Associate Professor Carolyn Cordery


Dr Carolyn Cordery holds a fractional appointment as an Associate Professor in the School of Accounting and Commercial Law. Her research focuses on not for profit organisations' accounting and accountability, including charities and sports clubs. She is interested in how these organisations are resourced (by donors/philanthropists, grants, contracts, volunteers, etc.) and the resource constraints that cause many of these organisations to be financially vulnerable. She is also interested in improving the regulation of, and accounting in, these organisations. Carolyn has researched these issues in New Zealand and with colleagues in the UK and internationally, having received a UK grant in 2013/4 to assess the appetite and requirements for an international not-for-profit financial reporting standard. She is Joint Editor of Third Sector Review (the Journal of on Australia and New Zealand Third Sector Research), Associate Editor of Accounting History and on the editorial advisory board of Accounting, Auditing and Accountability Journal. Her teaching areas include accounting information systems and financial accounting.

Selected publications

Cordery, C.J. & Sim, D. (2018) ‘Dominant stakeholders, activity and accountability discharge in the CSO Sector’ Financial Accountability & Management, 34(2), forthcoming.

Crawford, L., Morgan, G.G. & Cordery, C.J. (2018) ‘Accountability and Not-for-Profit organisations: Implications for developing international financial reporting standards’ Financial Accountability & Management, 34(2) forthcoming.

Cordery, C.J. & Hay, D. (2018) ‘Supreme Audit Institutions and public value: demonstrating relevance’ Financial Accountability & Management, forthcoming.

Keerasuntonpong, P., Cordery, C. (2018) ‘How might normative and mimetic pressures improve local government service performance reporting?’ Accounting and Finance, forthcoming.

Cordery, C. J., Sim, D., & van Zijl, T. (2017) ‘Differentiated Regulation: the case of charities’ Accounting and Finance, 57(1), 131-164

Cordery, C.J., Smith, K.A. & Berger, H. (2017) ‘Future scenarios for the charity sector in 2045’ Public Money & Management, (Special Issue on the Future of Charities), 37(3), 189-196.

Mack, J; Morgan, G; Breen, O., Cordery, C. (2017) ‘Financial Reporting by Charities: A Matched Case Study Analysis from Four Countries’ Public Money & Management, (Special Issue on the Future of Charities), 37(3), 165-172.

Cordery, C.J. & Howell, B. (2017) ‘Ownership, Control, Agency and Residual Claims in Healthcare: Insights on cooperatives and non-profit organizations’ Annals of Public & Cooperative Economics, forthcoming.

Cordery, C. J. & Davies, J. (2016) ‘Professionalism versus amateurism in grass-roots sport:  associated funding needs’ Accounting History, 21(1), 98-123.

Cordery, C. J., Fowler, C.J. & Morgan, G.G. (2016) ‘The development of incorporated structures for charities: a 100 year comparison of England and New Zealand’ Accounting History, 21(2/3) 281-303.

Cordery, C.J. & Simpkins, K. (2016) ‘Financial reporting standards for the public sector: New Zealand's twenty first century experience’ Public Money and Management (Special Issue on Public Sector Reporting), 36(3), 209-218.

Cordery, C. J., (2015) ‘Accounting History and Religion: a review of studies and a research agenda’ Accounting History, 20(4) pp 430-463. Won the 2015 Robert W. Gibson Manuscript Award

Fowler, C.J. & Cordery, C.J. (2015) ‘From community to public ownership: A tale of changing accountabilities’ Accounting, Auditing, and Accountability Journal, 28(1) 128-153.

Sutton, D., van Zijl, T. and Cordery, C. (2015) ‘The purpose of financial reporting: the case for coherence in the Conceptual Framework and standards’ Abacus, 15(1), 116-141.

Cordery, C.J. & Sim, D. (2014) ‘Cash or Accrual: What basis for small and medium-sized charities’ accounting?’ Third Sector Review 20(2) 79-105.

Mourey, D., Eynaud, P.  and Cordery, C. (2013) ‘The impact of governmental policy on the effective operation of CSOs: a French case study’ Nonprofit Policy Forum 5(1), 169-194.

Cordery, C.J., Proctor-Thomson, S., and Smith, K.A. (2013) ‘Towards communicating the value of volunteers: lessons from the field’ Public Money and Management, 33(1), 47-54

Cordery, C.J., Sim, D. and Baskerville, R.F. (2013) ‘Three models, one goal: assessing financial vulnerability in New Zealand amateur sports clubs’ Sport Management Review, 16(2), 186-199

Cordery, C. and Sinclair, R. ‘Measuring performance in the Third Sector’ (Editorial in Special Issue: Measuring Performance in the Third Sector) Qualitative Research in Accounting and Management, 10(3/4), 196-212.

Cordery, C.J., ‘Regulating small and medium charities: does it improve transparency and accountability?’, (2013) (Special Issue ‘Charity Accounting, Reporting and Regulation’) Voluntas, 24(3), 831-851.

Cordery, C.J., ‘Does public services accounting belong in the curriculum?’ (2013) Pacific Accounting Review, 25(1), 101-116.

Howell, B., Cordery, C.J. (2013) ‘From Providers to PHOs: An Institutional Analysis of Nonprofit Primary Health Care Governance in New Zealand’, Healthcare & Nonprofit Organizations Section of the Journal of Public Budgeting, Accounting & Financial Management, 24(4), 4-41.

Cordery, C.J., (2012) ‘Social Services funding: Theorizing the relationship between government and the charity sector’, Special Issue ‘Accounting and the State’ in Accounting History, 17(3 & 4), 463-480.

Cordery, C.J., Baskerville, R.F, and Porter, B.A. (2011) ‘Constructing a non-profit organisation’ Financial Accountability and Management, 27(4) 363-384.

Cordery, C.J., Fowler, C.J. and Mustafa, K.M. (2011) ‘A solution looking for a problem: factors associated with the non-adoption of XBRL’ Pacific Accounting Review, 23(1), 69-88.

Cordery, C.J., Proctor-Thomson, S., and Smith, K.A. (2011) ‘Valuing volunteer contributions to charities’ Public Money and Management (themed issue on Charities: accounting, accountability and governance), 31(3), 193-200.

Cordery, C.J., Baskerville, R.F., and Porter, B.A. (2010) 'Control or collaboration? Contrasting accountability relationships in the primary health care sector' Accounting, Auditing, and Accountability Journal, 23(6), 793-813.

Sutton, D.B., Baskerville, R.F. and Cordery, C.J. (2010) 'A Development agenda, the donor dollar, and voluntary failure' Accounting, Business and Financial History, 20 (2), 209-229.

Tan, L. & Cordery, C. (2010) 'A survey of the affects of direct financial costs in volunteering' Third Sector Review. (survey available from this link), 16(1), 105-124.

Cordery, C.J. & Baskerville, R.F. (2007) 'Charity Financial Reporting regulation: a comparative study of the United Kingdom and New Zealand', Accounting History, 12(1).

Cordery, C., (2006) 'Hallowed treasures: sacred, secular and the Wesleyan Methodists in New Zealand 1819-1840', Accounting History (Special issue: Accounting and Religion in Historical Perspective), 11(2), 199-220.

Research grants and consultancy

Chartered Accountants Australia and New Zealand (2016) Membership Voluntary and Pro Bono Participation Surveys Consultative Committee of Accountancy Bodies UK (CCAB): International financial reporting for the not-for-profit sector (Lead Universities: Sheffield Hallam and University of Dundee in conjunction with University College Dublin and Victoria University of Wellington) (2013)

External Reporting Board (XRB): Typical Transactions in Incorporated Societies (2016); Typical Transactions in Charities (2012).

Ministry of Economic Development (MED): Registered charities and assurance (2012)Sports New Zealand: Cash, sinkholes and sources: How are community sport and recreation organisations funded and what are the implications for their future viability? 2011 (with Rachel Baskerville).

Tindall Foundation: Understanding the profile of Volunteer Co-ordinators, 2010 (with Karen Smith).

Department of Internal Affairs: 'What works? A Systematic review of research and evaluation literature on encouragement and support of volunteering, 2010 (with Karen Smith).