Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies

Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies

Purpose
The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic values and related organisational mission. This study investigated accountants’ perceptions of NFP’s characteristics that enable and inhibit their communication along with the strategies they adopt to overcome their communication challenges.

Design/methodology/approach
This qualitative interview-based study is informed by Giddens’ structuration theory. Thirty NFP accountants, from three Australian states, were interviewed. Thematic analysis was used to identify the relationships between NFP organisational characteristics and accountants’ communication strategies, and their interactions with organisational structures.

Findings
The study reveals important relationships between many stakeholders with limited financial acumen, organisational resource constraints, the currency of NFP information technologies, the dominance of operational mission over financial imperatives, and the supply of organisational accountants. Accountants’ structural adaptations emerge in their adopting multiple forms of communications reframing.

Research limitations/implications
The NFP environment exhibits a mix of characteristics, some of which pose challenges for accountants’ communication while others facilitate their communication.

Social implications
Increasingly governments are relying on NFPs for the provision of services once provided by the state. Enhancing NFP accountants’ communication has the potential to improve outcomes for NFPs.

Originality/value
The study broadens prior research on accountants’ communication beyond formal written reporting to recognise and articulate their informal communication strategies.