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Internredovisningens finansiella termer som kommunikationsverktyg: ett språk i sig
Kristianstad University, School of Health and Society.
Kristianstad University, School of Health and Society.
2016 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: Syftet med studien är att utforska hur internredovisningens finansiella termer utformas som kommunikationsverktyg och tillämpas av organisationens medlemmar som ett stöd inom organisationens operationella verksamhet. Genom att utgå utifrån specifika mötestillfällen ämnar studien att utforska hur internredovisningens finansiella termer gestaltas och beaktas inom en organisation.

Teoretisk referensram: Studien har utgått från tidigare forskning kring kommunikation och ”the language of business” för att sedan kopplas samman med genre-teori (Miller, 1984) och modell som knyter an att se på kommunikation utifrån ett semiotiskt perspektiv (Pärl, 2011).

Slutsats: Resultatet av denna studie påvisar att vid utformning av organisationers kommunikationsprocesser är ekonomisystemen av stor betydelse. Störst inverkan har, som precis nämnts, ekonomisystem på de faktorer som bidrar till valet av tajming, informationskanal och innehåll som sägs svara på frågorna när, var och vad. Avslutningsvis visar studiens resultat att det är aktörens individuella preferenser som besvarar frågan hur och därmed bidrar hur internredovisningens finansiella termer utformas som ett kommunikationsverktyg, organisationens individuella ”the language of business”.

Abstract [en]

Purpose: The aim with this study is to explore the way the financial terms within Management Accounting are designed as a way of communicating and how it is applied by organizational members to support their operational business. By drawing on specific meetings the study intends to explore how the financial terms within Management Accounting are represented and taken into consideration within an organization.

Theoretical Approach: This report is based on existing literature within the field of communication and "the language of business" which then have been considered in relation to Genre Theory (Miller, 1984) and a semiotic-based communication model (Pärl, 2011).

Conclusions: The study has indicated that when designing organizational communication processes, the design is influenced by existing Management Accounting and Control Systems. Important aspects to consider are timing, channel of communication and message. These aspects can be said to answer the questions of when, where and what. Finally, the outcome of this report also indicates that individual preferences, answering the question of how are important aspects to consider since the study indicates strong connection between individuals and the way addressing the financial terms of Accounting, in other words, designing a unique "the language of business".

Place, publisher, year, edition, pages
2016. , 62 p.
Keyword [en]
management accounting, financial, communication, genre theory, "the language of business", semiotic
Keyword [sv]
internredovisning, finansiell, kommunikation, genreteori, ”the language of business”, semiotisk
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hkr:diva-15812OAI: oai:DiVA.org:hkr-15812DiVA: diva2:955997
Educational program
Degree of Bachelor of Science in Business and Economics
Uppsok
Social and Behavioural Science, Law
Examiners
Available from: 2016-09-19 Created: 2016-08-28 Last updated: 2016-09-19Bibliographically approved

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