Carolyn's research focuses on not-for-profit organisations' accounting and accountability. She is particularly interested in how these organisations are regulated as well as the impact of their resourcing (by donors/philanthropists, grants, contracts, volunteers, etc.) and the resource constraints that cause many of these organisations to be financially vulnerable. Much of her work is based on international comparisons.

Carolyn also researches public sector audit as a means of accountability. Her Routledge book (with Professor David Hay) on the structures, opportunities and challenges of Supreme Audit Institutions was published in late 2020.

Professionally, Carolyn is a Fellow of Chartered Accountants Australia and New Zealand. She is also a Fellow of CPA Australia.

Carolyn is on the Practitioner Advisory Group of the IFR4NPO project (International Financial Reporting for Non Profit Organisations) extending her prior experience in accounting standard setting.

She has undertaken a number of commissioned research projects, and published work in relevant international journals such as: Accounting, Auditing and Accountability Journal, Accounting History, Financial Accountability and Management, Accounting & Finance, Journal of Accounting and Public Policy, Public Management Review and Public Money and Management.  Her paper ‘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. Her teaching areas include risk management and research methods.

Carolyn is Joint Editor of Accounting History and Associate Editor of British Accounting Review. She is also on the editorial board of Accounting, Auditing and Accountability Journal. 

Postgraduate Modules

Research Methods(BFM837 for MSc students and BNM838 for PhD students)

Current PhD students

Modit Dar - Social reporting in Social Housing

Kiran Chohan - Measuring the social impact of philanthropy

Future students

I'm interested in taking on students studying not-for-profit/third sector issues in relation to my interests. I am also interested in studies into public sector audit.

Member Senior REF Review Board, ABS.

Email: c.cordery@aston.ac.uk