INFORMATION COMMUNICATION PROCESS: ORGANIZATION PROCEDURE
DOI:
https://doi.org/10.32070/ec.v8i39.34Keywords:
communication process, communicator, recipient, organization communications of the accounting typeAbstract
System and cybernetic approach to the development of fundamental principles of accounting has been applied as well as its peculiarities and expediency of application in this aspect have been determined in the article. The peculiarities of accounting as an information and communication system and the necessity of conducting research in this area have been determined. Innovation approach to considering accounting as an information and communication system has been presented. The procedure of accounting communication process has been described. The set of rules in the context of stages of accounting communication process have been worked out. The information accounting flows in the context of their classification features have been described. Data generated from the worked out approaches are the bases for eliminating the entropy peculiar for this interaction process.
Downloads
References
Дорофеев, В. Д., Шмелева, А. Н. & Шестопал, Н. Ю. (2008). Менеджмент: учеб. пособие – М.: ИНФА – М, 440 с.
Каймакова, М. В. (2008). Коммуникации в организации: текст лекций // Ульяновск: УлГТУ, 73 с.
Мильнер, Б. З. (2006). Теория организации. Учебник. – 5-е изд., перераб. и доп. – М.: ИНФРА-М, 720 с.
Павленко, А. Ф., Войчак, А. В. & Примак, Т. О. (2005). Маркетингові комунікації: сучасна теорія і практика: монографія — К.: КНЕУ, 408 с.
Феденя, А. К. (2006). Менеджмент. Электронный учебно-методический комплекс. Минск, 180 с.
Andrews, J. D., & Koester, R. J. (1979). Communication Difficulties as Perceived By the Accounting Profession and Professors of Accounting. The Journal of Business Communication (1973), 16(2), 33–42. https://doi.org/10.1177/002194367901600204
Andrews, J. D., & Sigband, N. B. (1984). How Effectively Does the “New” Accountant Communicate? Perceptions by Practitioners and Academics. The Journal of Business Communication (1973), 21(2), 15–24. https://doi.org/10.1177/002194368402100202
Broome, B. (2009). Dialogue theories. In S. W. Littlejohn & K. A. Foss (Eds.), Encyclopedia of communication theory (Vol. 1, pp. 302-306). Thousand Oaks, CA: SAGE Publications, Inc. http://dx.doi.org/10.4135/9781412959384.n111
Cooren, F., Kuhn, T., Cornelissen, J. P., & Clark, T. (2011). Communication, Organizing and Organization: An Overview and Introduction to the Special Issue. Organization Studies, 32(9), 1149–1170. https://doi.org/10.1177/0170840611410836
Gray, F. E. (2010). Specific Oral Communication Skills Desired in New Accountancy Graduates. Business Communication Quarterly, 73(1), 40–67. https://doi.org/10.1177/1080569909356350
Heintz, J., & Parry, R. (2010). College Accounting. USA, 416 p.
Holtzhausen, D., & Zerfass, A. (2013). Strategic Communication – Pillars and Perspectives of an Alternative Paradigm. In: Zerfaß A., Rademacher L., Wehmeier S. (eds) Organisationskommunikation und Public Relations. Springer VS, Wiesbaden
Jamaludin, N., Lode, N., Ahmad, J, Abidin, A., Ali, A., & Aziz, N. (2009). Fundamentals of Accounting and Finance – Meteor Doc. Sdn. Bhd., 214 p.
Jones, C. G. (2011). Written and Computer-Mediated Accounting Communication Skills: An Employer Perspective. Business Communication Quarterly, 74(3), 247–271. https://doi.org/10.1177/1080569911413808
Koornhof, C. (1998). Accounting Information on Flexibility: Doctoral Thesis – University of Pretoria. Retrieved from https://repository.up.ac.za/bitstream/handle/2263/28951/Complete.pdf?sequence=12&isAllowed=y
Maubane, P., & van Rheede van Oudtshoorn, GP. (2011). An exploratory survey of professional accountants' perceptions of interpersonal communication in organisations. John Wiley & Sons, Ltd. https://doi.org/10.1002/pa.426
Mejorada, N. (2006). Management Advisory Services, Part II – Goodwill Trading Co., Inc., 359 c.
Merkl-Davies, D. M., & Brennan, N. M. (2017). A theoretical framework of external accounting communication: Research perspectives, traditions, and theories. Accounting, Auditing & Accountability Journal, 30(2), 433-469. https://doi.org/10.1108/AAAJ-04-2015-2039
Needles, B., Powers, M., & Crosson, S. (2011). Principles of Accounting – 11-th edition. – Nelson Education Ltd., 1297 p.
Neuman, W. R. (2008). Interaction. John Wiley & Sons, Ltd. https://doi.org/10.1002/9781405186407.wbieci040
Nicotera, A. (2009). Constitutive view of communication. In S. W. Littlejohn & K. A. Foss (Eds.), Encyclopedia of communication theory (Vol. 1, pp. 176-179). Thousand Oaks, CA: SAGE Publications, Inc. http://dx.doi.org/10.4135/9781412959384.n69
Siriwardane, H. P., & Durden, C. H. (2014). The Communication Skills of Accountants: What we Know and the Gaps in our Knowledge. Accounting Education, 23(2), 119-134. https://doi.org/10.1080/09639284.2013.847329
Stowers, R. H., & White, G. T. (1999). Connecting Accounting and Communication: A Survey of Public Accounting Firms. Business Communication Quarterly, 62(2), 23–40. https://doi.org/10.1177/108056999906200204
van Ruler, B. (2018). Communication Theory: An Underrated Pillar on Which Strategic Communication Rests. International Journal of Strategic Communication, 12(4), 367-381. https://doi.org/10.1080/1553118X.2018.1452240
Weil, S. H., & Noi, F. A. (2004). Introductory Accounting Skills for Financial and Management Accounting Students – Juta Education Ltd., 185 p.
