Carolyn J. Cordery

Aston University

Professor

Aston Business School

Aston Triangle

Birmingham, B4 7ET

United Kingdom

Victoria University of Wellington - School of Accounting and Commercial Law

Faculty of Commerce and Administration

PO Box 600

Wellington

New Zealand

SCHOLARLY PAPERS

48

DOWNLOADS
Rank 9,037

SSRN RANKINGS

Top 9,037

in Total Papers Downloads

5,548

SSRN CITATIONS
Rank 27,566

SSRN RANKINGS

Top 27,566

in Total Papers Citations

7

CROSSREF CITATIONS

22

Scholarly Papers (48)

1.

Decision-Usefulness and Stewardship As Conceptual Framework Objectives: Continuing Challenges

Number of pages: 41 Posted: 16 Feb 2017
Carolyn J. Cordery and Rowena M.S. Sinclair
Aston University and Auckland University of Technology
Downloads 1,338 (15,520)

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Accountability, Conceptual Framework, Decision-usefulness, Hybrid model, Stewardship, Users’ needs

2.

What Works? A Systematic Review of Research and Evaluation Literature on Encouragement and Support of Volunteering

Number of pages: 36 Posted: 15 Feb 2011
Karen Smith and Carolyn J. Cordery
Victoria University of Wellington - Victoria Management School and Aston University
Downloads 398 (80,539)
Citation 6

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Volunteer Management

3.

Small GAAP: A Large Jump for the IASB

10th Annual Conference for Financial Reporting and Business Communication, Cardiff, July 2006
Number of pages: 32 Posted: 31 Jul 2008 Last Revised: 15 Aug 2008
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 376 (86,052)
Citation 1

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Small GAAP, SMEs, IASB, FRSSE

4.

Understanding the Significance of Revenue Diversification in Nonprofit Sports Clubs

Number of pages: 14 Posted: 02 Dec 2012
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 373 (86,825)
Citation 1

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revenue concentration, revenue diversification, sports clubs, not-for-profit sector, non-profit sector

5.

Twentieth Century Academic Accounting’s Role in the Failure to Develop a Coherent Theory of Accounting

Number of pages: 31 Posted: 15 Feb 2011
David Sutton, Tony van Zijl and Carolyn J. Cordery
Victoria University of Wellington, Victoria University of Wellington - Faculty of Commerce and Administration and Aston University
Downloads 292 (113,959)

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Accounting Regulation Theory, Accounting History, Accounting Theoretical Coherence

6.

Crowdfunding: A Threat or Opportunity for University Research Funding?

Number of pages: 14 Posted: 25 Aug 2014
Rachel F. Baskerville and Carolyn J. Cordery
Victoria University of Wellington - School of Accounting and Commercial Law and Aston University
Downloads 288 (115,659)

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university, crowd funding, tertiaries

7.

From Value Chain to Value Cycle: The Role of Risk Management and ICT

Number of pages: 19 Posted: 15 Feb 2011
Carolyn J. Cordery, Margaret Woods and Paul M. Collier
Aston University, Aston Business School and Monash University - Department of Accounting
Downloads 287 (116,088)

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Risk Management, ICT, Value Chain, Value Shop, Value Cycle

8.

Hegemony, Stakeholder Salience and the Construction of Accountability in the Charity Sector

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 25
Number of pages: 25 Posted: 06 Aug 2008 Last Revised: 19 Oct 2014
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 251 (133,490)
Citation 8

Abstract:

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charity reporting, stakeholder salience, accountability

9.

The Annual General Meeting as an Accountability Mechanism

Number of pages: 20 Posted: 20 Oct 2008 Last Revised: 26 Mar 2012
Carolyn J. Cordery
Aston University
Downloads 234 (143,092)
Citation 2

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10.

The Value of Public Sector Audit: Literature and History

Number of pages: 39 Posted: 10 Jan 2017
David Hay and Carolyn J. Cordery
University of Auckland - Business School and Aston University
Downloads 219 (152,507)
Citation 2

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11.

Assessing Financial Vulnerability in Nonprofit Sports Organisations

Number of pages: 21 Posted: 10 Sep 2010
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 189 (174,787)
Citation 2

Abstract:

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New Zealand, sports clubs, funding, nonprofits

12.

Charity Financial Reporting Regulation: A Comparative Study of the UK and New Zealand

Accounting History, Vol. 12, No. 1, pp. 7-27, January 2007
Number of pages: 22 Posted: 06 Aug 2008 Last Revised: 15 Aug 2008
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 176 (186,259)
Citation 1

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Charity regulation, financial reporting, New Zealand, Charity Commission

13.

Evidence About the Value of Public Sector Audit to Stakeholders

Number of pages: 31 Posted: 10 Jan 2017
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School
Downloads 117 (258,885)

Abstract:

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14.

Financial Vulnerability in Football Clubs: Learning From Resource Dependency and Club Theories

Third Sector Review, Vol. 24, No. 1: 49-70, 2018
Number of pages: 22 Posted: 26 Mar 2018
Carolyn J. Cordery, Dalice Sim and Rachel F. Baskerville
Aston University, University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 112 (266,984)

Abstract:

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Financial Vulnerability; Financial Viability; Amateur Sports Finance; Club Theory; Resource Dependence Theory

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Number of pages: 37 Posted: 27 Jul 2017
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School
Downloads 105 (281,004)
Citation 1

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Supreme Audit Institutions and Public Value: Demonstrating Relevance

Financial Accountability & Management, Vol. 35, Issue 2, pp. 128-142, 2019
Number of pages: 15 Posted: 03 Apr 2019
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School
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audit relevance, financial audit, public audit, public value, strategic value triangle

Supreme Audit Institutions and Public Value: Demonstrating Relevance

Forthcoming in Financial Accountability & Management
Posted: 24 Aug 2017
Carolyn J. Cordery and David Hay
Aston University and University of Auckland - Business School

Abstract:

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public audit, public value, audit relevance, financial audit, strategic value triangle

16.

Internet Pathways for Stakeholder Engagement and Accountability: Universities in the United Kingdom and Their Donors

Presented to the Accounting and Finance Association of Australia and New Zealand Annual Conference, Sydney, Australia
Number of pages: 20 Posted: 08 Aug 2008
Susan Ngan, Carolyn J. Cordery and Rachel F. Baskerville
The University of Western Australia, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 100 (288,690)

Abstract:

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Accountability, universities, tertiary sector internet financial reporting

17.

An Ethnographic Study of Annual General Meetings in Not-for-Profit Organisations

Victoria University, Wellington, NZ, Centre for Accounting, Governance and Taxation Research Working Paper No. 51
Number of pages: 26 Posted: 01 Apr 2008 Last Revised: 13 Aug 2008
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 85 (320,085)

Abstract:

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Accountability, Annual General Meetings, Sensemaking

18.

Small Charities in New Zealand: Responses to the New Financial Reporting Changes

Number of pages: 30 Posted: 26 Apr 2017
Rachel F. Baskerville, Carolyn J. Cordery and Josh Pells
Victoria University of Wellington - School of Accounting and Commercial Law, Aston University and Victoria University of Wellington - Victoria Business School
Downloads 81 (329,642)

Abstract:

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19.

Operational Risk Management in Social Services Contracting

Number of pages: 26 Posted: 15 Feb 2011
Carolyn J. Cordery
Aston University
Downloads 64 (375,312)

Abstract:

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Risk Management, Public Sector Risk, Public Sector Contracting

20.

Paying the Price of the Failure to Retain Legitimacy in a National Charity: The CORSO Story

Victoria University Centre for Accounting, Governance and Taxation Research Working Paper No. 47
Number of pages: 31 Posted: 10 Aug 2008 Last Revised: 13 Aug 2008
David Sutton, Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 59 (390,929)

Abstract:

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M40, H40, L29

21.

Light-Handed Charity Regulation: Its Effect on Reporting Practice in New Zealand

Number of pages: 17 Posted: 26 Mar 2012
Carolyn J. Cordery
Aston University
Downloads 57 (397,519)

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Charity regulation, charity reporting, charity compliance

22.

Health Reforms in an Interdependent Environment: Dealing with the Laggards

Number of pages: 23 Posted: 16 Dec 2011
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 54 (407,677)

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Resource dependency theory, primary health care reforms, nonprofit health providers, State health funders

23.

Tax and Volunteering: Empirical Evidence to Support Recommendations to Solve the Current Problems Surrounding the Tax Treatment of Volunteers' Reimbursements and Honoraria in New Zealand

Number of pages: 81 Posted: 20 Mar 2008
Carolyn J. Cordery, David G. Dunbar and Letisha Tan
Aston University, Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington, New Zealand - School of Accounting and Commercial Law
Downloads 52 (414,643)

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24.

Hallowed Treasures: Sacred, Secular and The Wesleyan Methodists in New Zealand 1819-1840

Accounting History, Vol. 11, No. 2, 2006, Victoria U of Wellington, School of Accounting and Commercial Law Working Paper No. 39
Number of pages: 34 Posted: 04 Aug 2008
Carolyn J. Cordery
Aston University
Downloads 37 (474,154)

Abstract:

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Methodist, stewardship, accounting history, sacredsecular

25.

Managers Matter: Who Manages New Zealand's Volunteers?

Number of pages: 52 Posted: 15 Feb 2011
Karen Smith, Carolyn J. Cordery and Nicholas Dutton
Victoria University of Wellington - Victoria Management School, Aston University and affiliation not provided to SSRN
Downloads 35 (483,178)
Citation 1

Abstract:

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volunteer managers, nonprofit organizations

26.

Damage Report

Chartered Accountants Journal, Vol. 89, No. 3, pp. 38-39, 2010
Number of pages: 3 Posted: 05 Jul 2010
Shasa Halford, Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington - School of Accounting and Commercial Law, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 35 (483,178)

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Economic Downturn, Impact of Recession on Nonprofits, New Zealand, Intellectually Handicapped Children New Zealand, IHC, The Royal New Zealand Foundation of the Blind, The Royal New Zealand Plunket Society

27.

Surviving a Football Club Crisis: Focus Groups Talking

Centre for Accounting, Governance and Taxation Research Working Paper No. 104
Number of pages: 28 Posted: 12 Oct 2016
Rachel F. Baskerville and Carolyn J. Cordery
Victoria University of Wellington - School of Accounting and Commercial Law and Aston University
Downloads 33 (492,696)

Abstract:

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28.

From Providers to PHOs: An Institutional Analysis of Nonprofit Primary Health Care Governance in New Zealand

Number of pages: 29 Posted: 02 Jun 2011
Bronwyn E. Howell and Carolyn J. Cordery
Victoria University of Wellington - School of Management and Aston University
Downloads 28 (518,427)

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primary health care governance, nonprofit ownership, supplier cooperatives

29.

A Health(y) Image in the Post-Managerialist Age

Asia-Pacific Interdisciplinary Research in Accounting Conference, Sydney, July 2010
Number of pages: 23 Posted: 13 Jun 2010 Last Revised: 17 Feb 2011
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 22 (554,237)

Abstract:

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Accountability, primary health care, organisational identity, organisational metaphors

30.

Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 3: Financial Vulnerability Analysis

Number of pages: 21 Posted: 02 May 2018
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 15 (599,264)

Abstract:

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sports clubs’ funding, modelling financial vulnerability, golf clubs, amateur football clubs

31.

Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 1: Golf Clubs

Number of pages: 60 Posted: 02 May 2018
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 13 (612,847)
Citation 1

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golf clubs, financial sustainability, financial resilience, club capacities

32.

Financing Sports Organisations in New Zealand: The Impact of Governors’ Choices. A Report Prepared for Sport New Zealand 

Number of pages: 47 Posted: 16 Apr 2018
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 7 (655,127)

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financing choices, sustainability, New Zealand, sports organisations

33.

Cash, Sinkholes and Sources. How are Community Sport and Recreation Organisations Funded and What are the Implications for Their Future Viability? Research Report 2: Football Clubs

Number of pages: 59 Posted: 02 May 2018
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law
Downloads 6 (662,336)

Abstract:

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amateur football clubs, Sport NZ, financial vulnerability

34.

Hallowed Treasures: Sacred, Secular and The Wesleyan Methodists in New Zealand 1819-1840

Working Paper No. 39
Number of pages: 34 Posted: 26 Apr 2012
Carolyn J. Cordery
Aston University
Downloads 6 (662,336)

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Methodist, stewardship, accounting history, sacredsecular

Dominant Stakeholders, Activity and Accountability Discharge in the CSO Sector

Financial Accountability & Management, Vol. 34, Issue 1, pp. 77-96, 2018
Number of pages: 20 Posted: 04 Jan 2018
Carolyn J. Cordery and Dalice Sim
Aston University and University of Otago
Downloads 2 (727,941)
Citation 1
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advocacy CSOs, charities, CSO accountability, foundation accountability, infrastructure CSOs, membership CSOs, social service CSOs

Dominant Stakeholders, Activity and Accountability Discharge in the CSO Sector

Forthcoming in Financial Accountability & Management
Posted: 11 May 2016
Carolyn J. Cordery and Dalice Sim
Aston University and University of Otago

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CSO accountability; Advocacy CSOs; Infrastructure CSOs; Foundation accountability, Social Service CSOs, Charities, Membership CSOs

36.

Not Reporting a Profit: Constructing a Non‐Profit Organisation

Financial Accountability & Management, Vol. 27, Issue 4, pp. 363-384, 2011
Number of pages: 22 Posted: 20 Oct 2011
Carolyn J. Cordery, Rachel F. Baskerville and Brenda Porter
Aston University, Victoria University of Wellington - School of Accounting and Commercial Law and affiliation not provided to SSRN
Downloads 2 (695,641)
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revenue recognition, non‐profit organisations, health care organisations

37.

Differentiated Regulation: The Case of Charities

Accounting & Finance, Vol. 57, Issue 1, pp. 131-164, 2017
Number of pages: 34 Posted: 19 Mar 2020
Carolyn J. Cordery, Dalice Sim and Tony van Zijl
Aston University, University of Otago and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 0 (726,093)
Citation 1
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Charity regulation, Non‐profit organisations, Regulation efficiency, Differentiated regulation

38.

Three Models, One Goal: Assessing Financial Vulnerability in New Zealand Amateur Sports Clubs

Sport Management Review 16(2), 186-199
Posted: 02 May 2018
Carolyn J. Cordery, Dalice Sim and Rachel F. Baskerville
Aston University, University of Otago and Victoria University of Wellington - School of Accounting and Commercial Law

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sports club, financial vulnerability, golf clubs, football clubs

39.

Ownership, Control, Agency and Residual Claims in Healthcare: Insights on Cooperatives and Non‐Profit Organizations

Annals of Public and Cooperative Economics, Vol. 88, Issue 3, pp. 403-424, 2017
Number of pages: 21 Posted: 15 Aug 2017
Carolyn J. Cordery and Bronwyn E. Howell
Aston University and Victoria University of Wellington - School of Management
Downloads 0 (726,093)
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Primary healthcare, ownership, non‐profit

Accountability and Not‐For‐Profit Organisations: Implications for Developing International Financial Reporting Standards

Financial Accountability & Management, Vol. 34, Issue 2, pp. 181-205, 2018
Number of pages: 25 Posted: 13 Apr 2018
Louise Crawford, Gareth G. Morgan and Carolyn J. Cordery
Aberdeen Business School, Robert Gordon University, Sheffield Business School, Sheffield Hallam University and Aston University
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accountability, international financial reporting, not‐for‐profit organisations (NPO), stewardship

Accountability and Not-for-Profit Organisations: Implications for Developing International Financial Reporting Standards

Crawford, L., Morgan, G. and Cordery,C. Accountability and Not-for-Profit Organisations: Implications for Developing International Financial Reporting Standards. Financial Accountability & Management (Forthcoming).
Posted: 02 Aug 2016 Last Revised: 08 Aug 2016
Louise Crawford, Gareth G. Morgan and Carolyn J. Cordery
Aberdeen Business School, Robert Gordon University, Sheffield Business School, Sheffield Hallam University and Aston University

Abstract:

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Not-for-profit organisations (NPO); accountability; international financial reporting; stewardship.

41.

The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards

Abacus, Vol. 51, Issue 1, pp. 116-141, 2015
Number of pages: 26 Posted: 07 Mar 2015
David Brent Sutton, Carolyn J. Cordery and Tony van Zijl
Victoria University of Wellington, Aston University and Victoria University of Wellington - Faculty of Commerce and Administration
Downloads 0 (726,093)
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Accounting conceptual frameworks, Conceptual coherence, Financial accounting standards setting

42.

Volunteers, Valuable but Invisible to Accountants?

Third Sector Review, Vol. 15, No. 1, pp. 11-29, 2009
Posted: 15 Feb 2011
Gwynn Narraway and Carolyn J. Cordery
Open Polytechnic of New Zealand and Aston University

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Valuing volunteers, accounting for volunteers

43.

Valuing Volunteers: Expanding the Relevance and Reliability Debate

Australian Accounting Review, Vol. 20, No. 4, pp. 334-342, 2010
Posted: 15 Feb 2011
Carolyn J. Cordery and Gwynn Narraway
Aston University and Open Polytechnic of New Zealand

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Volunteer time, valuing volunteers

44.

Charity Transgressions, Trust and Accountability

Voluntas: International Journal of Voluntary and Nonprofit Organizations, Forthcoming
Posted: 15 Feb 2011
Carolyn J. Cordery and Rachel F. Baskerville
Aston University and Victoria University of Wellington - School of Accounting and Commercial Law

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Accountability, Stakeholder Salience, Charities

45.

A Solution Looking for a Problem: Factors Associated with the Non-Adoption of XBRL

Pacific Accounting Review, Forthcoming
Posted: 15 Feb 2011
Carolyn J. Cordery and Carolyn Fowler
Aston University and Victoria University of Wellington

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XBRL, Financial Reporting, Technology Adoption

46.

A Survey of the Effects of Direct Financial Costs Involunteering

Third Sector Review, Vol. 16, No. 1, pp. 105-124, 2010
Posted: 15 Feb 2011
Carolyn J. Cordery and Letisha Tan
Aston University and Victoria University of Wellington, New Zealand - School of Accounting and Commercial Law

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Volunteers' expenses; nonprofit expenses

47.

A Development Agenda, the Donor Dollar, and Voluntary Failure

Accounting, Business and Financial History, Vol. 20, No. 2, 2010
Posted: 10 Sep 2010 Last Revised: 17 Feb 2011
David Sutton, Carolyn J. Cordery and Rachel F. Baskerville
Victoria University of Wellington, Aston University and Victoria University of Wellington - School of Accounting and Commercial Law

Abstract:

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CORSO, New Zealand, Salamon's theory of voluntary failure

48.

Control or Collaboration? Contrasting Accountability Relationships in the Primary Health Care Sector

Accounting, Auditing and Accountability, Vol. 23, No. 6, 2010
Posted: 10 Sep 2010 Last Revised: 17 Feb 2011
Carolyn J. Cordery, Rachel F. Baskerville and Brenda A. Porter
Aston University, Victoria University of Wellington - School of Accounting and Commercial Law and University of Exeter Business School - Department of Accounting

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Management accountability, Health services, Non-profit organizations