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

Daff, L. and Parker, L. D. (2020) Accountants’ perceptions of communication in not-for-profit organisations: inhibitors, enablers and strategies. Accounting, Auditing and Accountability Journal, 33(6), pp. 1303-1333. (doi: 10.1108/AAAJ-03-2019-3948)

Abstract

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 NFPs’ 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.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Parker, Professor Lee
• Authors: Daff, L., and Parker, L. D.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Accounting, Auditing and Accountability Journal
• Publisher: Emerald
• ISSN: 0951-3574
• ISSN (Online): 1758-4205
• Copyright Holders: Copyright © 2020, Emerald Publishing Limited
• First Published: First published in Accounting, Auditing and Accountability Journal 33(6): 1303-1333
• Publisher Policy: Reproduced in accordance with the publisher copyright policy