Professor Rachel Baskerville

Teaching in 2020

Teaching in 2020

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

2018 Appointed to manage the Maori and Pasifika Portfolio on the SACL Innovation and Engagement Committee

2018 Vice-chair of the SACL Innovation and Engagement Committee

Current editorial activities

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

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

Previously Co-Editor Pacific Accounting Review, until 2019.

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 ssrn.com: Author ID 99028

Orchid number: 0000-0002-7539-5567

Google Scholar

https://scholar.google.com/citations?user=JPAOangAAAAJ&hl=en

Recent journal articles

Rachel Baskerville and Giuseppe Grossi, "Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS”, Public Money and Management March 2019, Pages 95-103 ISSN‎: ‎0954-0962 https://doi.org/10.1080/09540962.2019.1580894

Stephen A. Zeff, Rachel F. Baskerville, (2018) "The curious reaction to an auditor’s adverse opinion: a case study from 1976", Pacific Accounting Review, 30(4), pp. 500-516 https://doi.org/10.1108/PAR-01-2018-0006 ISSN 0114-0582

Danny Chow, Caroline Aggestam, Rachel Baskerville, Ronald Day, and Raili Pollanen “Usefulness of consolidated government accounts: A comparative study” for Public Money and Management 2019, published online October 2018, http://dx.doi.org/10.1080/09540962.2018.1535034

Baskerville, R., Cordery, C. J., & Sim, D. (2018). Financial vulnerability in football clubs: learning from resource dependency and club theories. The Third Sector Review, 24(1), 49-70. ISSN: 1323 9163

McMeeking, K. P., Baskerville, R. F., & Sim, D. (2017). Partnership Law and Its Spawn: Did LLP Deliver on Its Promises?. Change Management: An International Journal, 17(1), 19-32. http://ijmc.cgpublisher.com/product/pub.253/prod.82

Balfoort, F., Baskerville, R. F., & Fülbier, R. U. (2017). Content and context: ‘fair’ values in China. Accounting, Auditing & Accountability Journal, 30(2), 352-377. doi:10.1108/AAAJ-08-2014-1807

Baskerville, R. F., Carrera, N., Gomes, D., Lai, A., & Parker, L. (2017). Accounting historians engaging with scholars inside and outside accounting: Issues, opportunities and obstacles. Accounting History, 22(4), pp. 403-424. doi:10.1177/1032373217732349

Baskerville, R. F., Jacobs, K., de Lautour, V. J., & Sissons, J. (2016). Ethnicity as inclusion and exclusion: Drawing on concept and practice in accounting research. Editorial, Special Issue of Accounting, Auditing & Accountability Journal on ‘Operationalising Ethnicity in Accounting Research’ Accounting, Auditing & Accountability Journal, 29(8), 1262-1269. doi:10.1108/AAAJ-07-2016-2643

Huang, G., Fowler, C., & Baskerville, R. F. (2016). Entering the accounting profession: the operationalization of ethnicity-based discrimination. Accounting, Auditing & Accountability Journal, 29(8), 1342-1366. doi:10.1108/AAAJ-07-2015-2153

Baskerville, R. F., & Servalli, S. (2016). Accounting and charities – an introduction. Editorial for the Special Issue of Accounting History on ‘Accounting and Charities in a Historical Perspective’, Accounting History, 21(2-3), 139-143. doi:10.1177/1032373216648423

Baskerville, R. F., & Cordery, C. (2015). Crowdfunding: A Threat or Opportunity for University Research Funding. Alternative Investment Analyst Review, Spring, 41-52. https://caia.org/aiar/access/article-910

Evans, L., Baskerville, R., & Nara, K. (2015). Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines. Abacus, 51, 1-36. doi:10.1111/abac.12040

Baskerville, R., Bui, T., & Fowler, C. (2014). Voices within the winds of change: the demise of KMG Kendons. Accounting History, 19, 31-52, doi:10.1177/1032373213518392

Baskerville, R., Wynn-Williams, K., Evans, E., & Gillett, S. (2014). Researching Ethnicity in the Pacific Region. Pacific Accounting Review, 26, 302-323. doi: 10.1108/PAR-05-2012-0018

Evans, E., Baskerville, R., Wynn-Williams, K., & Gillett, S. (2014). How students' ethnicity influences their respect for teachers. Asian Review of Accounting, 22, 159-178. doi: 10.1108/ARA-01-2014-0001

Recent conference papers

“Patrons of the 21st century, alive and thriving in Hollywood studios”, with Trish Keeper, presented to the 10th Accounting History International Conference in Paris, September 2019.

“Institutional entrepreneurs and stakeholders’ involvement in shaping public sector accounting standards in New Zealand” with Giuseppe Grossi and Daniella Argento, presented to the Comparative International Governmental Accounting Research Network (CIGAR) Conference in Amsterdam, June 13-14, 2019.

“Divergent perceptions of market efficiency when high frequency share trading dominates” by Rachel Baskerville and Foluso Emmanuel, presented to The British Accounting and Finance Association 2019 Annual Conference April 9th 2019, Birmingham.

“The cultural nuance in applying institutional logics: Insights from an Indonesian accounting firm” by Marko Hermawan and Rachel Baskerville, presented to the 1st Accounting and Accountability in Emerging Economies Conference, Essex, UK June 27-29, 2018.

“Does the Douglas Cultural Framework measure up? A review of its utility in business research” presented to a plenary session of the Asian Applied Accounting and Business Conference at Bandung, Indonesia October 28th 2017

“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 2016 American Accounting Association, the 2015 Research Forum at the European Accounting Association Conference, and to the 2015 British Accounting and Finance Association (BAFA) 50th Annual Conference in Glasgow

“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 http://irspm2016.exordo.com

“The Experience of Relevance Structure in an Accounting Course" with Martin Turner, presented to the RMIT Accounting Educators’ Conference, on 24 Nov 2014 in Melbourne.

"Supporting Accounting Students to Read before Class" with Martin Turner, presented to the RMIT Accounting Educators’ Conference, on 24 Nov 2014 in Melbourne.

“The Inner Game for a Healthy Football Club”, with Carolyn Cordery, and Dalice Sim, presented to the Australia and NZ Third Sector Research Conference 18-20 November, 2014, Christchurch.

“Going round in circles, or the spiral of progress? Financial reporting regulation for Government and Public sector in New Zealand” with Taylor Fairey; Presentation to the CIGAR Workshop: 8-10 September 2014, Kristianstad University, Sweden Conference on Whole of Government Accounting and Auditing: International Trends

Baskerville R F, and Cordery C J, 'Back from the brink: surviving near extinction in the not‐for‐profit sector', Critical Perspectives on Accounting Conference 6-9July, Toronto, Canada (2014), pp. 117.

“The (Mis)uses of Pierre Bourdieu’s practical epistemology in accounting-related social research”. With George Huang, and Carolyn Fowler, presented at the Critical Perspectives on Accounting Conference 2014, Toronto, Canada

“Back translation: an examination of IFRS English” with Qingmei Xue (Nanjing University) and Huw Rhys (Aberystwyth University) ; was presented to the British Accounting and Finance Association 50th Annual Conference in London, April 15th 2014.

“Fighting Fit: Narratives of Near-Extinction from Amateur Sports Clubs” with Carolyn J Cordery, was presented on April 15th at the British Accounting and Finance Association (BAFA) 50th Annual Conference in London and presented at the Critical Perspectives on Accounting Conference 2014, Toronto, Canada

Reports

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.(www.icas.org.uk/baskervilleevans). Institute of Chartered Accountants of Scotland (ICAS)

Other

Panel member of the Emerging Scholars’ Colloquium for the 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA 2019) 30th June 2019 at the Auckland University of Technology (AUT), Auckland, New Zealand. Also appointed as an Advocate as part of the program committee for the APIRA 2019 conference, allocated 19 papers in my fields of expertise.

Appointed as a Judge for the Chartered Accountants of Australia and New Zealand Charity Reporting Awards in February 2019.

Presentation of the study “Culturally-specific impacts on audit practice: an Indonesian case study”, with Marko Hermawan, presented as part of the Jill McKinnon Seminar series at Macquarie University, March 14th, 2019.

Presentation of a study to Aston University on “Measurement Issues for Fair value accounting research: a reflection on other world-views” October 11th 2017

Presentation of a study of “Does the Douglas Cultural Framework measure up? A review of its utility in business research” to the University of Bergamo, Italy, October 17th 2017

Panel member at the Asian Applied Accounting and Business Conference at Bandung, Indonesia, October 27th 2017 on “Tackling the way in which ‘Culture’ implodes in SEA research”

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)

A study of: “Give a little, give a lot: research philanthropy from professional bodies to the accounting academy” was completed in conjunction with my summer scholar, Than Trao in February 2016; report to be provided to the VUW Research Office.

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.

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 two PhD students in SACL at VUW in their third year of study: Bich Nguyen (World Bank and pension policies in Vietnam) and Thuy Tran (Accountability processes in New Zealand migration and refugee resettlement)

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 2020

Teaching in 2020