
Paper F1: Accountant in business
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Messages should achieve their intended purpose. The intended purpose of a
communication might simply be to inform other people. However, a
communication might be intended to make someone act, respond to the message
or reach a decision.
An efficient informal communication system should supplement the formal
communication system.
Every individual within the organisation should feel confident that he or she is
receiving all the information needed to do their job.
5.5 Barriers to communication
A barrier to communication is anything that stops information from:
getting to its intended recipient(s)
being understood by the recipients, and
being acted on in the way intended.
Communication models can be useful in identifying barriers to communication.
However, you may be familiar with the following barriers to communication from
your own experience:
The sender of the message might think and express his ideas in a different way
from the recipient. For example, people of different generations often find it
difficult to communicate with each other and understand each other.
The sender of information might use technical words (‘jargon’) that the recipient
does not understand. For example, accountants might talk to non-accountants in
technical terms that the non-accountant does not understand.
The sender of the message and the recipient of the message might speak
different languages.
Personal dislike or antagonism between individuals, and a lack of trust between
individuals, will make it difficult for them to communicate effectively.
There may be technical ‘noise’, such as a breakdown in the communication
system itself.
Information overload. The recipient of information might be given so much
information that he cannot take it all in, and so does not understand any of it.
The sender of the message and the recipient might have different perceptions of
what the information is for.
The recipient of the information may be biased, and may interpret the message
so that the information ‘means’ what he would like it to mean.
The recipient of the information might misunderstand the message.
The sender of the message might get the information wrong. The distortion of
information in a message could be either intentional or accidental!
Difficulties in communication may arise because of the distance between the
sender and the recipient. For example, someone in Hong Kong may have
problems communicating with someone in the US because of time differences.
The information is sent by a channel that the recipient does not like or does not
use, so that the message does not get through. For example, a person might send