About the author
Carolyn Cordery, PhD, is a Senior Lecturer, School of Accounting and Commercial Law,
Victoria University of Wellington. Her research interests are focused in non-profit accounting
and accountability. She teaches accounting information systems and audit at graduate and
post-graduate levels. Carolyn is a member of the New Zealand Accounting Standards Board,
but the views expressed in this article are her own. Carolyn Cordery can be contacted at:
Carolyn.Cordery@vuw.ac.nz