Modelling communication processes in management accounting and control systems

Ülle Pärl

International Journal of Critical Accounting, 2012, vol. 4, issue 1, 92-110

Abstract: The study is based on viewing management accounting and control systems (MACS) as dynamic, organisationally embedded social phenomena whose main objective is to generate and coordinate action. In organisational communication processes many different languages are used and people have to translate them. Translation is not only translating words from one language into another, but it is a universal and more complex process. The research question is: how do elements of the communication and translation process in MACS affect the action generation process within organisations? As a result, the study proposes a communication model of MACS. The communication model may be useful to academics and practitioners as an analytical tool that helps to identify, classify and examine factors in the MACS process. If we know how the action generation process works, we are better able to successfully implement MACS as tools for achieving organisational goals.

Keywords: communication processes; management accounting; management control; structuration theory; Roman Jakobson; communication models; action generation; social-constructivism; languages; translation processes; control systems; dynamic phenomena; organisationally embedded phenomena; social phenomena; coordination; organisational communication; organisations; analytical tools; factor identification; factor classification; factor examination; organisational goals; critical accounting. (search for similar items in EconPapers)
Date: 2012
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