Title page for ETD etd-10192005-113328

Type of Document Dissertation
Author Johnson, Steven D.
URN etd-10192005-113328
Title An empirical study of the fidelity of organziational accounting communication and the impact of organizational culture
Degree PhD
Department Business Administration
Advisory Committee
Advisor Name Title
Killough, Larry N. Committee Chair
Bonham, Thirwall W. Committee Member
Kubin, Konrad W. Committee Member
Leininger, Wayne E. Committee Member
Schulman, Robert S. Committee Member
  • Corporate culture
  • Communication in accounting
  • Communication in organizations.
  • Accounting Social aspects
Date of Defense 1991-06-04
Availability restricted

Communication and culture both play essential roles in organizations. The effective communication of accounting information is required to coordinate business operations and move the organization toward the accomplishment strategic goals. Without effective communication, the most sophisticated analyses and crucial reports will fail to generate appropriate decisions and actions. Culture is a symbolic system of values that helps the members of an organization explain, coordinate, and evaluate behavior and to ascribe common meanings to events and symbols encountered in the organization. Organizations confine the experience and interaction of its members into structured and recurring patterns. As organization members interact, shared meaning for issues of common interest evolve. A technical organizational language develops whose symbols have definite and common meaning. If the culture of organizations or subcultures within an organization are different, dissimilar meanings could be ascribed to the management accounting terms (symbols) used to communicate accounting information. Dissimilar meanings could inhibit the fidelity of accounting communication within and between organizations and organization subunits.

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