Abstract
In 1948, Shannon published a paper entitled Mathematical Theory of Communication.' Originally intended for the field of telecommunication, its significant contributions to research have been applied in other disciplines, particularly the natural and behavioral sciences. These concepts were first introduced to the field of accounting by Bedford and Baladouni.2 Communication may be defined as an attempt to establish a commonness or a relationship between source and destination.8 As a minimum, three elements are involved in the communication process-source (originator), destination (recipient), and information intended to be communicated. In many studies of communication theory, however, additional elements have been introduced for more detailed analysis. Shannon's model, for example, has five elements.4 The study of these elements and their interaction is the domain of communication theory. Specifically, there are three aspects of communication
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
