This paper makes an attempt to extend the discussion of
feedback in management accounting and move it forward
from the mechanistic cybernetic perspective that leans predominantly
on formal reports and measures. Not only do
we stress that both formal and informal feedback need to
be recognised in the organisational context (Roberts and
Scapens, 1985), but also that the dividing lines between formal
and informal feedback practices are ambiguous, as they
are formed of various intertwined elements. This kind of
grey area between formal and informal feedback leads us to
analyse the formal and the informal together.Weunderline
our view that instead of treating the formal and the informal
as a strict dichotomy, in practice they interact along
a continuum, in which they are specified by qualifiers like
formal, semi-formal, and informal, or formal, more formal,
less formal, and informal. Similarly, our three analytical
dimensions – source, time and rule – are not intended to
be mutually exclusive categories, but they highlight the