Abstract

Accounting communication in the context of management accounting and control is nebulous in nature. Unlike those of financial reporting, artefacts in management accounting and control are non-public and ephemeral. Communications are verbal as well as written, ad hoc as well as bound to meetings on set days and times, and informal as well as formal. ‘Good’ communication by management accountants and controllers is a matter of perception: the sort of thing where people say that ‘they know it when they see or hear it’ but are less able to describe what it ought to be in any detail.