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Kommunicera, selektera och interagera: En fallstudie om internkommunikation
2012 (Swedish)Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Internal communication is something that exists in every company and appears to be an important part of management accounting systems that are used in companies. Leaders who use internal communication more effectively can coordinate employees to work towards corporate goals. As more research is needed concerning how companies using internal communication can be more effective the purpose of this paper is to create an understanding of how companies can use their internal communication as part of their management accounting systems. The study was conducted as a case study based on interviews made in a service company, which is part of a larger group, and indicates what leaders may need to consider when developing communication strategies. Moreover, the study, based on Agency Theory and Attention-Based View of the firm, has developed a simplified model in order to explain the relationship between these theories i.e. how the relationship between information asymmetry and employees ability to focus attention to information appears. The model shows that this could affect corporate internal communication and therefore the efficiency of management accounting systems, which is the study´s contribution to the area of management accounting.Keywords: Agency Theory, Attention-Based View of the firm, information asymmetry, information channels, internal communication, information overload, management accounting systems.

Place, publisher, year, edition, pages
Keyword [en]
Social Behaviour Law
Keyword [sv]
Samhälls-, beteendevetenskap, juridik, Agentteori, Attention-Based View of the firm, Ekonomistyrning, internkommunikation, informationsöverflöde, informationskanaler, informationsasymmetri
URN: urn:nbn:se:ltu:diva-56503Local ID: d44f4a85-8c22-4b8e-af26-f2466e3db50cOAI: diva2:1029890
Subject / course
Student thesis, at least 30 credits
Educational program
Business and Economics, master's level
Validerat; 20120910 (anonymous)Available from: 2016-10-04 Created: 2016-10-04Bibliographically approved

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Karlsson, YlvaMidbjer-Lidman, Ida

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