Accountants’ proactivity in intra-organisational networks: a strong structuration perspective

Abstract

Purpose-The paper provides insights into the importance of accountants' networks, the parties who comprise those networks and how accountants go about building and maintaining their communication networks. It also illustrates the use of strong structuration theory, which specifically considers the networks that surround agents. The conclusion 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' organisational positions and perceptions of their roles, worldviews and knowledge of other members of their organisations were used strategically to alter the internal structures of networked others. 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. 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 intraorganisational networks.

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

“…The parties comprising the agents-in-context differed for CFOs and FCs. The CFOs had greater diversity in the groups comprising their networks (Daff & Jack, 2018). These aligned with those identified in Ernst and Young's study (2010): CEO, business unit heads, FC, executives and board.…”

“…Stones (2015; 2016) encourages academics to find empirical data to support and challenge the theoretical framework. Writers, such as Daff and Jack (2018) and Warren and Jack (2018) analysis, this paper is about context analysis. In addition, Daff and Jack (2018) and Warren and Jack (2018) identify that it is possible to change the conjecturally-specific or situational knowledge.…”

“…Writers, such as Daff and Jack (2018) and Warren and Jack (2018) analysis, this paper is about context analysis. In addition, Daff and Jack (2018) and Warren and Jack (2018) identify that it is possible to change the conjecturally-specific or situational knowledge. This changing of others' internal structures may lead to changes in patterns of conversation and behaviour and sometimes even external structures, depending on an agent's position and role.…”

“…An environment of financial crisis saw adaptations to budgetary practices and increased involvement in budgets from lower hierarchical staff (Makrygiannakis & Jack, 2016). Accountants have also been found to pursue accounting conversations across both horizontal and vertical relationships (Daff & Jack, 2018). Through its focus on accountants, the paper takes up Englund, Gerdin and Burns' (2011) challenge that accounting research should pay more attention to the knowledgeable agent's role.…”

Le lien entre l’individu et l’opportunité entrepreneuriale : une reconceptualisation du puzzle

“…En effet, l'imagination de l'opportunité requiert que l'entrepreneur puisse accéder à des informations auprès de diverses personnes et instances (Garzoun et Haddad, 2016). L'importance de l'approche proposée par Stones (2005Stones ( , 2015 réside dans l'accent mis sur les acteurs, leurs connaissances et le statut qu'ils accordent à ces connaissances lorsqu'ils agissent (Lorenz, 2015;Stones et Jack, 2016;Daff et Jack, 2018). Les structures externes conditionnent le comportement de l'entrepreneur et lorsqu'elles sont combinées avec ses structures internes, elles se manifestent comme des résultats structurels sous la forme d'une opportunité entrepreneuriale.…”