manzur, I. (2003). Lisan al-Arab (Vols. 1–15). Beirut: Dar Sader.
Available at: https://archive.org/details/LisanAlArabIbnManzur
Merriam-Webster. (2023). Merriam-Webster Dictionary. Retrieved from https://www.merriam-webster.com
Monteiro, A. P., Vale, J., Leite, E., & Lis, M. (2024). Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers. International Journal of Accounting Information Systems, 54, 100692. https://doi.org/10.1016/j.accinf.2024.100692
Oxford University Press. (2023). Oxford English Dictionary. Retrieved from https://www.oed.com
Pérez-Paredes, P., & Curry, N. (2024). Epistemologies of corpus linguistics across disciplines. Research Methods in Applied Linguistics, 3(3), 100141. https://doi.org/10.1016/j.rmal.2024.100141
Rezig, K., Alshehadeh, A. R., Al-Qerim, I., & Kourtel, F. (2026a). The impact of artificial intelligence tools on accounting profession challenges: An empirical study of financial brokerage companies in jordan. A. R. Alshehadeh, I. A. El-Qirem, & G. A. Ghaleb Awad Elrefae, Artificial Intelligence in Business (pp. 85–95). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-96631-6_9
Salazar Argel, A., & De La Hoz Suárez, A. (2025a). Calidad de la información financiera: Perspectivas desde la producción científica. Revista Venezolana de Gerencia, 30(Especial 14), 1185–1206. https://doi.org/10.52080/rvgluz.30.especial14.20
Sanad, Z., & Al-Sartawi, A. (2021). Financial statements fraud and data mining: A review. A. M. A. Musleh Al-Sartawi, A. Razzaque, & M. M. Kamal, Artificial Intelligence Systems and the Internet of Things in the Digital Era (pp. 414–407). Springer International Publishing. https://doi.org/10.1007/978-3-030-77246-8_38
Shukurovna, R. S. (2025). Problems of the qualitative characteristics of accounting information. Web of Technology: Multidimensional Research Journal, 3(6), 12–15. https://webofjournals.com/index.php/4/article/view/4578
Tsianaka, E., & Seretidou, D. (2023). Financial evaluation and viability of businesses using information systems after the implementation of the greek accounting standards. Theoretical Economics Letters, 13(04), 905–931. https://doi.org/10.4236/tel.2023.134052
Wolf, M. P. (2022). Philosophy of language: 50 puzzles, paradoxes, and thought experiments. Routledge. https://doi.org/10.4324/9781003183167
Zlatev, J., & Blomberg, J. (2015). Language may indeed influence thought. Frontiers in Psychology, 6. https://doi.org/10.3389/fpsyg.2015.01631
Downloads
Published
How to Cite
Issue
Section
License
I (we) submit this article which is original and unpublished, of my (our) own authorship, to the evaluation of the Veredas do Direito Journal, and agree that the related copyrights will become exclusive property of the Journal, being prohibited any partial or total copy in any other part or other printed or online communication vehicle dissociated from the Veredas do Direito Journal, without the necessary and prior authorization that should be requested in writing to Editor in Chief. I (we) also declare that there is no conflict of interest between the articles theme, the author (s) and enterprises, institutions or individuals.
I (we) recognize that the Veredas do Direito Journal is licensed under a CREATIVE COMMONS LICENSE.
Licença Creative Commons Attribution 3.0
