School of Communication and the Arts


Doctor of Philosophy in Communication (PhD)


Robert Mott


Internal strategic financial communication, input-process-output




The purpose of this instrumental case study was to explore how non-financial branch managers at US mortgage companies processed the decoding of internal strategic financial communication (ISFC) when the message was encoded by the language of numbers (LON). The LON includes Generally Accepted Accounting Principles (GAAP). A non-financial branch manager is an individual who manages a mortgage company branch office and may not possess LON decoding proficiency. This lack of LON decoding proficiency could result in ISFC decoding errors, potentially resulting in unintended financial consequences. Financial miscommunication is connected to the failure of over 50% of new small businesses each year. Business failure creates significant emotional and financial consequences for the individual employees impacted by the dissolution of the business. The central research question identified as CRQ/RQ1 asks: How does a receiver decode internal strategic financial communication when the receiver is unfamiliar with the encoding scheme? The data collection methods included interviews, questionnaires, and observational methods to generate codes and themes that were analyzed through a qualitative approach. The seven participants provided the findings that suggest noise from the LON-encoded message resulted in a communication transmission error. The implications suggest that an alternative delivery format and an appreciation of the identified relationship between message complexity and receiver motivation might improve communication.

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