Rachel Baskerville | Victoria University of Wellington (original) (raw)
Papers by Rachel Baskerville
Not-for-profit organisations play an integral role within New Zealand’s society, providing employ... more Not-for-profit organisations play an integral role within New Zealand’s society, providing employment to over 200,000 full time equivalent staff, contributing 4.9% towards New Zealand’s Gross Domestic Product, and offering a diverse range of services to assorted individuals. Despite the importance of this sector, these organisations continually face uncertainty surrounding their ability to raise the funding needed to maintain operations and offer a variety of services to their members. These organisations are dependent upon the government, community trusts, other funders and the greater public for funding. While not-for-profit organisations are obviously important to New Zealanders, to date there has been a noticeable absence of literature exploring how New Zealand not-for-profit organisations are affected by different macroeconomic conditions. This research aimed to help fill this gap via examining the way three prominent New Zealand not-for-profit organisations (Intellectually Han...
Sport Management Review, 2013
Current Anthropology, 1989
Page 1. 482 I CURRENT ANTHROPOLOGY Citing Fieldsteel (1983), Baker and Armelagos argue that T. pe... more Page 1. 482 I CURRENT ANTHROPOLOGY Citing Fieldsteel (1983), Baker and Armelagos argue that T. pertenue and T. pallidum are identical by DNA sequence homology analysis. According to Miao and Fieldsteel (1980), however ...
American Journal of Physical Anthropology, 1992
Home > Accounting, Auditing & Accountability Journal > Volume 23 issue 6 &a... more Home > Accounting, Auditing & Accountability Journal > Volume 23 issue 6 > Control or collaboration?: Contrasting accountability relationships... ... Icon: Abstract. Icon: Backfiles. Icon: Print. Icon: Reprints & permissions. ... The authors would like to acknowledge and ...
SSRN Electronic Journal, 2000
Funding and financial management are critical issues for the nonprofit sector. Analysis of financ... more Funding and financial management are critical issues for the nonprofit sector. Analysis of financial vulnerability in the nonprofit sector has been based on the pioneering work of ; adapting risk measures used in the business sector to large databases of social service providers. The objective of this research was to assess two more recent models for determining financial vulnerability within one nonprofit sub-sector (amateur sports clubs). The research question in this study is: to what degree do these benchmarks of financial vulnerability align to the reality experienced by amateur sports organisations?
SSRN Electronic Journal, 2000
This study offers an examination of the decision and implementation in New Zealand of a personal ... more This study offers an examination of the decision and implementation in New Zealand of a personal property security regime based in North American Article 9 Models, with specific focus on the approach in force in Saskatchewan at that time. Subsequent to the New Zealand Personal Property Securities Act 1999 coming into force in 2002, a number of cases have considered the conflicting nature of creditor interests in personal property. The research question underlying this study is "Has the new personal property security in New Zealand achieved what it set out to do?" The paper considers this developing jurisprudence and any implications of these decisions for financial reporting when the going concern assumption is under question.
Financial Accountability & Management, 2002
Critical Perspectives on Accounting, 2000
In a recent article Birkin @9pet al. @2p(1997) proposed that Changed Rules Theory should provide ... more In a recent article Birkin @9pet al. @2p(1997) proposed that Changed Rules Theory should provide the appropriate inner logic to drive accounting, in lieu of Social Darwinism. In this comment I take issue with the dichotomy between Darwinism and Changed Rules Theory. I show that both of Changed Rules Theory and Darwinism, when correctly presented, lead to the perspectives the
Accounting History, 2006
Page 1. http://ach.sagepub.com/ Accounting History http://ach.sagepub.com/content/ 11/3/289 The o... more Page 1. http://ach.sagepub.com/ Accounting History http://ach.sagepub.com/content/ 11/3/289 The online version of this article can be found at: DOI: 10.1177/ 1032373206065864 2006 11: 289 Accounting History Rachel F. Baskerville ...
Accounting, Business & Financial History, 2010
SSRN Electronic Journal, 2000
CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty over... more CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty overseas. It was the coordinating agency for many different national bodies; all of whom shared the poverty relief vision and worked to ensure New Zealand's contribution was under one "umbrella". Its primary vision for the relief of poverty attracted 50 member organisations by 1967.
Abstract: The metaphor ,of Darwinism ,has been extensively researched and analysed in other resea... more Abstract: The metaphor ,of Darwinism ,has been extensively researched and analysed in other research disciplines. The usage of the ,biological metaphor ,of “Darwinism” in IT- related headlines is documented and reviewed. The use of the Darwinian metaphor,in business studies has changed,from its usage by Veblen and Stamp as a descriptor for the scientific method. More recently its meaning,has been transformed
The objective of this research is to explore the impact of the failure of provision of clear and ... more The objective of this research is to explore the impact of the failure of provision of clear and stable role definitions on performance-based compensation arrangements. A recent historical perspective on compensation agreements in CA partnerships revealed an unexpected instability, diversity, and a range in the roles undertaken by partners in CA firms. This report provides documentation of this instability, and
2 Hegemony, stakeholder salience and the construction of accountability in the charity sector Abs... more 2 Hegemony, stakeholder salience and the construction of accountability in the charity sector Abstract This research reviews the manner in which accountability may be better constructed in the Charities Sector with detailed stakeholder analysis. This combines the adoption of Hayes' (1996) four types of accountability by charities with a hegemonic application of the Mitchell, Agle, and Wood (1997) model of stakeholder salience. In applying these tools to a particular transgression event, it is demonstrated that the lower salience of beneficiaries of a charitable activity in crisis is due to their lack of coercive power through a lack of knowledge. This study illustrates the dynamic, myriad and heterogeneous nature of stakeholders in the notforprofit sector.
CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty over... more CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty overseas. It was the coordinating agency for a number,of different national bodies in New Zealand; all of whom ,shared the vision for poverty relief and worked ,to ensure ,New Zealand’s contribution was under one ‘umbrella”. Its primary vision for the relief of poverty attracted
This research explores how an oral history can inform our understanding of accounting partnership... more This research explores how an oral history can inform our understanding of accounting partnership income allocation models. Forty oral history interviews of CA firm partners indicated a widespread impact from unclear and instable role definitions in performance-based compensation arrangements. The oral history interviews suggested partnerships adopted performance-based compensation systems without consideration of the extent to which the success of such
SSRN Electronic Journal, 2000
Resource dependency theory holds that organizations dependent on single funders have a strong mot... more Resource dependency theory holds that organizations dependent on single funders have a strong motivation to behave in a manner which reduces funders" power over them. Dependent organizations are required to meet funders" accountability demands at the expense of other stakeholders. However, it has also been suggested that, if the funder contracts with a provider for a specialised product (for example health care) the funderprovider relationship may become interdependent instead. By inference this may allow the provider to behave in a manner which is outside funders" expectations. This research considers primary health care reforms and the interplay between state funders and General Practitioner associations established as nonprofit providers. Four case studies are analysed, two of which appear to behave in a manner conducive to the reforms and funders and two of which do not. We hypothesize that the strength of the GP profession is instrumental in these laggards" behaviour. The analysis finds that, while the state funders act in a way that emphasises interdependence with agreeable providers, they act differently towards the laggards. State funders penalise laggards by making increasingly stringent accountability demands and publicly questioning their reputation. These tactics were used, notwithstanding standard contractual arrangements and the specialised product these associations deliver. Therefore, while health contracting can bring interdependent relationships, resource dependent providers will continue to be subject to powerful funders pushing for change through direct and indirect means. Additionally, the specialization of the GPs enabled them to manage their resource dependence without wholesale changes to organizational structures.
VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2011
... Accounting and Commercial Law, Victoria University of Wellington, PO Box 600, Wellington, New... more ... Accounting and Commercial Law, Victoria University of Wellington, PO Box 600, Wellington, New Zealand e-mail: Carolyn.Cordery@vuw.ac ... require standardised measurement and reporting as evidence of a charity's accountability for financial delegations (Mack and Ryan 2006 ...
International Journal of Auditing, 2012
Criticism of auditors and loss of confidence in their work result from auditors not meeting socie... more Criticism of auditors and loss of confidence in their work result from auditors not meeting society's expectations of them; that is, from the audit expectation‐performance gap. Prior research found this gap has three components: a reasonableness, deficient standards and deficient performance gap. In 2008, research was conducted to identify differences in the audit expectation‐performance gap in the United Kingdom (UK)
Not-for-profit organisations play an integral role within New Zealand’s society, providing employ... more Not-for-profit organisations play an integral role within New Zealand’s society, providing employment to over 200,000 full time equivalent staff, contributing 4.9% towards New Zealand’s Gross Domestic Product, and offering a diverse range of services to assorted individuals. Despite the importance of this sector, these organisations continually face uncertainty surrounding their ability to raise the funding needed to maintain operations and offer a variety of services to their members. These organisations are dependent upon the government, community trusts, other funders and the greater public for funding. While not-for-profit organisations are obviously important to New Zealanders, to date there has been a noticeable absence of literature exploring how New Zealand not-for-profit organisations are affected by different macroeconomic conditions. This research aimed to help fill this gap via examining the way three prominent New Zealand not-for-profit organisations (Intellectually Han...
Sport Management Review, 2013
Current Anthropology, 1989
Page 1. 482 I CURRENT ANTHROPOLOGY Citing Fieldsteel (1983), Baker and Armelagos argue that T. pe... more Page 1. 482 I CURRENT ANTHROPOLOGY Citing Fieldsteel (1983), Baker and Armelagos argue that T. pertenue and T. pallidum are identical by DNA sequence homology analysis. According to Miao and Fieldsteel (1980), however ...
American Journal of Physical Anthropology, 1992
Home > Accounting, Auditing & Accountability Journal > Volume 23 issue 6 &a... more Home > Accounting, Auditing & Accountability Journal > Volume 23 issue 6 > Control or collaboration?: Contrasting accountability relationships... ... Icon: Abstract. Icon: Backfiles. Icon: Print. Icon: Reprints & permissions. ... The authors would like to acknowledge and ...
SSRN Electronic Journal, 2000
Funding and financial management are critical issues for the nonprofit sector. Analysis of financ... more Funding and financial management are critical issues for the nonprofit sector. Analysis of financial vulnerability in the nonprofit sector has been based on the pioneering work of ; adapting risk measures used in the business sector to large databases of social service providers. The objective of this research was to assess two more recent models for determining financial vulnerability within one nonprofit sub-sector (amateur sports clubs). The research question in this study is: to what degree do these benchmarks of financial vulnerability align to the reality experienced by amateur sports organisations?
SSRN Electronic Journal, 2000
This study offers an examination of the decision and implementation in New Zealand of a personal ... more This study offers an examination of the decision and implementation in New Zealand of a personal property security regime based in North American Article 9 Models, with specific focus on the approach in force in Saskatchewan at that time. Subsequent to the New Zealand Personal Property Securities Act 1999 coming into force in 2002, a number of cases have considered the conflicting nature of creditor interests in personal property. The research question underlying this study is "Has the new personal property security in New Zealand achieved what it set out to do?" The paper considers this developing jurisprudence and any implications of these decisions for financial reporting when the going concern assumption is under question.
Financial Accountability & Management, 2002
Critical Perspectives on Accounting, 2000
In a recent article Birkin @9pet al. @2p(1997) proposed that Changed Rules Theory should provide ... more In a recent article Birkin @9pet al. @2p(1997) proposed that Changed Rules Theory should provide the appropriate inner logic to drive accounting, in lieu of Social Darwinism. In this comment I take issue with the dichotomy between Darwinism and Changed Rules Theory. I show that both of Changed Rules Theory and Darwinism, when correctly presented, lead to the perspectives the
Accounting History, 2006
Page 1. http://ach.sagepub.com/ Accounting History http://ach.sagepub.com/content/ 11/3/289 The o... more Page 1. http://ach.sagepub.com/ Accounting History http://ach.sagepub.com/content/ 11/3/289 The online version of this article can be found at: DOI: 10.1177/ 1032373206065864 2006 11: 289 Accounting History Rachel F. Baskerville ...
Accounting, Business & Financial History, 2010
SSRN Electronic Journal, 2000
CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty over... more CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty overseas. It was the coordinating agency for many different national bodies; all of whom shared the poverty relief vision and worked to ensure New Zealand's contribution was under one "umbrella". Its primary vision for the relief of poverty attracted 50 member organisations by 1967.
Abstract: The metaphor ,of Darwinism ,has been extensively researched and analysed in other resea... more Abstract: The metaphor ,of Darwinism ,has been extensively researched and analysed in other research disciplines. The usage of the ,biological metaphor ,of “Darwinism” in IT- related headlines is documented and reviewed. The use of the Darwinian metaphor,in business studies has changed,from its usage by Veblen and Stamp as a descriptor for the scientific method. More recently its meaning,has been transformed
The objective of this research is to explore the impact of the failure of provision of clear and ... more The objective of this research is to explore the impact of the failure of provision of clear and stable role definitions on performance-based compensation arrangements. A recent historical perspective on compensation agreements in CA partnerships revealed an unexpected instability, diversity, and a range in the roles undertaken by partners in CA firms. This report provides documentation of this instability, and
2 Hegemony, stakeholder salience and the construction of accountability in the charity sector Abs... more 2 Hegemony, stakeholder salience and the construction of accountability in the charity sector Abstract This research reviews the manner in which accountability may be better constructed in the Charities Sector with detailed stakeholder analysis. This combines the adoption of Hayes' (1996) four types of accountability by charities with a hegemonic application of the Mitchell, Agle, and Wood (1997) model of stakeholder salience. In applying these tools to a particular transgression event, it is demonstrated that the lower salience of beneficiaries of a charitable activity in crisis is due to their lack of coercive power through a lack of knowledge. This study illustrates the dynamic, myriad and heterogeneous nature of stakeholders in the notforprofit sector.
CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty over... more CORSO was a New Zealand organisation established in 1944, dedicated to the relief of poverty overseas. It was the coordinating agency for a number,of different national bodies in New Zealand; all of whom ,shared the vision for poverty relief and worked ,to ensure ,New Zealand’s contribution was under one ‘umbrella”. Its primary vision for the relief of poverty attracted
This research explores how an oral history can inform our understanding of accounting partnership... more This research explores how an oral history can inform our understanding of accounting partnership income allocation models. Forty oral history interviews of CA firm partners indicated a widespread impact from unclear and instable role definitions in performance-based compensation arrangements. The oral history interviews suggested partnerships adopted performance-based compensation systems without consideration of the extent to which the success of such
SSRN Electronic Journal, 2000
Resource dependency theory holds that organizations dependent on single funders have a strong mot... more Resource dependency theory holds that organizations dependent on single funders have a strong motivation to behave in a manner which reduces funders" power over them. Dependent organizations are required to meet funders" accountability demands at the expense of other stakeholders. However, it has also been suggested that, if the funder contracts with a provider for a specialised product (for example health care) the funderprovider relationship may become interdependent instead. By inference this may allow the provider to behave in a manner which is outside funders" expectations. This research considers primary health care reforms and the interplay between state funders and General Practitioner associations established as nonprofit providers. Four case studies are analysed, two of which appear to behave in a manner conducive to the reforms and funders and two of which do not. We hypothesize that the strength of the GP profession is instrumental in these laggards" behaviour. The analysis finds that, while the state funders act in a way that emphasises interdependence with agreeable providers, they act differently towards the laggards. State funders penalise laggards by making increasingly stringent accountability demands and publicly questioning their reputation. These tactics were used, notwithstanding standard contractual arrangements and the specialised product these associations deliver. Therefore, while health contracting can bring interdependent relationships, resource dependent providers will continue to be subject to powerful funders pushing for change through direct and indirect means. Additionally, the specialization of the GPs enabled them to manage their resource dependence without wholesale changes to organizational structures.
VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations, 2011
... Accounting and Commercial Law, Victoria University of Wellington, PO Box 600, Wellington, New... more ... Accounting and Commercial Law, Victoria University of Wellington, PO Box 600, Wellington, New Zealand e-mail: Carolyn.Cordery@vuw.ac ... require standardised measurement and reporting as evidence of a charity's accountability for financial delegations (Mack and Ryan 2006 ...
International Journal of Auditing, 2012
Criticism of auditors and loss of confidence in their work result from auditors not meeting socie... more Criticism of auditors and loss of confidence in their work result from auditors not meeting society's expectations of them; that is, from the audit expectation‐performance gap. Prior research found this gap has three components: a reasonableness, deficient standards and deficient performance gap. In 2008, research was conducted to identify differences in the audit expectation‐performance gap in the United Kingdom (UK)