Effective Communication in Management Control Systems

Date of Submission


Document Type


Degree Name

Master of Science in Accounting




Abbas Nadim


Communication in management, Management information systems

Call No. at the Univ. of New Haven Library

AS 36 .N29 Acc. 1983 no.5


The survival of a business organization necessitates a well structured and well understood communication and information system. Everyday each individual in an organization is involved in a communication function one way or another. The ability to perform within and as a part of the communication process is critical.

This thesis discusses concepts of effective communication and information theory within a management control system. The transmission of information through communication channels is an important function within the conceptual framework of a management control system.

In order for management to effectively carry out their functions of planning, organizing, directing and controlling they must communicate within and around their environment. The transmission of timely and accurate information is critical to the decision making process. There must be a consistent flow of information within each level of the organization to allow interaction between management and subordinates.

Accounting systems for helping decision making must be designed in relation to management objectives and depends largely on an effective communication network. Management information systems must gather and process information and provide it to management in a useful way.

The success of a control system depends upon an effective communication system. To get the "job" done effectively and efficiently, communication between individuals will result in harmonization in the attainment of organizational objectives.