%0 Journal Article %T Examining Management Information Flows in Business Organisations %A Dyczkowski, Tomasz %A Dyczkowska, Joanna %J International Journal of Contemporary Management %V 2015 %R 10.4467/24498939IJCM.15.010.4489 %N Numer 14(4) %P 45-74 %K content analysis, employees, management information flow %@ 2449-8920 %D 2016 %U https://ejournals.eu/czasopismo/international-journal-of-contemporary-management/artykul/examining-management-information-flows-in-business-organisations %X Background. The application of modern information technologies alone does not solve communication problems in companies. The effectiveness of internal information flow is contingent on many factors with employees’ participation in planning being supposedly the one. Research aims. The paper examines downward and upward information flows by looking through “the lens of employees” and considering their participation in planning processes. It links strategic awareness and operational planning on the one hand with performance reporting, scope of control, post-control information, and managerial feedback on the other. Methodology. The results presented in the paper are based on a survey comprising 179 Polish companies. The authors employed a qualitative approach based on mining descriptive comments provided by employees matched with quantitative results based on pre-defined answer options. Key findings. The content analysis revealed a certain level of reporting duties being delegated at a departmental level. It was also visible that control activities were a part of a corporate learning process, and that meetings of managers with their employees contributed to a performance related dialogue. On the other hand, the said effects were achieved by a small share of Polish companies, since only one fifth of those engaged employees in their planning processes.