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.

组织内部的会计沟通对于组织的成功至关重要，但是除了正式的报告外，会计研究人员基本上忽略了它。非营利组织发挥着重要的社会作用，并具有将其与营利性公司区分开的特征。本文旨在加深我们对独特的非营利环境中会计师日常沟通的理解，建立一种影响会计师沟通的理论模型。按照定性的传统，访谈是在澳大利亚三个州的非营利组织工作的会计师进行的。使用强大的结构化理论并将主题分析应用于面试成绩单，就可以生成与对非营利会计师在其组织内的沟通影响有关的主题。这些影响包括非营利环境的资源约束，会计师的组织地位，对同事需求的看法以及对角色的看法。借鉴强大的结构概念，开发了一个模型来演示对会计师沟通的影响。