Work

Communication tool in management accounting: adapting Jakobson’s (1960) communication model

Year: 2022

Type: article

Abstract: Cognition is often a problem in management accounting communication. A gap arises between the sender and receiver of management accounting information, leading to miscommunication. A semiotic approach is a practical tool to decrease such miscommunication in management accounting. Jakobson’s communication model helps decrease such miscommunication. This study examines how Jakobson’s communication model is helpful for management accounting communication and our proposed communication model is intended to support management by providing relevant and timely information for planning, controlling, and decision-making. Additionally, our communication model is designed to decrease miscommunication.

Source: Humanities and Social Sciences Communications

DOI: 10.1057/s41599-022-01339-6

Authors: Ying Sophie Huang, Moeki Nemoto

Institution: Zhejiang University

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $1,490

Funder: University of Sydney