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Lyndie Bayne

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

  • 7 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 financial accounting and management accounting. Lyndie has a diverse academic background with degrees in statistics, economics and accounting.

Future research

Non-financial performance

Blockchain implications for accounting

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* 2019 draft list)

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).

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 Dive into the research topics where Lyndie Bayne is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

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
7 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