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Article
Publication date: 19 September 2019

Ann Martin-Sardesai and Lyn Daff

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 3 September 2018

Paul De Lange, Lyn Daff and Beverley Jackling

Publishing in scholarly journals is a practical necessity for academics. Put simply, this reality can be described as “publish or perish”. To be treated as a serious…

Abstract

Purpose

Publishing in scholarly journals is a practical necessity for academics. Put simply, this reality can be described as “publish or perish”. To be treated as a serious contender for tenure and promotion, scholarly research and activities directed towards publication are necessary aspects of faculty life. The purpose of this paper is to provide insights into “dealing” with the editorial review process of publishing from the perspective of a relatively new author.

Design/methodology/approach

Using the lens of Q and R theory, a case study approach combined with critical reflection provides a documented tour to enable other authors to enhance their understanding of the publication process through including references to associated reviews and correspondence with a journal editor. The review extracts from the editor and authors’ responses are discussed within the context of a theoretical schema and timeline.

Findings

Drawing from the theoretical schema, the paper identifies 11 lessons learned along the way to publishing, and these are summarised as the 11 commandments of publishing.

Research limitations/implications

Utilisation of the Q and R theory can assist researchers as they reflect on how to maximise their publication outcomes.

Practical implications

The 11 commandments provide a practical approach for those wanting to improve their understanding and likelihood of publishing success.

Originality/value

The originality of this paper is that it considers the publication process from a novice author who subsequently draws on the knowledge of more experienced co-authors. The findings are based on a theoretical schema that is transferable and able to be adopted by others to guide publication outcomes.

Details

Accounting Research Journal, vol. 31 no. 3
Type: Research Article
ISSN: 1030-9616

Keywords

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Article
Publication date: 11 August 2020

Lyn Daff and Lee D. Parker

The not-for-profit (NFP) context displays unique characteristics that include stakeholder diversity, multiple stakeholder agendas, and the pervasiveness of philanthropic…

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.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 22 August 2018

Lyn Daff and Lisa Jack

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how…

Abstract

Purpose

The purpose of this paper is to provide insights into the importance of accountants’ networks inside organisations, the parties who comprise those networks and how accountants go about building and maintaining their networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The theoretical discussion highlights the significance of communication as agency in the context of accounting practice through a strong structuration perspective.

Design/methodology/approach

A qualitative approach to the inquiry was adopted. Interviews were conducted with 30 Australian accountants from 22 not-for-profit organisations. A thematic approach was used to analyse the transcripts. Structuration theory, supplemented by strong structuration, informed the study.

Findings

The interviewees attested to the importance of communication and developing networks within their organisations. They actively sought to expand and enhance their networks. The accountants played a pivotal role in networks and they pursued both horizontal and vertical relations. The accountants’ knowledge of organisational positions and perceptions of their own roles were used strategically in attempts to alter the internal structures of networked others.

Research limitations/implications

The interviewed accountants worked in not-for-profit organisations and this may influence the findings. Future research might consider accountants working in for-profit organisations. The study provides insights into strategies to develop intra-organisational networks.

Originality/value

The study contributes to the meagre literature regarding accountants’ networks within organisations. It provides insights that may assist accountants in enhancing their own networks. Although structuration theory is well-established in accounting research, the enrichments offered by strong structuration are illustrated in this study.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 1 January 2012

Lyn Daff

Reflections on pertinent questions of accountability that should be asked when restructuring occurs in tertiary education.

Abstract

Purpose

Reflections on pertinent questions of accountability that should be asked when restructuring occurs in tertiary education.

Design/methodology/approach

Fictional poem.

Findings

Meditation on the impact of restructuring in tertiary education; what drives it and what are the results?

Research limitations/implications

Stimulates thought about the restructuring process and how it is approached, as well as the cost and benefits of restructuring.

Originality/value

An individual comment on issues often overlooked in restructuring.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 10 May 2011

Lyn Daff

The purpose is to reflect on writing a PhD proposal.

Abstract

Purpose

The purpose is to reflect on writing a PhD proposal.

Design/methodology/approach

The paper is a poem based on the author's experience.

Findings

This is meditation on how the topic, theory and method for a research project all need to be fine‐tuned, so they are in balance.

Research limitations/implications

The paper stimulates thought about what drives a research project, and that various adaptations are required, so the topic theory, and method are woven together in harmony.

Originality/value

The paper provides an insight into the preparation of a research proposal, and highlights that it is not a linear process, driven only by the topic.

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 4
Type: Research Article
ISSN: 0951-3574

Keywords

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Article
Publication date: 23 March 2012

Lyn Daff

This poem aims to reflect on the process of preparing a successful ethics application and likens it to facing a giant.

Abstract

Purpose

This poem aims to reflect on the process of preparing a successful ethics application and likens it to facing a giant.

Design/methodology/approach

The paper is a poem reflecting on factors that hinder and aid a successful ethics application and emotions that applicants may experience during the process.

Findings

Achieving a successful ethics application requires attention to detail, knowledge of the process and persistence. Accountability falls heavily on the applicant while the committee wants to minimise risk for the university. One can experience a range of emotions during the application process.

Research limitations/implications

While the findings reflect the author's experience they are nevertheless often privately discussed amongst academics.

Originality/value

The paper brings to light issues that ethics applicants experience that are seldom publicly discussed.

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 19 September 2019

Steve Evans

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 6
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 23 March 2012

Steve Evans

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 25 no. 3
Type: Research Article
ISSN: 0951-3574

Content available
Article
Publication date: 10 May 2011

Steve Evans

Abstract

Details

Accounting, Auditing & Accountability Journal, vol. 24 no. 4
Type: Research Article
ISSN: 0951-3574

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