Dr Agnes Masoe

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Phone: 6081

Email: agnes.masoe@aut.ac.nz

Physical Address:

42 Wakefield St

Level 9 Faculty of Business and Law

Auckland 1146

New Zealand 


  • Doctor of Philosophy-Accounting, Auckland University of Technology
  • Master of Business (Hons)-Accounting, Auckland University of Technology
  • Bachelor of Business-Accounting and Management, Auckland University of Technology

Memberships and Affiliations:

Beta Gamma


Having spent six years with the Department of Accounting as a Graduate Assistant, during her postgraduate studies, Agnes emerged into a young academic soon after completing her PhD in early 2016. Over these years Agnes gained teaching experience primarily in the area of Financial Accounting both at the undergraduate and postgraduate level. Agnes' PhD research examined what constitutes accountability within the field of non-governmental organisations in Samoa, and how NGOs discharge accountability to those whom they are accountable. Her research identified the use of alternative discharge mechanisms such as meetings and site visits as ways NGOs discharge oral accounts of their affairs to complement written reports. She makes a contribution to policy and practice in Samoa by illuminating the need to formulate more appropriate reporting guidelines and standards for NGOs in Samoa, and the need for a revised regulatory framework for incorporated societies. Agnes makes a conclusion that NGO accountability within developing countries, can, and should be more than a practice focussed on discharging prescribed written reports.

Teaching Areas:

  • Current Issues in Financial Accounting (ACCT702)
  • Financial Accounting for Companies (ACCT602)
  • Accounting for Decision Making (ACCT501)

Research Areas:

  • NGO accountability within developing nations
  • NGO-Government accountability relationship within the non-profit sector

Current Research Projects:

  • NGO-Government accountability relationship within non-profits in a developing nation: the case of Samoa
  • Examining participatory approach in discharging accountability: a Bourdieusian and Institutional work analysis


Professional Journal Article:
Masoe, A. & Hooper. K (2012) NGOs in Samoa: assessing accountability. New Zealand Institute of Chartered Accountants Online Journal. February 2012 Issue.

Conference Papers:
Masoe, A & Prescott, S (2011). The development of the accounting in Samoa: the long and winding road. Paper presented at the Samoa Conference II, National University of Samoa, Apia, Samoa. 5th - 7th July.
Masoe A & Prescott, S (2011). To speak or not to speak: the plight of the accountant. Paper presented at the Samoa Conference II, National University of Samoa, Apia, Samoa. 5th - 7th July.
Prescott, S., Masoe, A & Chiang, C. (2010). The concept of Accountability in the Pacific: the case of Tonga. Paper presented at the 6th Asia Pacific Interdisciplinary Research in Accounting (APIRA), University of Sydney, Australia, 12th & 13th July.


  • Beta Gamma Sigma 2016
  • Graduate Assistantship 2009-2016
  • AFAANZ 1st Public and Nonprofit Doctoral Colloquium Best Presentation Award 2013