This paper proposes that advertising work, and therefore testing, be viewed from a new theoretical perspective; that of modern semiology. This perspective gives new insight into the constructive nature of meaning, the system of signification, the dominant role of the signifier over the signified, and the active participation of the individual in receiving and constructing messages. Within this framework, it is proposed that a clear understanding of advertising work/effectiveness arises when investigation of the form, i.e. the system through which the content/message of an ad is constructed, gains primary importance in the research process. Utilising a constructive approach to advertising work allows for a reliable understanding of the relationships which produce meaning, as these are constructed by the consumer and utilised in defining sense of social and self-identity.