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identified. Principal deficiencies in achieving
communication are as follows:
1. User unawareness of the actual identity of the
information source and user disagreement with the
CPA over the role of the CPA as information source.
2. User unawareness of the assignment of emphasis in
preparing the income statement and balance sheet.
3. Professional user and informed user assignment of
different emphasis and value rankings to the three
financial statements.
4. CPA's unawareness of users' value rankings of
financial statement messages.
5. Different semantic transmitters assigning different
meanings to the same message.
6. Management determining which alternative generally
accepted accounting principle is used in meaning
assignment.
7. Attempt to assign meaning in the same way to a
message intended for destinations with heterogeneous
fields of experience.
8. Nonuse of the criteria of ease of meaning assignment
by the semantic transmitter and the semantic re­
ceiver.
9. Nonawareness of the amount of information loss
through classification.
XV