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

Daff, Lyn ORCID: https://orcid.org/0000-0002-8977-3872 and Parker, Lee David (2021) A conceptual model of accountants’ communication inside not-for-profit organisations. The British Accounting Review, 53 (3):100959. pp. 1-20. ISSN 0890-8389

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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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Business (18 Jan 2021 -)
Faculty/School / Institute/Centre: Current - Faculty of Business, Education, Law and Arts - School of Business (18 Jan 2021 -)
Date Deposited: 25 Feb 2021 04:15
Last Modified: 25 May 2021 05:43
Uncontrolled Keywords: accountants; communication; not-for-profit; strong structuration
Fields of Research (2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
Fields of Research (2020): 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350102 Auditing and accountability
47 LANGUAGE, COMMUNICATION AND CULTURE > 4701 Communication and media studies > 470108 Organisational, interpersonal and intercultural communication
35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350106 Not-for-profit accounting and accountability
Socio-Economic Objectives (2008): E Expanding Knowledge > 97 Expanding Knowledge > 970120 Expanding Knowledge in Language, Communication and Culture
C Society > 94 Law, Politics and Community Services > 9401 Community Service (excl. Work) > 940199 Community Service (excl. Work) not elsewhere classified
Socio-Economic Objectives (2020): 28 EXPANDING KNOWLEDGE > 2801 Expanding knowledge > 280106 Expanding knowledge in commerce, management, tourism and services
22 INFORMATION AND COMMUNICATION SERVICES > 2299 Other information and communication services > 229999 Other information and communication services not elsewhere classified
28 EXPANDING KNOWLEDGE > 2801 Expanding knowledge > 280116 Expanding knowledge in language, communication and culture
Identification Number or DOI: https://doi.org/10.1016/j.bar.2020.100959
URI: http://eprints.usq.edu.au/id/eprint/41481

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