Photo of Lyndie Bayne

Lyndie Bayne

Dr, BEcSc Wits, BCom GradDipBus MAccCape Town, PhD W.Aust.

  • The University of Western Australia (M250), 35 Stirling Highway,

    6009 Perth


  • 6 Citations
  • 1 h-Index
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Personal profile


Dr Lyndie Bayne is a lecturer in financial accounting at the UWA Business School. She is a qualified chartered accountant with extensive university lecturing experience in both management accounting and financial accounting. Lyndie has a diverse academic background with degrees in statistics, economics and accounting.

Future research

Blockchain implications for accounting

Non-financial performance indicators

Funding overview

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

2017/18: Research grant from 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.

Previous positions

Lecturer at the University of Cape Town (2002-2010)
Audit Clerk at KPMG (Cape Town) (1999-2001)

Teaching overview

Unit coordination:
2019/18/17/16: ACCT3321 - Financial Accounting: Theory and Practice
2018: ACCT5531 - Financial Accounting: Theory and Practice
2016/15: ACCT5511 - Intermediate Corporate Financial Accounting
2016: ACCT4440 - Management Accounting: Issues and Perspectives


Peer-reviewed journal articles:

Bayne, L., Purchase, S. and Tarca, A., (2019) “Power and environmental reporting-practice in business networks”, Accounting, Auditing & Accountability (ABDC A),

Bayne. L. and Wee, M., "Non-financial KPIs in annual report narratives: Australian practice", Accounting Research Journal: Special issue - research to inform Accounting Standard Setting (ABDC B), in press.

Bayne, L., Schepis, D. and Purchase, S. (2017), "A framework for understanding strategic network performance: Exploring efficiency and effectiveness at the network level", Industrial Marketing Management, Vol. 67, pp. 134-147. (ABDC A*)

Chivaka, R., Siddle, A., Bayne, L., Cairney, C. and Shev, J. (2009), “Reasons for Share Repurchases in South Africa: Theory versus Practice”, South African Journal of Accounting Research (SAJAR), Vol. 23, No.1, pp. 1-30.

Industry research report:

Bayne, L., Wee, M. and Tarca, A. (2019), “Non-financial performance: Are your non-financial KPIs useful?”, Research report from grant received from the Institute of Chartered Accountants of Scotland (ICAS),  (available at:

Book reviews:

Bayne, L. (2014), review of "A Complexity Approach to Sustainability: Theory and Application, by Angela Espinosa and Jon Walker", Journal of Business-to-Business Marketing, Vol. 21, No. 3, pp. 209-212.

Bayne, L. (2013), review of "Current Research in Sustainability, by Grant Jones (ed.)", Journal of Business-to-Business Marketing, Vol. 20, No. 3, pp. 175-177.



Education/Academic qualification

Accounting, PhD, The University of Western Australia

Accounting, M.Com, University of Cape Town

Economics, B.Com Honours in Economics, University of Cape Town


  • Corporate Financial Reporting
  • Sustainability Reporting
  • Business Networks
  • Integrated Reporting
  • Non-Financial Performance Indicators

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

marketing Agriculture & Biology
Business networks Business & Economics
peers Agriculture & Biology
cans Agriculture & Biology
Scotland Agriculture & Biology
Environmental practices Business & Economics
Environmental sustainability Business & Economics
Strategic networks Business & Economics

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 2009 2019

Environmental reporting
Environmental practices
Business networks
Supply chain
6 Citations (Scopus)
Strategic networks
Levels of analysis

The spread of environmental sustainability practices in business networks

Bayne, L., 2015, (Unpublished)

Research output: ThesisDoctoral Thesis

Business networks
Environmental sustainability
Supply chain

Projects 2017 2019