A semiotic alternative to communication in the processes in management accounting and control systems

Abstract

Abstract. This conceptual paper addresses Management Accounting and Control Systems (MACS) from a communication process perspective as opposed to a functional design perspective. Its arguments originate from a social-constructionist perspective on the organization. Its line of argument is that building a social theory of a social phenomenon such as MACS, demands that attention be paid to the characteristics of the communication process. An existing theoretical framework that does the same is Giddens' structuration theory, but it is only partly satisfactory because it refuses to consider communication-as-interaction from a dynamic contextual perspective, instead falling back on an argument related to the behavioural aspects of agency. An alternative is a semiotic-based communication perspective that includes context as well as addresses the epistemological level of a MACS theory based on communication. The semiotic model of Jakobson is provided and developed as a specific alternative.

Examining middle managers mediating role in MCS implementation / Badanie pośredniczącej roli menedżerów średniego szczebla we wdrażaniu systemów controllingu

“…The controllers and MM act as mediators or translators [Lotman 2001;Floyd, Wooldridge 1997;Pärl 2011] by having better understanding of decisions made by senior management and actions taken at the ground level [Woolridge, Schmid, Floyd 2008;Balogun, Johnson 2004], but they cannot make things happen alone [Fauré, Rouleau 2011]. The controller has to develop MCS as a dialogical instrument [Boland 1989;Macintosh, Scapens 1990;Robson 1992;Pärl 2011] that is able to generate, transmit and share information from and for different actors of the organization. The MCS's role is to make the 'right' things visible [Hopwood 1990] -to create an instrumental system which produces indicators.…”

“…Focusing on individuals, we can distinguish two general factors in the implementation of MCS for achieving actions: goal and interpretation ambiguity. The implementation of MCS depends on how people perceive MCS's purpose [Pihlanto 1994[Pihlanto , 2009Kihn 2011] or how they make sense of it [Pärl 2011]. For instance, instead of serving internal decision or control needs, the figures provided by MCS may be used for merely cosmetic purposes, projecting an image of up-to-date management practice.…”

“…The study builds on the sociological view of MCS [Hopwood 1990;Macintosh 1994;Macintosh, Quattrone 2010]; as a mediating process [Belkaoui 1978[Belkaoui , 1980Lavoie 1987;Arrington, Francis 1989;Boland 1989;Macintosh, Scapens 1990;Robson 1992]. In this study the mediation is defined by lens of Lotman's cultural semiotics [Lotman 1970;2001Pärl 2011;2012]. The research analyses the role of MMs of implementing MCS by participant observation.…”

A semiótica como alternativa epistemológica nas pesquisas em contabilidade

“…Tendo em vista que a contabilidade envolve o processo de comunicação de informações para diversos stakeholders, a semiótica desenvolve-se como uma alternativa específica a nível epistemológico dentro do processo de comunicação de informações pela contabilidade sob uma perspectiva socialconstrucionista da organização e suas comunicações (ETHERIDGE, 1991;PÄRL, 2011). Mais especificamente, a semiótica de Pierce fornece uma visão geral para compreensão abrangente da informação que possibilita a percepção de objetos da informação como signos com caraterísticas ontológicas e epistemológicas (THELLEFSEN, et al, 2017).…”

“…Assim, Thellefsen e outros (2017) discutem a semiótica peirciana como uma teoria abrangente da informação, considerando que a informação é o que faz iniciar qualquer processo de criação de significado. Nesse mesmo sentido, Pärl (2011) propõe uma teoria baseada na semiótica como uma alternativa para auxiliar as organizações na melhoria das práticas e processos de contabilidade gerencial e sistemas de controle, bem como no envolvimento de funcionários e gerentes das organizações.…”