Komunikacja w rachunkowości zarządczej
Communication in management accounting

Summary/Abstract: Accounting as a language of business is considered to be an information system and a communication tool. This paper aims to identify the processes of information and communication in the management accounting system, and then to offer a communication model in management accounting. The paper distinguishes between the concepts of “information” and “communication”, pointing to the fact that they do not mean the same thing, although they overlap to some extent. It also presents the essence of management accounting and the communication model based on the model of linguistic communication by Jakobson. The elements of the model are discussed and the language functions performed within the model are described. The paper concludes with the possible directions and genres of research in the area of management accounting communication. The paper primarily uses the descriptive analysis method and the analogy method.

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