Dr Cherrie Yang

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Senior Lecturer

Phone: +64 9 9219999 ext 5903

Email: cherrie.yang@aut.ac.nz

Postal Address:

WF933, 42 Wakefield Street 
Department of Accounting
Faculty of Business, Economics and Law
Private Bag 92006 
Auckland 1142
New Zealand

Qualifications:

  • Doctor of Philosophy in Accounting, Auckland University of Technology
  • Master of Professional Business Studies (with distinction) in Accounting, Auckland University of Technology
  • Postgraduate Diploma in Accountancy, Massey University
  • Bachelor of Business and Information Management (Acctg & Info Mgmt), University of Auckland

Memberships and Affiliations:

  • Co-Leader of the Accounting for Social Impact Research Group
  • Certified Practising Accountants (CPA) Australia

Biography:

Cherrie is a Senior Lecturer in Accounting at Auckland University of Technology (AUT). She joined AUT Business School in 2011. Her research focuses on charity accountability and accounting regulation issues. She has published research papers in leading international journals, including The British Accounting Review, Accounting & Finance and Public Money and Management.

Currently she is a co-leader of an ‘Accounting for Social Impact’ Research Group at AUT, promoting stakeholder-informed and practice-relevant research. She is also a guest editor of the Qualitative Research in Accounting & Management Journal for a special issue on Accounting for Social Impact. Cherrie has developed an undergraduate level 7 course  on ‘Not-for-Profit Accounting and Accountability’ (ACCT709). The aim of the course is to prepare future Not-for-Profit researchers, leaders and contributors.

Cherrie has more than 8 years’ industry work experience and is passionate to bring practical relevance to her research and teaching. During her time at AUT, she has incorporated a cloud-based accounting software Xero in several courses at both undergraduate and postgraduate levels. As a result of Cherrie’s efforts, AUT became the first university in New Zealand to use Xero Learn. Currently, she co-ordinates the undergraduate ACCT502 Accounting Essentials and ACCT701 Advanced Accounting Information Systems.

Teaching Areas:

  • Accounting Essentials (ACCT502) Paper Co-ordinator
  • Advanced Accounting Information Systems (ACCT701) Paper Co-ordinator
  • Not-for-profit Accounting and Accountability (ACCT709)
  • Accounting Information Systems (ACCT863)
  • Accounting Practice and Systems (ACCT601)
  • Professional Accounting Practice (ACCT 996) Research Project Supervisor

Research Areas:

  • Charity accountability
  • Charity accounting regulation
  • The research-practice gap in the social impact sector
  • Experiential learning in not-for-profit accounting education

Current Research Projects:

  • How do charity regulators build public trust?
  • Regulatory changes and performance accountability practices: voices of small charities
  • The impacts of tradition on NGO beneficiary participation
  • Is social impact research impactful?
  • Experiential learning in not-for-profit accounting education
  • Assessing the accountability of Community-based Organisations in Samoa

Publications:

Journal Articles

  • Yang, C., & Northcott, D. (2019). How Can the Public Trust Charities? The Role of Performance Accountability Reporting. Accounting & Finance. 59 (3), 1681-1707. [ABDC Rank = A]
  • Yang, C., & Northcott, D. (2019). Together We Measure: Improving Public Service Outcomes via the Co-Production of Performance Measurement. Public Money and Management, 39(4), 253-261. [ABDC Rank = A]
  • Yang, C., & Northcott, D. (2018). Unveiling the Role of Identity Accountability in Shaping Charity Outcome Measurement Practices. The British Accounting Review, 50(2), 214-226. [ABDC Rank = A]
  • Yang, C., Northcott, D., & Sinclair, R. (2017). The Accountability Information Needs of Key Charity Funders. Public Money and Management, 37(3), 173-180. [ABDC Rank = A]
  • Yang, C., Sinclair, R., & Hooper, K. (2014). Great Expectations: Charity Reporting and Their Accountability to Funders. New Zealand Law Journal, April, 103-105.  [ABDC Rank = B]
  • Yang, C., Sinclair, R., & Hooper, K. (2013). Achievers and Underdogs: The Changing Nature of Charitable Funding. Chartered Accountants Journal, 92(9), 42-44.

PhD Thesis:

  • Yang, C. (2016). Performance Measurement and Reporting Practices in New Zealand Charities (Doctoral Thesis). Auckland University of Technology, Auckland, New Zealand.

Conference Presentations:

  • Yang, C., and Northcott D. (2019). Charity Regulation and Accountability: How Do Regulators Build Public Trust? Conference: Charities, nonprofits and NGOs: (re)building trust and legitimacy (and Special Issue of Financial Accountability & Management), Queen’s University Belfast, Northern Ireland, 3-4 September 2019.
  • Yang, C., and Northcott D. (2019). Regulatory Efforts and the Promotion of Charity Performance Accountability Practices. The 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 1-3 July 2019, Auckland, New Zealand
  • Yang, C., and Northcott D. (2018) Promoting charity performance accountability reporting: The institutional work of regulators, Association for Research on Nonprofit Organisations and Voluntary Action (ARNOVA) Asia Conference, 27 - 28 Jun 2018, Hong Kong, China.
  • Yang, C. (2017). Unveiling the Role of Identity Accountability in Charity Outcome Measurement Practices, Conference on Public Services and Charities: Accounting, Accountability and Governance at a Time of Change (and Special issue of The British Accounting Review), 18-19 January 2017, Belfast, Northern Ireland.
  • Yang, C. (2016). Examining Reflexive Institutional Work in Charity Outcome Measurement Practices, New Zealand Management Accounting Symposium, 24-25 November 2016, Auckland, New Zealand.
  • Yang, C. (2016). Unveiling the Role of Identity Accountability in Charity Outcome Measurement Practices, Auckland Regional Accounting Conference, 22 November 2016, Auckland, New Zealand.
  • Yang, C., Sinclair, R., and Northcott, D. (2016). Understanding the accountability information needs of charities' key stakeholders, 8th Asia-Pacific Interdisciplinary Research in Accounting Conference, 13-15 July 2016, Melbourne, Australia.
  • Yang, C., Sinclair, R., and Northcott, D. (2016). Understanding the accountability information needs of charities' key stakeholders, Accounting and Finance Association of Australia and New Zealand Conference, 3-5 July 2016, Gold Coast, Australia.
  • Yang, C., Sinclair, R., and Hooper, K. (2013). Assessing approaches to reporting charities' outputs and outcomes. Accounting and Finance Association of Australia and New Zealand Doctoral Colloquium on Public Sector and Non-profit, 26 November 2013, Melbourne, Australia.
  • Yang, C., Sinclair, R., and Hooper, K. (2013). Accounting for decoupling in the charitable sector. Auckland Regional Accounting Conference, 29 November 2013, Auckland, New Zealand.
  • Yang, C., Sinclair, R., and Hooper, K. (2012). Assessing approaches to reporting charities' outputs and outcomes. Auckland Regional Accounting Conference, 30 November 2012, Auckland, New Zealand.

Awards:

  • 2019, Auckland Regional Accounting Conference Best Qualitative Paper Award. Paper Title: Charity Regulation and Accountability: How Do Regulators Build Public Trust?
  • 2018 – 2019, Accounting and Finance Association of Australia and New Zealand (AFAANZ) Research Grant (AUD $ 3,130). Project Title: Assessing the accountability of Community-based Organisations in Samoa.
  • 2018 - 2019, Faculty of Business, Economics and Law Contestable grant (NZD $ 5,000). Project Title: Assessing the accountability of Community-based Organisations in Samoa.
  • 2018 - 2019, Faculty of Business, Economics and Law Contestable grant (NZD $ 1,620). Project Title: Is social impact research impactful? Developing a practical impact focussed framework.
  • 2018, AUT Faculty of Business, Economics and Law Award for Excellence in Teaching Innovation.
  • 2016 – 2017, Faculty of Business, Economics and Law Contestable project grant (NZD $ 4,500). Project Title: Institutional work and the promotion of charity performance accountability reporting: The voices of regulators.
  • 2016, Auckland Regional Accounting Conference Best Paper Award. Paper Title: Unveiling the Role of Identity Accountability in Charity Outcome Measurement Practices.