Photo of Carolyn J. Cordery

Carolyn J. Cordery


  • Phone+44(0) 121 204 3380
  • Aston University, Aston Triangle, Room ABS403

    B4 7ET Birmingham

    United Kingdom

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Personal profile

Research Interests

Carolyn's research focuses on not-for-profit organisations' accounting and accountability. She is particularly interested in how the, charities and other not-for-profit organisations are resourced (by donors/philanthropists, grants, contracts, volunteers, etc.) and the resource constraints that cause many of these organisations to be financially vulnerable. 

Carolyn is also researching public sector audit. She is currently working on a Routledge book on the structures, opportunities and challenges of Supreme Audit Institutions with Professor David Hay. 

Membership of Professional Bodies

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 Managament 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.

Professional/editorial offices

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

Teaching Activity

Undergraduate Modules

Risk Management (BF3329)

PhD Supervision

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.

Administrative Roles

Member Senior REF Review Board, ABS.

Contact Details

Fingerprint Dive into the research topics where Carolyn J. Cordery is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

responsibility Social Sciences
New Zealand Social Sciences
Charity Business & Economics
staff Social Sciences
public sector Social Sciences
annual report Social Sciences
regulation Social Sciences
Accountability Business & Economics

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output 2006 2020

Evidence about the value of financial statement audit in the public sector

Hay, D. & Cordery, C. J., 4 Feb 2020, (Accepted/In press) In : Public Money and Management.

Research output: Contribution to journalArticle

public sector

Heritage reporting by the Australian Public sector: possibilities from the concepts of new public governance

Woon, P., Chatterjee, B. & Cordery, C. J., 31 May 2019, In : Accounting, Auditing and Accountability Journal. 32, 2, p. 612-631 20 p.

Research output: Contribution to journalArticle

Open Access
Public governance
Public sector
Accounting standards

International practices, beliefs and values in not-for-profit financial reporting

Cordery, C. J., Crawford, L., Breen, O. B. & Morgan, G. G., 16 Apr 2019, In : Accounting Forum. 43, p. 16-41

Research output: Contribution to journalArticle

Open Access
Financial reporting
Not-for-profit organizations

NGO accounting and accountability: past, present and future

Cordery, C. J., Belal, A. & Thomson, I., 16 Apr 2019, In : Accounting Forum. 43, 1, p. 1-15 15 p.

Research output: Contribution to journalEditorial

Non-governmental organizations

Regulatory reform: distinguishing between mutual-benefit and public-benefit entities

Cordery, C. J. & Sim, D., 2 Sep 2019, In : Journal of Public Budgeting, Accounting & Financial Management. 31, 3, p. 431-450 20 p.

Research output: Contribution to journalArticle

Open Access
public benefits
non-profit sector