IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v53y2021i3s0890838920300792.html
   My bibliography  Save this article

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

Author

Listed:
  • Daff, Lyn
  • Parker, Lee D.

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.

Suggested Citation

  • Daff, Lyn & Parker, Lee D., 2021. "A conceptual model of accountants' communication inside not-for-profit organisations," The British Accounting Review, Elsevier, vol. 53(3).
    • Handle: RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300792
    DOI: 10.1016/j.bar.2020.100959
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838920300792
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2020.100959?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Lyn Daff & Lisa Jack, 2018. "Accountants’ proactivity in intra-organisational networks: a strong structuration perspective," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(6), pages 1691-1719, August.
    2. Robson, Keith & Bottausci, Chiara, 2018. "The sociology of translation and accounting inscriptions: Reflections on Latour and Accounting Research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 54(C), pages 60-75.
    3. Jack, Lisa & Kholeif, Ahmed, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting forum, Elsevier, vol. 32(1), pages 30-45.
    4. Georgios Makrygiannakis & Lisa Jack, 2016. "Understanding management accounting change using strong structuration frameworks," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1234-1258, September.
    5. Henderson, Elisa & Lambert, Vicky, 2018. "Negotiating for survival: Balancing mission and money," The British Accounting Review, Elsevier, vol. 50(2), pages 185-198.
    6. Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 565-589, September.
    7. Ermanno C. Tortia & Vladislav Valentinov, 2018. "Internal organization and governance," Chapters, in: Bruce A. Seaman & Dennis R. Young (ed.), Handbook of Research on Nonprofit Economics and Management, chapter 14, pages 285-299, Edward Elgar Publishing.
    8. Sven Modell, 2019. "For structure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(3), pages 621-640, July.
    9. Sean Byrne & Bernard Pierce, 2007. "Towards a More Comprehensive Understanding of the Roles of Management Accountants," European Accounting Review, Taylor & Francis Journals, vol. 16(3), pages 469-498.
    10. Gerard Stone & Lee D. Parker, 2013. "Developing the Flesch reading ease formula for the contemporary accounting communications landscape," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(1), pages 31-59, April.
    11. Alan Graham & Susan Davey‐Evans & Ian Toon, 2012. "The developing role of the financial controller: evidence from the UK," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(1), pages 71-88, May.
    12. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    13. Margaret Healy & Peter Cleary & Eimear Walsh, 2018. "Innovativeness and accounting practices: an empirical investigation," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 15(2), pages 231-250, June.
    14. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    15. Greenhalgh, Trisha & Stones, Rob, 2010. "Theorising big IT programmes in healthcare: Strong structuration theory meets actor-network theory," Social Science & Medicine, Elsevier, vol. 70(9), pages 1285-1294, May.
    16. Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
    17. Rob Stones & Lisa Jack, 2016. "The bridge between ontological concepts and empirical evidence: an interview with Rob Stones," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1145-1151, September.
    18. Heba El-Sayed & Mayada Abd El-Aziz Youssef, 2015. "“Modes of mediation” for conceptualizing how different roles for accountants are made present," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 12(3), pages 202-229, August.
    19. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2010. "Social capital and management control systems: a study of a non-government organization," LSE Research Online Documents on Economics 32980, London School of Economics and Political Science, LSE Library.
    20. Morales, Jérémy & Lambert, Caroline, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 228-244.
    21. Lee D. Parker & Samantha Warren, 2017. "The presentation of the self and professional identity: countering the accountant’s stereotype," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(8), pages 1895-1924, October.
    22. Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
    23. Commission, Productivity, 2010. "Contribution of the Not-for-Profit Sector," Research Reports, Productivity Commission, Government of Australia, number 39.
    24. Eric Faÿ & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers : Accounting for subjectivity in/with management accounting systems," Post-Print hal-02312445, HAL.
    25. Enrico Bracci & Sue Llewellyn, 2012. "Accounting and accountability in an Italian social care provider," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(5), pages 806-834, June.
    26. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    27. Fauré, Bertrand & Rouleau, Linda, 2011. "The strategic competence of accountants and middle managers in budget making," Accounting, Organizations and Society, Elsevier, vol. 36(3), pages 167-182, April.
    28. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    29. Scapens, Robert W., 2006. "Understanding management accounting practices: A personal journey," The British Accounting Review, Elsevier, vol. 38(1), pages 1-30.
    30. Sharon M. Oster, 2010. "Product Diversification and Social Enterprise," Chapters, in: Bruce A. Seaman & Dennis R. Young (ed.), Handbook of Research on Nonprofit Economics and Management, chapter 13, Edward Elgar Publishing.
    31. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2016. "Managing identity conflicts in organizations: a case study of one welfare non-profit," LSE Research Online Documents on Economics 62300, London School of Economics and Political Science, LSE Library.
    32. Hans Englund & Jonas Gerdin, 2015. "Developing Enabling Performance Measurement Systems: On the Interplay Between Numbers and Operational Knowledge," European Accounting Review, Taylor & Francis Journals, vol. 24(2), pages 277-303, June.
    33. Helen Irvine, 2011. "From go to woe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(7), pages 824-847, September.
    34. Coad, Alan F. & Glyptis, Loukas G., 2014. "Structuration: A position–practice perspective and an illustrative study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 142-161.
    35. Lise Justesen & Jan Mouritsen, 2011. "Effects of actor‐network theory in accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(2), pages 161-193, February.
    36. Robson, Keith, 1991. "On the arenas of accounting change: The process of translation," Accounting, Organizations and Society, Elsevier, vol. 16(5-6), pages 547-570.
    37. Orla Feeney & Bernard Pierce, 2016. "Strong structuration theory and accounting information: an empirical study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1152-1176, September.
    38. Gerard Stone, 2011. "Let ' s talk," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(6), pages 781-809, August.
    39. Lin Mei Tan & Fawzi Laswad, 2018. "Professional skills required of accountants: what do job advertisements tell us?," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 403-432, July.
    40. Hans Englund & Jonas Gerdin & Gun Abrahamsson, 2013. "Accounting ambiguity and structural change," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(3), pages 423-448, March.
    41. David R.J. Moore & Ken McPhail, 2016. "Strong structuration and carbon accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1204-1233, September.
    42. Lisa Jack & Ahmed Kholeif, 2008. "Enterprise Resource Planning and a contest to limit the role of management accountants: A strong structuration perspective," Accounting Forum, Taylor & Francis Journals, vol. 32(1), pages 30-45, March.
    43. Basil P. Tucker & Lee D. Parker, 2013. "Out of control? Strategy in the NFP sector: the implications for management control," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(2), pages 234-266, February.
    44. Alan Coad & Lisa Jack & Ahmed Othman Rashwan Kholeif, 2015. "Structuration theory: reflections on its further potential for management accounting research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 12(2), pages 153-171, June.
    45. Eric Fay & Lucas Introna & François-Régis Puyou, 2010. "Living with numbers: Accounting for subjectivity in/with management accounting systems," Post-Print hal-00771160, HAL.
    46. Warren, Liz & Jack, Lisa, 2018. "The capital budgeting process and the energy trilemma - A strategic conduct analysis," The British Accounting Review, Elsevier, vol. 50(5), pages 481-496.
    47. Cristiano Busco & Paolo Quattrone, 2015. "Exploring How the Balanced Scorecard Engages and Unfolds: Articulating the Visual Power of Accounting Inscriptions," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1236-1262, September.
    48. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    49. Caroline Lambert & Samuel Sponem, 2012. "Roles, Authority and Involvement of the Management Accounting Function: A Multiple Case-study Perspective," Post-Print halshs-00797205, HAL.
    50. Jérémy Morales & Caroline Virginie Lambert, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Post-Print hal-01097571, HAL.
    51. Chenhall, Robert H. & Hall, Matthew & Smith, David, 2013. "Performance measurement, modes of evaluation and the development of compromising accounts," LSE Research Online Documents on Economics 51294, London School of Economics and Political Science, LSE Library.
    52. Cyril F. Chang & Howard P. Tuckman, 2010. "Income Diversification," Chapters, in: Bruce A. Seaman & Dennis R. Young (ed.), Handbook of Research on Nonprofit Economics and Management, chapter 1, Edward Elgar Publishing.
    53. Ditillo, Angelo, 2004. "Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms," Accounting, Organizations and Society, Elsevier, vol. 29(3-4), pages 401-421.
    54. Gun Abrahamsson & Hans Englund & Jonas Gerdin, 2016. "On the (re)construction of numbers and operational reality," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 13(2), pages 159-188, June.
    55. Hall, Matthew & O'Dwyer, Brendan, 2017. "Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 1-5.
    56. Elaine Pamela Harris & Deryl Northcott & Moataz Moamen Elmassri & Jari Huikku, 2016. "Theorising strategic investment decision-making using strong structuration theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(7), pages 1177-1203, September.
    57. Hanne Nørreklit & Lennart Nørreklit & Falconer Mitchell, 2010. "Towards a paradigmatic foundation for accounting practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(6), pages 733-758, August.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Adhikari, Pawan & Upadhaya, Bedanand & Wijethilake, Chaminda & Dhakal Adhikari, Shovita, 2023. "The sociomateriality of digitalisation in Nepalese NGOs," The British Accounting Review, Elsevier, vol. 55(5).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    2. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: A study of interaction," The British Accounting Review, Elsevier, vol. 53(5).
    3. Lee, Kenneth & Manochin, Melina, 2021. "Sell-side equity analysts and equity sales: a study of interaction," LSE Research Online Documents on Economics 108953, London School of Economics and Political Science, LSE Library.
    4. Englund, Hans & Gerdin, Jonas & Burns, John, 2011. "25 Years of Giddens in accounting research: Achievements, limitations and the future," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 494-513.
    5. Kennedy, Aileen & O'gorman, Colm & Lee, Kenneth, 2021. "Have your cake and eat it? Combining structure and agency in management research," LSE Research Online Documents on Economics 112720, London School of Economics and Political Science, LSE Library.
    6. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    7. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    8. Warren, Liz & Jack, Lisa, 2018. "The capital budgeting process and the energy trilemma - A strategic conduct analysis," The British Accounting Review, Elsevier, vol. 50(5), pages 481-496.
    9. Englund, Hans & Gerdin, Jonas, 2014. "Structuration theory in accounting research: Applications and applicability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 162-180.
    10. Giovannoni, Elena & Quarchioni, Sonia, 2019. "Exploring the generative power of performance measurement systems design," The British Accounting Review, Elsevier, vol. 51(2), pages 211-225.
    11. Timur Pasch, 2019. "Strategy and innovation: the mediating role of management accountants and management accounting systems’ use," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 213-246, July.
    12. Tamim Elbasha & Alex Wright, 2017. "Reconciling structure and agency in strategy -as-practice research: Towards a strong- structuration theory approach," Post-Print hal-01557268, HAL.
    13. Modell, Sven, 2017. "Critical realist accounting research: In search of its emancipatory potential," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 20-35.
    14. Baxter, Jane & Carlsson-Wall, Martin & Chua, Wai Fong & Kraus, Kalle, 2019. "Accounting and passionate interests: The case of a Swedish football club," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 21-40.
    15. Robalo, Rui C. & Moreira, José António, 2020. "The influence of power strategies in AIS implementation processes," International Journal of Accounting Information Systems, Elsevier, vol. 39(C).
    16. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
    17. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
    18. Jean Claude Mutiganda, 2016. "How do politicians shape and use budgets to govern public sector organizations? A position-practice approach," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 491-498, November.
    19. Elmassri, Moataz Moamen & Harris, Elaine Pamela & Carter, David Bernard, 2016. "Accounting for strategic investment decision-making under extreme uncertainty," The British Accounting Review, Elsevier, vol. 48(2), pages 151-168.
    20. Kilfoyle, Eksa & Richardson, Alan J. & MacDonald, Laura D., 2013. "Vernacular accountings: Bridging the cognitive and the social in the analysis of employee-generated accounting systems," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 382-396.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:bracre:v:53:y:2021:i:3:s0890838920300792. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/the-british-accounting-review .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.