A conceptual model of accountants’ communication inside not-for-profit organisations

Article


Daff, Lyn and Parker, Lee David. 2021. "A conceptual model of accountants’ communication inside not-for-profit organisations." The British Accounting Review. 53 (3), pp. 1-20. https://doi.org/10.1016/j.bar.2020.100959
Article Title

A conceptual model of accountants’ communication inside not-for-profit organisations

ERA Journal ID19078
Article CategoryArticle
AuthorsDaff, Lyn (Author) and Parker, Lee David (Author)
Journal TitleThe British Accounting Review
British Accounting Review
Journal Citation53 (3), pp. 1-20
Article Number100959
Number of Pages20
Year2021
PublisherElsevier
Place of PublicationUnited Kingdom
ISSN0890-8389
1095-8347
Digital Object Identifier (DOI)https://doi.org/10.1016/j.bar.2020.100959
Web Address (URL)https://www.sciencedirect.com/science/article/abs/pii/S0890838920300792
Abstract

Accounting communication within organisations can be critical to organisational success, yet aside from formal reports, it has largely been overlooked by accounting researchers. Not-for-profit organisations play a significant societal role and have features that distinguish them from for-profit corporations. This paper aims to further our understanding of accountants’ everyday communication in the unique not-for-profit environment, developing a theoretical model of influences on accountants’ communication. In the qualitative tradition, interviews were conducted with accountants working in not-for-profit organisations in three Australian states. Using the lens of strong structuration theory and applying thematic analysis to the interview transcripts enabled the generation of themes relating to the influences on not-for-profit accountants’ communication within their organisations. These influences included the resource constraints of the not-for-profit environment, accountants’ organisational position, their perceptions of their colleagues’ needs and their role perceptions. Drawing on strong structuration concepts, a model is developed to demonstrate the influences on accountants’ communication.

Keywordsaccountants; communication; not-for-profit; strong structuration
ANZSRC Field of Research 2020350102. Auditing and accountability
470108. Organisational, interpersonal and intercultural communication
350106. Not-for-profit accounting and accountability
Byline AffiliationsSchool of Commerce
Royal Melbourne Institute of Technology (RMIT)
Institution of OriginUniversity of Southern Queensland
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