Dr Lyndie Bayne is a qualified chartered accountant (FCA) with over 20 years of experience as a sustainability researcher and accounting lecturer, after being in audit at KPMG. Her background is diverse, with degrees in Accounting and Mathematical Statistics, Honours degree (first class) in Economics, research Master’s degree in Supply Chain Management and PhD in Accounting (focusing on Sustainability).

She has been awarded competitive industry grants for research on climate disclosures and non-financial KPIs, such as the IAAER-KPMG Grant Program to Inform the IASB (International Accounting Standards Board) Round 8 (2023) and the Institute of Chartered Accountants of Scotland (2018). Her research has been published in high quality international journals and industry reports and has been presented at industry and academic conferences. She has experience leading research teams and managing large classes.

In her research she has analysed and compared the fundamental principles underlying contemporary sustainability standards and sustainability assurance standards, focusing on key concepts such as materiality, purpose and users. She has analysed non-financial KPI disclosures across hundreds of annual and sustainability reports for large, listed companies in Australia, Canada, Germany, Japan and the UK. Her PhD study investigated the spread of environmental practices across the WA agrifood sector, focusing on the role of supermarkets, ‘the business case’ and enforced environmental legislation. Her work has examined supply chain management and supplier development practices and disclosures. 

She is currently the Chair of the CA ANZ Sustainability Working Group WA and Deputy Chair of the Corporate Advisory Panel WA (CA ANZ). Lyndie promotes a practical, strategic and collaborative approach to incorporating sustainability principles and practices into organisational behaviour.

Lyndie has extensive experience in accounting curricula development, course advisory and teaching and learning committees. She coordinates the B.Com Accounting Major at UWA. Her curriculum development experience spans school, university, college and professional (CA / CPA) levels though internal and external committee roles.

Sustainability standards and reporting practice.

Interface between financial and non-financial reporting.

2023: Research grant awarded by IAAER-KPMG Grant Program to Inform the IASB (International Accounting Standards Board) Round 8 for project titled: "Boundary of Climate-related Risks in the Financial Statements: Current Practice, Perspectives and Standard-setting Implications”, with Prof Marvin Wee (Australia National University), Dr Prerana Agrawal (University of Western Australia) and Dr Niclas Hellman (Stockholm School of Economics, Sweden)”, US$ 20 000 (AUD 29 500).

2023: Research grant awarded by AFAANZ for a project titled: “What are the teamwork and collaborative skills required in Professional Competency Area 02? A practitioner perspective”, with Dr Bronwyn McCredie (Queensland University of Technology (UTS)) and Dr Lorena Mitrione (Monash University). $6 000.

2018/19: Research grant awarded by ANU for project titled: Supply chain reporting in annual reports, with Assoc. Prof Marvin Wee and Prof Juliana Ng. $10 000.

2018/19: Research grant awarded by AFAANZ for a project titled: The effectiveness of group assessment, with Prof Jac Birt and Nikki Schonfeldt. $5 450.

2017/18: Research grant awarded by The Institute of Chartered Accountants of Scotland (ICAS) for a project titled: Evaluating the comparability and usefulness of disclosure of IFRS companies’ non-financial performance measures, with Prof. Ann Tarca and A/Prof Marvin Wee. $38 400.

2015/16: Recipient of UWA Business School Research Development Award for project titled: Integrated Reporting: Measuring the depth and spread of 'integrated thinking' as disclosed in management commentary reports, with Prof Ann Tarca, A/Prof Marvin Wee and Prof Walter Aerts. $8 250.

2011-2014: Recipient of Australian Postgraduate Award PhD scholarship and UWA top-up award.

Unit coordination:

2024-2016: ACCT3321 - Financial Accounting: Theory and Practice

2024-2018: ACCT5531 - Financial Accounting: Theory and Practice

2016/15: ACCT5511 - Intermediate Corporate Financial Accounting

2016: ACCT4440 - Management Accounting: Issues and Perspectives

Chartered Accountants ANZ UWA mentoring:

2024-2022: Risk and Technology

Postgraduate student completions:

PhD

• 2024 Yun Lu (PhD), with Prof Jacqueline Birt and Dr Angela Liu.
• 2022 Ricky Chung (PhD), with Prof Jacqueline Birt.
• 2022 John Kommunuri (PhD), with Prof Jacqueline Birt.
• 2021 Wendy Elliot (DBA), with Prof Geoff Soutar.

Honours

• 2023 Jae Rong Chong, with Dr Prerana Agrawal
• 2023 Han Wen, with Prof David Gilchrist and Dr Prerana Agrawal
• 2020 Yun Lu (PhD Prelim), with Prof Jacqueline Birt.
• 2020 Brandon Gichomo (Honours in Accounting), with Prof Jacqueline Birt and A/P Warrick van Zyl.