Prof Rachel Baskerville
School of Accounting and Commercial Law
Phone: 04 463 6951
Location: Room 625, Rutherford House 23 Lambton Quay, Pipitea Campus
Teaching in 2015
ACCY 130 - Accounting for Decision Making
MMPA 501 - Financial Accounting
Rachel Baskerville has worked at Victoria on four occasions since graduation with the Diploma of Accounting in 1992: firstly as an Assistant Lecturer whilst completing a MCA thesis; as a Lecturer from 1996 – 1999; a Senior Lecturer from December 2003 – 2006, and then as Associate Professor at VUW from 2006. She also worked at the Institute of Chartered Accountants for three years (1993 – 1996) whilst completing her CA qualifications, five years at the University of Auckland 1999- 2003, and an Associate Professor at University of Exeter, UK (2007 – Feb 2009).
She is involved in teaching financial accounting and reporting at the second year undergraduate level, current issues in financial reporting in a post-graduate offering, supervising PhD and Masters projects; and is on sabbatical research and study leave from July to December 2014.
SSRN http://ssrn.com/author=99028, Rank 1,913 out of 252,957 authors.
SEEKING PHD SUPERVISION
I would be interested in supervision of new PhD students who wish to examine the impact of ethnicity and cultural values on accounting or auditing practices, or issues surrounding translation of IFRS or International Auditing Standards.
MEMBERSHIP OF PROFESSIONAL ORGANISATIONS
• College of Chartered Accountants of the New Zealand Institute of Chartered Accountants
• Accounting and Finance Association of Australia and New Zealand
• Academy of Accounting Historians (USA)
• American Accounting Association
• Transparency International
• National Oral History Association of New Zealand
from 2013: Business School representative on the Allocations and Investment Committee for VUW.
2012: Chair of Research Committee, School of Accounting and Commercial Law
2010: Co-convenor, School of Accounting and Commercial Law Research Seminar Series, with Binh Bui
CURRENT EDITORIAL BOARD MEMBERSHIP
from 2012 - Appointed Editor of a Special Issue of Accounting History on the topic of “Accounting and Charities in a Historical Perspective”
2012 – Accounting and Business Research
2007 –Pacific Accounting Review
2005 –Accounting History
“How students’ ethnicity influences their respect for teachers” with Elaine Evans, Kate Wynn-Williams and Shirley Gillett, Asian Review of Accounting, in press
“Researching Ethnicity in the Pacific Region” with Kate Wynn-Williams, Elaine Evans, and Shirley Gillett, Pacific Accounting Review, 2014 Volume 26 Number 3
“Voices within the winds of change: the demise of KMG Kendons”; with Binh Thanh Bui and Carolyn Fowler, Special issue on The Evolution of Accounting as a Global Profession in Accounting History 2014 Vol 19 issue 1 - 2
“Factors Motivating International Students to Study Overseas” with Shirley Gillett, The International Journal of Learner Diversity and Identities, 2013, Volume 19, Issue 4, pp.81-99.
“Turf Wars or Missionary Zeal: IFRS, IFAC, the World Bank and the IMF”; chapter in the Routledge Companion to Accounting, Reporting and Regulation. Editors: Carien van Mourik and Peter Walton. Routledge: 2013. Pages 453 – 470
"The Experience of Deep Learning by Accounting Students" with Martin Turner, 2013, Accounting Education - An International Journal December 2013 edition (Special edition based on papers presented to the 2012 RMIT Accounting Educator's conference) 22(6): 582-604
“Three models, one goal: assessing financial vulnerability in New Zealand amateur sports clubs” with Carolyn Cordery, and Dalice Sim, 2013, Sport Management Review 16(2), 186-199
“Audit Expectation-Performance Gap Revisited: Evidence from New Zealand and the United Kingdom” Parts 1 and 2, with Brenda Porter and Ciaran O'hOgartaigh, in the International Journal of Auditing 2012 Vol. 16 issue 2 pages 101 – 129, and issue 3 pages 215 to 247
‘The darkening glass: Issues for translation of IFRS’, 2011. With Lisa Evans. This report offers an in-depth analysis of findings from a survey of authors and translators of textbooks on financial reporting in European languages other than English. (www.icas.org.uk/baskervilleevans). Institute of Chartered Accountants of Scotland (ICAS)
“Charity Transgressions, Trust and Accountability” with Carolyn Cordery, VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 22, 2 (2011), pp. 197-213.
"Student Learning Preferences: International Students in Comparative Perspective" with Shirley Gillett, 2011, The International Journal of Learning, Volume 18, Issue 11, pp.155-176.
"Not reporting a profit: Constructing a non-profit organisation" with Carolyn Cordery and Brenda Porter, 2011, Financial Accountability and Management. Vol. 27, Issue 4, pp. 363-384
The impact of globalization on professional accounting firms: evidence from New Zealand”, 2010, with David Hay, Accounting History Vol. 15 Issue 3 pages 285-308
“Control or collaboration? Contrasting accountability relationships in the primary health care sector.” 2010, with Carolyn Cordery and Brenda Porter, Accounting, Auditing, and Accountability Journal. Vol. 23 No. 6, pp. 793-813
“A Development Agenda, the Donor dollar, and Voluntary failure” with C. Cordery and D Sutton, Accounting, Business, and Financial History, 2010, Volume 20, Issue 2, pp. 209 – 229
“The ‘NZ’ in ‘NZ IFRS’: Public Benefit Entity Amendments”, 2008, with Mike Bradbury, Australian Accounting Review Forum, Vol. 18 Issue 3 pp. 185 – 190.
“The association between partnership financial integration and risky audit client portfolios” with David Hay and Travis Hui Qiu, Auditing: A Journal of Practice and Theory, 2007, Vol. 26 Issue 2, pp. 57-68
“An analysis of the value of cash flow statements of New Zealand pension schemes” with Fawzi Laswad, British Accounting Review, 2007, Volume 39(4) pp. 347-355
“Charity Financial Reporting Regulation: a Comparison of the United Kingdom and her former colony, New Zealand” 2007, with Carolyn Cordery. Accounting History, 12 (1) pp. 7 – 27.
“A very private matter: anti-nepotism rules in accounting partnerships” 2006, Oral History in New Zealand 18, pp. 13-17.
“Professional closure by proxy: the impact of changing educational requirements on class mobility for a cohort of Big 8 partners”, 2006, Accounting History, 11, 3, pp. 289-317.
“The effect of accounting firm mergers on the market for audit services: New Zealand evidence” 2006, with David Hay, Abacus, 42, 1, pp. 87-104.
“A research note: the unfinished business of culture”, 2005, Accounting, Organizations and Society, 30 (4), pp. 389-391.
“Dangerous, Dominant, Dependent or Definitive: stakeholder identification when the profession faces major transgressions” 2004, Accounting and the Public Interest, 4, (19)
“Hofstede never studied culture” 2003, Accounting Organisations and Society, 28, 1, pp. 1-23.
“Due Process Failure in Sector-Neutral Accounting Standard-setting”, 2002, with Sonja Newby, Financial Accountability and Management, 18, 1, pp. 1-24.
“Changed rules theory and the evolution of accountancy - a Comment” 2000, Critical Perspectives on Accounting, 11, pp. 247-253.
“The Telling Power of CCA – A New Zealand Oral History” 1999, Accounting Historians Journal, 26, 1, pp. 1-26.
“The Resonance of Rejection: A study of the failure of inflation accounting in New Zealand”, 1998, Oral History in New Zealand, 10, pp. 16-20.
RESEARCH IN PROGRESS
Chairing and acting as Chief Reviewer for papers submitted to a Special session at the British Accounting and Finance Association (BAFA) 50th Annual Conference in London, April 2014, on Issues in Translation of IFRSs and Other International Regulations.
“Eating half-cooked rice: how the qualities of English in IFRS impact on accounting students” with Qingmei Xue (Nanjing University) and Huw Rhys; was presented to the British Accounting and Finance Association (BAFA) 50th Annual Conference in London, April 2014. Currently under revision.
“Fighting Fit: Narratives of Near-Extinction from Amateur Sports Clubs” with Carolyn J Cordery, was accepted to present at the British Accounting and Finance Association (BAFA) 50th Annual Conference in London, April 2014. Currently under revision.
“One hand or two? IFRS meets Guanxi”, with Ferdinand Balfoort and Rolf U. Fülbier (University of Bayreuth) was presented to the European Accounting Association Conference in April 2013. Currently under revision.
“Voices from the Clubroom” with Carolyn Cordery, Accepted for the 19th Annual SMAANZ Conference - Dunedin, New Zealand. University of Otago, 20th-22nd November, 2013.
Addressed the Accounting History Special Interest Group of AFAANZ on Saturday, 6 July, 2013, in Perth: (Keynote presentation 2) on “Webs of influence and highways of re-colonization: the case of professional bodies.” I am also presenting a revision of this for the seventh Accounting History International Conference to be held in Seville 25-27 September 2013, titled: “Professional body-building: an alternative reading through the lens of re-colonization”
“Voices within the winds of change: the demise of KMG Kendons”; with Binh Thanh Bui and Carolyn Fowler, has been accepted for the special issue of Accounting History: The Evolution of Accounting as a Global Profession
“Colliding worlds: language translation in accounting and other disciplines” with Lisa Evans (Stirling University) and Katariina Nara (Sheffield University); was submitted to Abacus in 2013.
“Factors Motivating International Students to Study Overseas” with Shirley Gillett (Otago University) accepted for the International Journal of Learning
“Translation of uncertainty or probability expressions in international financial reporting standards” presented at the NZSTI Annual Conference in Wellington: Translating and Interpreting: Celebrating Strength in Diversity, Conference Proceedings published October 2012.
CONFERENCE PAPERS SINCE 2010
“Pierre Bourdieu and his epistemology: informing management accounting research”, with George Huang, and Carolyn Fowler. Paper presented at 7th Annual New Zealand Management Accounting Conference, in Otago University, October 2013.
“Voices from the Clubroom” with Carolyn Cordery, presented to the 19th Annual SMAANZ Conference, University of Otago, 20th-22nd November, 2013.
“Eating half-cooked rice: how the qualities of English in IFRS impact on accounting students” with Qingmei Xue (Nanjing University) and Huw Rhys; presented to AFAANZ, Perth, in July 2013.
“One hand or two? IFRS meets Guanxi”, with Ferdinand Balfoort (VUW Masters student) and Rolf U. Fülbier (University of Bayreuth) presented to the European Accounting Association Conference in April 2013.
“Amateur Sports Clubs: Capacity and Finances” with Carolyn Cordery and Dalice Sim (both VUW), was presented at a research forum at the 2013 European Accounting Association Conference in April 2013.
“The Experience of Deep Learning” with Martin Turner (CQ University), was presented as a developing paper to The RMIT Accounting Educators' Conference, November 19th 2012.
“Factors Motivating International Students to Study Overseas” with Shirley Gillett (Otago University) was presented to the conference of The Australian and New Zealand Comparative and International Education Society, Christchurch, 2012, November.
“Commercial Royalty and Loyalty: Black and his henchman” with Ciarán Ó hÓgartaigh (UCD, Dublin) was presented to the Accounting History Group Special Interest Group Meeting, June 30th, Melbourne, 2012.
Revised and presented as a study of: “Power and Domination in the Empire of Conrad Black”, on 12th September, 2012 to the Governance, Regulation, Internationalisation and Performance Research Centre, School of Health and Society Kristiansand University, Sweden.
“Cash, sinkholes and sources. How are community sport and recreation organisations funded and what are the implications for their future viability?”, with Carolyn Cordery, presented to the NCVO/VSSN Researching the Voluntary Sector Conference, London, 7-8 September 2011.
“Fit as a Fiddle? Determining the UK Fitness Landscape for Large and Mid-tier firms” with Simon Cox, Kevin McMeeking, Huw Rhys, presented to the 8th Workshop on European Financial Reporting in collaboration with Accounting in Europe, University of Economics, Prague, Czech Republic Sept. 6-7, 2012
“Change in Conception of Learning: A Missing Ingredient to Support Deep Learning”, with Martin Turner, presented to the AFAANZ Conference Darwin 3-5 July 2011
“Assessment and Intrinsic Motivation”, with Martin Turner, presented to the Symposium on Assessment and Learner Outcomes Wellington, 1-3 September, 2011
“The perceived message in the audit report – an experimental exploration” with C. Ó hÓgartaigh, and B. Porter, presented to the British Accounting Association Conference in Ashton, Birmingham, April 2011.
“Student Learning Preferences: International Students in Comparative Perspective” with Shirley Gillett, Kate Wynn-Williams, and Elaine Evans, was presented to the 18th International Conference on Learning (5– 8 July 2011)
“Sports Club Sustainability: the Role of Revenue” with Carolyn J. Cordery, was presented to the Sports Management Association of Australian and New Zealand Conference, Victoria University, Wellington, November 2010.
“The construct of ethnicity in accounting education research” with Shirley Gillett, Kate Wynn-Williams, and Elaine Evans, was presented to the Tertiary Education Research in New Zealand (TERNZ) Conference, (pp. 67-68)
“Student diversity and concepts of quality teaching: Does ethnicity matter?” with Shirley Gillett, Kate Wynn-Williams, and Elaine Evans, was presented to the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Christchurch, July 2010.
“The qualities that students respect in their teachers: does ethnicity matter?” with Shirley Gillett, Kate Wynn-Williams, and Elaine Evans, was presented to the RMIT Accounting Educators' Conference, November 2010 (Melbourne).
“The World Bank and the International Monetary Fund: Consolidation Issues and Financial Reporting Accountability”; with Giuseppe Grossi, and Bill Huckstep, was presented to the 5th Workshop on ‘Accounting and Regulation’ Siena, Italy, September 23-25, 2010
“The Perceived Message in the Audit Report – An Experimental Exploration”; with Ciarán Ó hÓgartaigh and Brenda Porter was presented to the 5th Workshop on ‘Accounting and Regulation’ Siena, Italy, September 23-25, 2010
The Cultural Theory of (Accounting) History” was presented to the Accounting & Business History Research Unit Annual Conference, Cardiff University, 6-7 September, 2010
“Forces of Deinstitutionalisation and the demise of KMG Kendons”; with Binh Bui and Carolyn Fowler was presented to the Sixth Accounting History International Conference 18-20 August 2010, Wellington, NZ.
“A Health(y) Image in the Post-Managerialist Age”; with Carolyn J. Cordery, presented to the Asia-Pacific Interdisciplinary Research in Accounting conference, Sydney, July 2010.
“Assessing financial vulnerability in nonprofit sports organisations” with Carolyn J. Cordery, presented to the Accounting and Finance Association of Australia and New Zealand conference, Christchurch, July 2010.
“Student Diversity and Concepts of Quality Teaching: Does Ethnicity Matter?” with Shirley Gillett, Kate Wynn-Williams, and Elaine Evans presented to the Accounting and Finance Association of Australia and New Zealand conference, Christchurch, July 2010.
“The power of words and the power to interpret: an inter-professional perspective” with Lisa Evans and Katariina Nara, presented to the 2010 Asia-Pacific Interdisciplinary Research in Accounting conference, Sydney, July 2010.
SSRN PUBLICATIONS INCLUDE:
“100 Questions (and Answers) About IFRS” repeatedly on SSRN’s Top Ten download lists; http://ssrn.com/abstract=1526846. Viewed 9,479 times, downloaded 3,376 times.
Situating IFRS Translation in the EU within Speed Wobbles of Convergence [with Lisa Evans] (August 20, 2011). http://ssrn.com/abstract=1913448
I have received international recognition for my critique of the work of Geert Hofstede published in Accounting, Organizations and Society, an A* journal. As noted in a study by Joannides et al (2010)
“Therefore, in 2003, Baskerville aimed at filling a gap in her pamphlet ‘Hofstede never studied culture’, in which she denounced three major problems and weaknesses in such studies. She refutes the appropriateness of equating nation with culture, points to difficulties of culture quantification through abstract values and denounces researchers’ outsider position vis-à-vis the cultures studied. Through such sharp critiques on that research stream, she stresses the limits of realist ontology and implicitly calls for nominalism, viz. what people do and say (Baskerville, 2003, pp.1-2). Baskerville’s critique conveys unaddressed issues in cultural accounting research. These concern concept accuracy, consistency and reliability as well as methods. Indeed, it transpires that reducing culture to national values summarised in five dimensions is a narrow approach to a broad and serious social phenomenon”
“Hofstede never studied culture”, published in Accounting, Organisations and Society in 2003, was ranked No. 1. “The Most Downloaded Paper” in the first quarter of 2011, and within the top 25 Most Downloaded Elsevier Articles in 2013.
COMPLETED PHD SUPERVISION
Diane Ma; completed September 2013 "Non-linear equity valuation: an empirical analysis of Chinese equity stocks”. Second supervisor to Prof M. Tippett.
Martin Turner, completed December 2010, “The experience of deep learning by accounting students in a university accounting course”. Primary supervisor; with Prof Tom Angelo.
Carolyn Cordery, completed June 2008, “Dimensions of Accountability: Voices from New Zealand Primary Health Organisations”.