Media Dialogues is an international, peer-reviewed scholarly journal focusing on research into media, communication, and dialogue in contemporary societies. The journal provides an interdisciplinary venue for the analysis of how media and communication processes shape public discourse, social relations, political dynamics, and cultural change. While maintaining a comparative and international orientation, Media Dialogues pays particular attention to Central, Eastern, and South-Eastern Europe, including contexts characterized by political and institutional transformation, social change, polarization, conflict, and evolving media systems. The journal also welcomes contributions that address communication and information through an economic lens, such as the economics of information, political economy of media and platforms, value creation and distribution in communication processes, incentives and costs shaping information flows, and the role of institutions and power relations in media markets. The journal publishes original research articles and theoretical and analytical papers employing diverse methodological approaches. Topical areas include media and public discourse; journalism studies and media ethics; political communication and public relations; digital media, platforms and datafication; media representations, narratives and identities; communication, conflict and dialogue; and media systems in transitional and post-transitional societies. Media Dialogues is committed to academic rigor, editorial independence, and openness to diverse scholarly perspectives.
Current Problems and Dilemmas of Montenegrin Transition
Montenegrin transition has acquired in some of its significant aspects an opposite developmental approach of a destructive and deeply in crisis character. Economically inefficient socialist system transformed into a conglomerate like unsystemic structure, mutantly recombined order, which contains many anachronous structures of the old system and surpassed rigid elements of capitalist system. The subject of this paper is diagnosis and critical analysis of braking factors of Montenegrin transition generated in discrepancy between propagated mass-society character of the country and realized privileged individuality. The goal of the article is to point out at urgent need to a) build an efficient institutional structure, which represents a precondition for overcoming consequences of transitional crisis, namely, the substitution of institutional adaptations, imitations and improvisations with institutional innovations, and b) adapt to successful role models of foreign countries and to adopt achievements of the civilization.
Copyright (c) 2022 Authors retain copyright and grant the journal a non-exclusive license to publish and distribute the work under a Creative Commons license as selected. Articles are published Open Access in accordance with the journal’s policies, allowing unrestricted access for readers worldwide. https://creativecommons.org/licenses/by/4.0
The role of the media in the post-socialist indoctrination of the masses
The subject of the paper is the consideration of neoliberal, political and cultural indoctrination of the masses in the period of post - socialist transition through the media. The aim of this paper is to demystify neoliberalism, its ideological, philosophical, and monistic absolutizations, as well as quasi-neoliberal indoctrination of mass. Also, the aim of this paper is to explain the role of the media in the indoctrination of the masses. The paper is based on two hypotheses: first, that the media in most cases were politically and financially dependent, i.e., rationally subjective actors in the information market and second, that the media in most countries in transition have abused their position, because they were an active accomplice in all forms of mass indoctrination. The paper uses common methods of social and economic sciences, including the methods of generalization, description, abstraction, comparison, induction and deduction. In conclusion, it is suggested that the role of the media in the period of post-socialist transition was essentially apologetic, and the confirmation of the basic hypothesis is stated.
New Media in Higher Education: Sharing some Positive Practices
The paper presents some advanced Information Technology (IT) tools as new media channels for virtual exchange (VE) in higher education (HE). Namely, Trello, Slack, Perusall, and Flipgrid are introduced through their key features and usability. The benefits and challenges of international VE in teaching and learning environment are discussed as well. Reflections upon several successfully accomplished HE VE projects in the past few years, by the author and her peers from different foreign institutions, are given as examples of positive practices whilst using new media in transfer of knowledge and skills. At the end, the suggestions for uplifting HE VE, as a digital pedagogy model supported by contemporary media facilities, are given as a conclusion.
Innovative Technologies of Web Services and Security Protocols
The research paper on "Innovative Web Services Technologies and Security Protocols" will explore: (a) the purpose of the SOAP protocol, (b) the shortcomings of the SOAP protocol, (c) the existence of possible security vulnerabilities within the SOAP protocol and (d) protection options. In addition to the research part, the paper will also apply the scientific method of content analysis based on which certain definitions of WEB services will be given, such as: XML, XACML, JSON, AJAX and REST. Also, theoretically will be explained in detail: web services, web services model with security standards and protocols such as: AJAX protocol, SOAP protocol, IPSec protocol and REST state transfer. In addition to these protocols and XML as an extensible language for tagging data and documents, an indispensable part of web services are formats such as: HTML 5.3 and JSON open standard for formatting data when transferring between applications that will also be covered by research. In addition to the above, various protocols used by IPSec will be presented in the paper, such as: AH protocol, ESP protocol and IKEv2 protocol. The paper will also present the results of a survey on the topic: "Web application programming".
Reflections Based on Archival Sources on the Role and Importance of the State Border in the Awareness of the Society of the Second Republic of Poland
The presented article raises the issue of evaluating awareness among Polish society about the role and importance of the state border in the security system of the Second Republic of Poland in the context of the lessons learned from the partitions period. Discussing the problem of the protection of the Polish border by border services, he points to the typical problems faced by the newly established countries in Europe at that time, i.e. with delineating and marking the border in the field, the course of which line in the field soullessly divided arable fields, houses and industrial plants. It is also a problem of broken relations between families living in a given area for centuries, which were suddenly separated by a "new" borderline. The article presents the basic definitions of the concept of the state border that appeared at the turn of the 19th and the first half of the 20th century in the public space. The article also includes information on the length of the borders of the Second Republic of Poland and the size of individual sections of the border with its then neighbours.
The condition of the public relations industry in Poland. Changes and directions of development
The article contains a description of the changes that have been taking place over the past few years in the Polish public relations industry, including factors related to COVID-19. The publication presents the methodology of construction and structure of the public relations industry condition index. The project was conducted in 2017, 2019 and 2021. The recent quantitative survey was conducted with a sample of 421 public relations professionals. This is one of the largest surveys conducted in the Polish communication market.
The Impact of Virtual Reality on the Future of Media and Communication
This paper explores the impact of virtual reality (VR) on the future of media and communication. The study aims to investigate how VR technology affects various aspects of media and communication, including journalism, advertising, entertain-ment, and education. In addition, the research aims to provide insights into the po-tential benefits and challenges of VR in the media industry and identify the key fac-tors that may influence its adoption and integration into mainstream communication practices. In this context, the authors have comprehensively reviewed existing liter-ature. The findings suggest that VR has significant potential to transform the media industry, offering new ways to engage audiences, enhance storytelling, and create immersive experiences. However, several challenges, such as cost, accessibility, and ethical concerns, need to be addressed to ensure the widespread adoption of VR. The research concludes by providing recommendations for media organizations and content creators to effectively leverage the potential of VR and capitalize on the op-portunities it presents.
Copyright (c) 2023 Authors retain copyright and grant the journal a non-exclusive license to publish and distribute the work under a Creative Commons license as selected. Articles are published Open Access in accordance with the journal’s policies, allowing unrestricted access for readers worldwide. https://creativecommons.org/licenses/by/4.0
Reporting on Gender-Based Violence on Bosnia and Herzegovina Portals – Sensationalism or Sensibilism?
The aim of this paper is to point out the often present shortcomings and ethical errors that oppose proper objective and professional media coverage of violence against women. The dynamics of reporting on online portals is very fast, therefore journalists often create sensational headlines, usually with quality content of scarce texts. Tabloid phrases are often additionally dramatized with exclamatory sentences. All this leads to the suppression of the primary idea of the text, even to the indirect justification of the issue. The news is focused on the details of the crime and the description of the circumstances instead of questioning the causes and consequences of gender-based violence in society. On the other hand, investigative journalism im-plies a deeper analysis of these issues and a way of reporting them that relies on facts, analysis of omissions in laws and responsible institutions. Research portals analyze the causes of violence. It is precisely the topic of gender-based violence that is extremely important due to worrying data on the prevalence of the problem in Bosnian and Herzegovian society.
The subject of this article is a critical analysis of the thirty-two-year post-socialist „transition“ in Montenegro and its immediate area in terms of revisiting the existing crisis practices and many of the dilemmas that I have been thinking about. Among them, the pernicious quasi-neoliberal experiment occupies a domi-nant place. The purpose of this article is, in addition to confirming real institutional changes, to demystify the interests and anti-developmental ideological and dogmatic platform, apologetics and politics of this experiment, which led to a vicious circle of crisis repetition. I have tried to explain this „ominous transitional phenomenon“ (E. Husserl's expression) in this articles, highlighting its main causes and effects, using descriptive, politico-economic, institutional and comparative analysis, with selective quotations from well-known authors. Although the text offers several hypotheses, one of them was the main one for me: the reproduction of any social evil is possible only under conditions of institutional underdevelopment and a quasi-institutional alter-native. In conclusion, it is stated that the instruments of violence were distributed among the elite groups. In this sense, we suggest to liquidate alternative institutions and privileged "elites".
The Digital Communication model: A New and the Last of Models? (Reflexion and proposition)
This paper proposes a new communication model that is specifically designed for the digital age we live in. The proposed model takes into account the unique fea-tures of digital communication, including the use of social media and other online platforms, as well as the various ways in which we engage with others in this context. The model is based on a synthesis of existing theories and models of communication, as well as a critical analysis of the challenges and opportunities presented by the digital context. We argue that this new model can help individuals and organizations better understand and navigate the complexities of digital communication.
Communication, Communication and Resocialisation Dimensions of Colours in Prison
According to ecological valence theory, the popularity of colours stems from the feelings we have about objects of a certain colour. We love blue because we associ-ate it with blue skies and clear water, yellow with sun and heat... However, the prob-lem is when we do not have colours. Imagine a world without colours. Prison envi-ronment (and majority of total institutions) are very close to such a world. Grey and white colours dominate. Black and white, and their combinations and shades are not considered colours. Such an environment cannot evoke any recollection, at least not a pleasant one. The space is "sterile", "barren", it does not give any information or stimulation. In such an environment, re-education and re-socialization are a pre-scribed form without appropriate content, without incentive. In this paper, we try to emphasize the importance of colours in creating an educational and stimulating en-vironment in prison. In addition, we point out the importance of their correct inter-pretation in the environment that the prisoners themselves arrange, and we give ad-vice for "managing" communication specifically by using colours in interaction. The paper uses methods of explicative analysis and ethnographic method of qualitative observation with participation.
Communication, Psychological Violence and Performance of Foreign Employees in Istanbul Private Sector
Psychological violence is the mental and emotional pressure on the individual working in the organization by approaching him/her through malicious and disre-spectful behaviours (Tigrel & Kokalan, 2009). The performance of employees, es-pecially of foreign origin, faces a series of challenges after performance coupled with high degrees of psychological violence. There are signals that employee stress and violence make one think that psychological violence could be responsible for the poor performance of employees. hence the study on psychological violence and per-formance of foreign employees in Istanbul’s private sector. the current state of em-ployee performance both local and foreign employees might threaten the existence of private organizations in Istanbul Turkey due to poor performance of the organi-zation in terms of profits, sales, and the number of productions. The proposed study adopted an exploratory descriptive and correlation research design based on the quantitative and qualitative approaches. The study targeted 100 foreign employees of private companies in Istanbul, a questionnaire survey was used for data collection. the results achieved from the research show that the increase in psychological violence has a great effect on the quality of employee service quality and employee creativity.
Public Relations Ethics. Between Uncomfortable Topics and the Essence of Professionalism
The article discusses public relations ethics as one of the key dimensions of the professionalization of the PR industry in Poland. The starting point is the assumption that professional public relations cannot be separated from the principles of professional ethics, such as respect, human dignity, honesty, reliability, truth, credibility, independence, sincerity, loyalty and trust. The text presents the development of public relations in Poland in the context of systemic transformation and Ryszard Ławniczak’s concept of transformational public relations. It then discusses the professionalization of the industry, the establishment of the first professional organizations, ethical codes and the activity of the Public Relations Ethics Council, pointing to its institutional and interpretive limitations. Particular attention is paid to contemporary ethical challenges related to the changing media space, the development of the Internet, social media and artificial intelligence. The article also discusses the importance of the “Warsaw Principles” as a set of rules for the ethical use of AI in public relations and the establishment of the Public Relations Ethics Committee as an attempt to rebuild the institutional foundation of professional ethics.
Copyright (c) 2024 Authors retain copyright and grant the journal a non-exclusive license to publish and distribute the work under a Creative Commons license as selected. Articles are published Open Access in accordance with the journal’s policies, allowing unrestricted access for readers worldwide. https://creativecommons.org/licenses/by/4.0
Business Decision-Making: The Concept of the Ethical Semi-Imperative in the Light of Information Generated by Artificial Intelligence
The article analyzes business decision-making in the light of information generated by artificial intelligence and proposes the concept of the ethical semi-imperative as a tool combining business effectiveness with moral responsibility. The starting point is the assumption that, under conditions of the digital economy, information performs a strategic, relational and legitimizing function, while its use in decision-making processes requires ethical reflection. The text discusses the significance of AI-generated information, the problem of incomplete knowledge, information asymmetry and the risks resulting from decision automation, such as lack of transparency, model hallucinations, algorithmic bias and responsibility for the consequences of AI system operation. The author presents the ethical semi-imperative as a contextual, self-imposed set of directives that goes beyond formal legal compliance and makes it possible to harmonize economic goals with organizational values. The article also points to the importance of ethics by design, algorithm auditing, corporate digital responsibility and transparent technology management. The conclusions emphasize that responsible use of AI requires not only technological tools, but also a culture of trust, transparency and dialogue with stakeholders.
From Carriers to Streams: Informational Aspects of the Transformation of the Music Market
The article analyzes the informational aspects of the transformation of the music market, with particular emphasis on the shift from physical sound carriers to music streaming models. The starting point is the assumption that the digital transformation of the music market is not limited to technological change, but also includes profound communication, economic and relational transformations. The text discusses the concepts of digitization, digitalization and digital transformation, and then presents their significance for contemporary culture and the music market. Particular attention is paid to the democratization of music production and distribution channels, the development of streaming platforms, the role of algorithms and music curators, and the importance of social media as tools of communication between artists and audiences. The article adopts the perspective of the Poznan School of Information Economics, according to which information, reputation and relationships become key resources of economic value in the digital environment. The conclusion indicates that digitalization democratizes access to the market, but at the same time creates new barriers related to visibility, competition and the management of audience attention.
Information Economics in the Process of Shaping the Country-of-Origin Effect: The Example of Russia’s Aggression Against Ukraine
The article analyzes information economics in the process of shaping the country-of-origin effect through the example of Russia’s aggression against Ukraine. The starting point is the assumption that information asymmetry, state reputation and heuristic mechanisms of consumer decision-making influence the evaluation of products and brands associated with a particular country. The text discusses the importance of the country-of-origin effect under conditions of information overload, the role of state reputation as an informational signal and the relationship between the perception of a country and purchasing decisions. Particular attention is paid to the economic and social consequences of Russian aggression, international sanctions, corporate withdrawal from the Russian market, consumer boycotts and political consumerism. The empirical part presents the results of research conducted among Polish consumers in 2021-2024, concerning willingness to use a fictitious Russian-origin application, willingness to pay for the product and the assessment of Russia’s reputation. The results indicate that Russia’s full-scale aggression against Ukraine negatively affected Russia’s reputation, reduced willingness to use Russian products and decreased the price that consumers were willing to pay for a Russian-origin product.
Information Economics Through the Example of Arab Countries
The article discusses information economics through the example of Arab countries, with particular emphasis on the conditions of communication in intercultural and business relations. The starting point is the understanding of information as a resource that influences economic decisions, reduces uncertainty, builds trust and shapes the functioning of the institutional order. The article draws on the perspective of the Poznan School of Information Economics, including the econocentric approach, according to which communication is not a neutral transmission of data, but an element of the economic order and a tool for legitimizing action. The article defines the conceptual scope of Arab countries and the MENA region, discusses the specificity of verbal and non-verbal communication in Arab cultures, and analyzes their characteristics through the models of R. Gesteland and G. Hofstede. It indicates that Arab countries generally belong to high-context, relationship-focused, polychronic, expressive and ceremonial cultures. The conclusion formulates practical recommendations for entrepreneurs and institutions cooperating with Arab partners, including the building of relationships, hierarchy, hospitality, negotiation practices, gestures and communication rituals.
Information as a Factor of Economic Behaviour Under Conditions of Media Convergence - A Behavioral and Institutional Economics Perspective
The article analyzes information as a factor shaping economic behaviour under conditions of digitalization and media convergence. The starting point is the assumption that in the contemporary economy information no longer serves only as a tool supporting decision-making, but increasingly becomes a direct stimulus, determinant and modelling factor of decisions. The text discusses information as a market good, its economic status, its relationship to public goods, the problem of information asymmetry and the consequences of unequal access to information. It then presents the role of the human being in the decision-making process from the perspective of behavioral economics, institutional economics and the theory of bounded rationality. Particular attention is paid to the influence of media, emotions, reputation, agenda-setting mechanisms, the framing effect and disinformation on the decisions of economic actors. The article also identifies new directions in research on information, including risks resulting from the automatic generation of content by artificial intelligence and the emergence of synthetic data feedback loops. The conclusions emphasize the need for interdisciplinary research on information as a real causal factor in economic processes.
Transformational Public Relations as a Communication Paradigm According to the Poznan School of Information Economics
This article presents transformational public relations (TPR) as a communication paradigm developed in the context of systemic transformation in Central and Eastern Europe and interpreted from the perspective of the Poznan School of Information Economics. TPR is presented not as a conventional tool of organizational reputation management, but as a social infrastructure of systemic change, serving to explain reforms, legitimize a new institutional order, integrate society and mediate between different groups of interests. The article discusses the origins of the concept, its functions, stages of development and two models: the foreign-imposed model and the home-grown, internalized model. Particular attention is paid to the three-level model of TPR, covering the macro, meso and micro levels, as well as to the relationship between TPR, the political economy of communication and econocentric public relations. The text argues that TPR makes it possible to analyze public relations as a mechanism for organizing the social understanding of economic processes, revealing structures of communicative power and building or eroding trust in institutions. The concept represents a Central and Eastern European contribution to global reflection on communication under conditions of systemic change.
Policy Making and Visual Identity in the Promotion of Territorial Units
This article investigates the relationship between public policy, dominant political ideologies, and the visual communication of territorial units. It aims to explore how the neoliberal zeitgeist is reflected in the visual identities (logos and slogans) of Polish cities. The study seeks to answer whether these promotional signs prioritize universal, market-oriented values over the unique, local genius loci. The research is based on a comprehensive analysis of the entire population of 66 cities with poviat rights in Poland. A mixed-method approach was employed, combining a multifaceted content analysis with a semantic differential technique. The visual and textual layers of the promotional signs were systematically examined using three distinct taxonomies to ensure methodological triangulation and enhance the reliability of the findings. The analysis reveals the specific values and ideological assumptions embedded in the visual branding strategies of Polish cities. It identifies the prevalence of symbols associated with modernism, progress, and economic efficiency, often at the expense of historical and cultural heritage. The findings demonstrate how visual identity serves as a tool of public policy, reflecting a broader shift towards market-driven governance in local administration...
Copyright (c) 2025 Authors retain copyright and grant the journal a non-exclusive license to publish and distribute the work under a Creative Commons license as selected. Articles are published Open Access in accordance with the journal’s policies, allowing unrestricted access for readers worldwide. https://creativecommons.org/licenses/by/4.0
The Impact of Internal Communication on Marketing Effectiveness in Organizations
This article posits that a dysfunction in the internal flow of information inevitably leads to a gap between the adopted strategy and its market execution. This results in ineffective market communication in the areas of promotion, distribution, and physical evidence. Internal communication serves as the foundation of marketing’s operational efficiency, particularly in areas focused on intra-organizational processes. The study employs a decomposition of the 7P model into endogenous and exogenous elements, demonstrating that market (external) success is a direct derivative of effective information exchange within the organizational structure. Furthermore, the article discusses the role of the Revenue Operations (RevOps) concept and the negative impact of information silos on marketing-sales relations.
Online activity of organizational employees in light of research (Poland; 2020 and 2022). Risks and challenges of social media activity
Around twenty years ago, the media landscape began to change. Social media platforms joined the press, radio, television, and internet, transforming the relationship between sender and receiver. The former content consumer was given the opportunity to become the creator of the message. This article presents the results of two editions of a study on employee online activity (Poland; 2020 and 2022). The study was conducted using the CAWI method on a group of Polish internet users. The survey questionnaire was distributed on the social media platforms LinkedIn and Facebook.
Public Diplomacy by Korean Entities in Poland: Governmental and Corporate Actors, Soft Power, and Public Perception
Public diplomacy has become a central instrument of contemporary international communication, increasingly shaped by non-state actors such as corporations, cultural institutions, and educational organizations. The Republic of Korea (South Korea) represents a particularly instructive case, as its public diplomacy strategy combines coordinated governmental action with the global presence of powerful multinational enterprises and the worldwide popularity of Korean popular culture. This article examines South Korean public diplomacy activities in Poland, focusing on the role of governmental institutions and Korean businesses in shaping the country’s image among Polish publics. Drawing on the theoretical frameworks of soft power and new public diplomacy, the study employs quantitative survey data collected in Poland in 2024 (N = 901) to assess perceptions of Korea, its culture, economy, and international engagement. The findings indicate that Korean companies function as highly visible and effective public diplomacy actors, significantly enhancing Korea’s economic and technological reputation, while official governmental initiatives remain comparatively less recognized by the wider public. The article contributes to public relations and international communication scholarship by highlighting the growing importance of corporate diplomacy and market-based actors in state-led public diplomacy strategies, particularly in Central and Eastern Europe.
Constraints and Tool Aspirations in Internal Audit Information Work: Evidence from Polish and International Auditors
Professional standards position internal auditors as providers of both assurance and consulting services, yet the information required to deliver these services increasingly depends on access to analytical tools and organizational conditions that may constrain communication and analysis. Using survey data from 652 internal auditors (Poland: n=515; international sample: n=137), this study examines (a) perceived barriers to developing and using information-related competencies, (b) unmet needs for information tools, and (c) the types of tools auditors would like to use but do not. Barriers were measured as seven binary options (e.g., lack of access to tools, lack of experience, concerns about information misuse). Unmet tool needs were measured with a binary indicator and an open-ended question on specific tools. We include a single competence indicator as a contextual predictor: a composite score capturing self-assessed information processing and analysis competence (CIPS). Results show that lack of access to analytical software/tools and lack of experience/knowledge are the most frequently endorsed constraints.
Corporate Image in the Era of Ultra-Fast Fashion: A Case Study of the Boohoo Brand Crisis
The article analyses the consequences of the phenomenon known as “ultra-fast fashion” focusing on its impact on corporate image and image crisis management, using the British brand Boohoo as an example. Ultra-fast fashion is a business model based on the rapid production and distribution of clothing, responding to changing trends and consumer needs. However, its growth is associated with numerous controversies, such as labour exploitation, low product quality, greenwashing, and negative environmental impacts. Consequently, brands in this sector are particularly vulnerable to image crises. The aim of the study was to analyse the causes, course, and effects of Boohoo’s 2020 image crisis resulting from its participation in the ultra-fast fashion phenomenon. The research method involved content analysis of the company’s website, social media, press releases, and press articles related to the specific case. Key allegations against Boohoo included unethical working conditions, wages below the minimum rate, lack of worker protection during the pandemic, and falsifying product origins. These accusations led to a drop in share value, boycotts from customers and influencers, and the termination of partnerships.
Age Verification In The Digital Era: Tech-Neutral Options For Safety, Privacy, And Innovation
The increasing exposure of children to digital media environments has intensified policy debates on age verification as a mechanism of media governance. Within Europe and beyond, age verification is increasingly framed as a necessary condition for protecting minors from harmful content, exploitation, and inappropriate platform practices. At the same time, age verification introduces new challenges related to privacy, surveillance, concentration of power, and the normalization of identity checks in everyday media use. This article examines age verification not primarily as a technical solution, but as a regulatory and socio-political instrument embedded in digital media infrastructures. Drawing on media theory, political economy of platforms, and contemporary European regulatory debates, the article analyses the main age verification technologies, compares their implications for privacy and media power, and evaluates alternative regulatory options. It argues that age verification constitutes a new form of infrastructural media control that, if poorly governed, risks reinforcing platform dominance and weakening media literacy. The article concludes that effective digital media governance must remain technology-neutral, proportionate, and embedded within a broader framework that combines child protection, fundamental rights, and democratic oversight of media infrastructures.
Communication Competencies in Internal Auditing from a Process-Oriented Perspective: A Study of Polish and International Auditors
Communication is recognized by professional bodies as one of the key competencies of internal auditors; however, in empirical research it is most often treated as a homogeneous, declarative competence. The aim of this article is to analyze communication competencies in internal auditing from a process-oriented perspective encompassing three stages of the audit process: information acquisition, information processing and interpretation, and reporting and recommendation delivery. Based on survey data from two samples (Poland and an international sample), three indices were constructed: Communicative Information Acquisition (CIA), Communicative Information Processing & Sensemaking (CIPS), and Communicative Reporting/Recommendation Delivery (CRRD). The results indicate a relatively stable competency profile across the stages of the audit process, accompanied by a selective influence of context (country) and organizational role (managerial position). The declared overall importance of communication in the work of internal auditors, grounded in professional guidelines, is not significantly associated with the self-reported level of competencies at individual stages of the audit process. In contrast, self-assessed communication competence significantly explains variation in stage-specific competencies, particularly at the stages of information acquisition and reporting. The findings highlight the analytical usefulness of a process-oriented approach and the need to distinguish between normative orientation and perceived capacity for action.
Uputstvo autorima (Notes for the contributors)
Copyright (c) 2026 Authors retain copyright and grant the journal a non-exclusive license to publish and distribute the work under a Creative Commons license as selected. Articles are published Open Access in accordance with the journal’s policies, allowing unrestricted access for readers worldwide. https://creativecommons.org/licenses/by/4.0