%0 Journal Article %T An Enhanced Communication Model %A Per Flensburg %J International Journal of Digital Accounting Research %D 2009 %I University of Huelva, Rutgers University %X The concept of information is often taken for more or less granted in research about information systems. This paper introduces a model starting with Shannon and Weaver data transmission model and ends with knowledge transfer between individual persons. The model is infact an enhanced communication model giving a framework for discussing problems in the communication process. A specific feature of the model is the aim for providing design guidelines in designing the communication process. The article ends with identifying a need for develop the model further to incorporate also communication within and between organisations of different kinds. %K Information %K communication %K communication model %K knowledge %U http://www.uhu.es/ijdar/10.4192/1577-8517-v9_2.pdf