Title page for ETD etd-10192005-113328
|Type of Document
||Johnson, Steven D.
||An empirical study of the fidelity of organziational accounting communication and the impact of organizational culture
|Killough, Larry N.
|Bonham, Thirwall W.
|Kubin, Konrad W.
|Leininger, Wayne E.
|Schulman, Robert S.
- Corporate culture
- Communication in accounting
- Communication in organizations.
- Accounting Social aspects
|Date of Defense
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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