Professor Rachel Baskerville

Prof Rachel Baskerville profile picture

Professor School of Accounting and Commercial Law


Teaching in 2019

Membership of professional organisations

  • Fellow of Chartered Accountants of Australia and New Zealand
  • Accounting and Finance Association of Australia and New Zealand
  • American Accounting Association
  • Transparency International
  • National Oral History Association of New Zealand

Current administration responsibilities

Chair of Business School Panel in order to review all PBRF portfolios in the 2015 Internal Round.

Chair of Research Committee, School of Accounting and Commercial Law (since 2012)

Current editorial activities

Co-Editor Pacific Accounting Review [with Asheq Rahman, Paul Rouse and Nick Nguyen] from 2015

Co-Editor of a Special Issue for the Accounting, Auditing & Accountability Journal on Operationalising Ethnicity in Accounting Research, with Kerry Jacobs (University of New South Wales), Vassili Joannidès (Grenoble École de Management), and Jeff Sissons (VUW); published late 2016

2016 Co-Editor of a Special Issue of Accounting History on “Accounting and Charities in a Historical Perspective” with Stefania Servelli, published July 2016

Editorial board membership

Accounting, Auditing & Accountability Journal - From 2015

Accounting and Business Research - From 2012

Pacific Accounting Review - From 2007

Accounting History - From 2005

Publications may be sourced

On Author ID 99028

Google Scholar

Recent journal articles

“Accounting and Charities – An Introduction”, editorial (with Stefania Servelli) for the Special Issue of Accounting History on “Accounting and Charities in a Historical Perspective, Vol 21 (2-3) pp 139 - 143.

“Ethnicity as Inclusion and Exclusion: Drawing on concept and practice in Accounting Research” editorial, (with the other Guest Editors Kerry Jacobs, Vassili Joannidès and Jeff Sissons) for the 2016 Special Issue for the Accounting, Auditing & Accountability Journal on Operationalising Ethnicity in Accounting Research

“Entering the accounting profession: the operationalization of ethnicity-based discrimination” with Guozhen (George) Huang, and Carolyn Fowler; accepted for the Accounting, Auditing & Accountability Journal (2016).

“Content and context: ‘fair’ values in China” with Ferdinand Balfoort and Rolf U. Fülbier (University of Bayreuth) has been accepted for the Accounting, Auditing & Accountability Journal (2017).

"Colliding Worlds: Issues relating to language translation in accounting and some lessons from other disciplines" with Lisa Evans and Katariina Nara; Abacus; Volume 51, Issue 1, pages 1–36, March 2015.

“Crowdfunding: A Threat or Opportunity for University Research Funding?” with Carolyn J. Cordery, CAIA journal: Alternative Investment Analyst Review, Spring 2015 pages 41 – 52.

“How students’ ethnicity influences their respect for teachers” with Elaine Evans, Kate Wynn-Williams and Shirley Gillett, 2014, Asian Review of Accounting, Vol 22 (2): 159 – 178.

“Researching Ethnicity in the Pacific Region” with Elaine Evans, Kate Wynn-Williams and Shirley Gillett, 2014, Pacific Accounting Review, Vol. 26 Issue 3, pp. 302 – 323.

“Voices within the winds of change: the demise of KMG Kendons”; with Binh Thanh Bui and Carolyn Fowler, 2014, Special Issue on The Evolution of Accounting as a Global Profession in Accounting History Vol 19 (1 – 2).

Recent conference papers

“Partnership Law and its spawn: did LLP deliver on its promises? With K.P. McMeeking (University of Exeter) and Dalice Sim (VUW), presented to the 2015 Research Forum at the European Accounting Association Conference, the 2015 British Accounting and Finance Association (BAFA) 50th Annual Conference in Glasgow and the AAA, New York, 2016.

“A View of the Internationalization of Public Sector Standards through the Prism of Glocalization” with Giuseppe Grossi (Kristianstad University) presented to the CIGAR Malta conference, July 2015; the Paris EUFIN conference September 2015; and the 20th International Research Society on Public Management Conference 2016 Hong Kong 13-15 April Available


A report funded by ACCA on “Consolidated Government Accounts: How are they used?” published July 2015; with Danny Chow (UK), Raili Pollanen (Canada), Ronald Day (Sydney), and Caroline Aggestam Pontoppidan (Denmark) Available

Cordery C. J., and Baskerville R. F., “Cash, sinkholes and sources. How are community sport and recreation organisations funded and what are the implications for their future viability?” Four reports have been completed as part of this project, the last one in December 2012. We presented the results to Sports NZ on June 21st 2012.

Baskerville R. F. and Evans, L. 2011 ‘The darkening glass: Issues for translation of IFRS’. 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. ( Institute of Chartered Accountants of Scotland (ICAS)


Co-chair of the Committee organising the Comparative International Governmental Accounting Research Network Workshop and PhD colloquium (with Dr Nives Botica Redmayne (Massey University) and Rodney Dormer (VUW) in Wellington, NZ in July 2016. (ref: CIGAR - cigar network)

Plenary address to the Accounting History Conference in August 2015 in Ballarat, Australia on “Inflation, Nepotism, T. J. Edmonds, and the synthesis of individual and collective memory”

Member of that Conference’s opening event: a Panel Discussion on the topic of “Engaging with other accounting scholars and scholars outside accounting: Issues, opportunities and obstacles”.

External research grants

Member of an ACCA funded project: “Evaluating the Whole of Government Accounts impact on external users: A comparative study”. The first report from this study was issued in July 2015.

  • Project Leader: Dr Danny Chow []
  • Canada: Carleton University, Raili Pollanen, Associate Professor of Accounting, Sprott School of Business, (
  • Australia: University of Sydney, Ronald Day (
  • Scandanavia: Copenhagen Business School, Assoc Prof Caroline Aggestam Pontoppidan (

Sport and Recreation New Zealand (SPARC) granted NZ$34,000 in May 2011 to extend the earlier project on financing Sports Organisations in New Zealand to two more sports codes in addition to further researching the six codes already studied in 2009; developed with Dr. Carolyn Cordery.

The Institute of Chartered Accountants of Scotland granted £13,987 in March 2009 in order that the project on IFRS translatability be extended to textbook writers and contributors with an interdisciplinary emphasis. This phase of the project was to study: ‘Translation issues impacting on European Accounting textbooks: a multi-disciplinary approach’.

The American Institute of Certified Public Accountants and the International Auditing and Assurance Standards Board granted $US43,250 to study “Financial statement users' perceptions regarding auditors' responsibilities when conducting a financial statement audit and the message conveyed in an unqualified audit report”; with Brenda Porter and Ciaran O'hOgartaigh (Dublin).

PhD supervision

Currently supervising three newly arrived PhD students in SACL at VUW. Topics yet to be confirmed.

Marko Hermawan’s PhD on “An investigation of organisational culture: a case study of Indonesia’s professional accounting firms” was completed November 2015; Prof Trevor Hopper was the second supervisor.

George Huang, graduated May 2015, with his PhD on “Mechanisms of exclusion and discrimination in accounting profession”. Retrievable from here Co- supervisor was Dr. Carolyn Fowler

Dian Ma, graduated December 2014, PhD on the topic of "Non-linear equity valuation: an empirical analysis of Chinese equity stocks”. I was second supervisor to Prof. Mark 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”. Second supervisor to Prof B. Porter


Teaching in 2019