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

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  • Ying Sophie Huang

    (Zhejiang University)

  • Moeki Nemoto

    (Zhejiang University)

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.

Suggested Citation

  • Ying Sophie Huang & Moeki Nemoto, 2022. "Communication tool in management accounting: adapting Jakobson’s (1960) communication model," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-9, December.
    • Handle: RePEc:pal:palcom:v:9:y:2022:i:1:d:10.1057_s41599-022-01339-6
    DOI: 10.1057/s41599-022-01339-6
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    References listed on IDEAS

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