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

Abstract

AbstractCognition 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.