Browsing University of Galway Theses (PhD Theses) by Subject "Accountancy and Finance"
Now showing items 1-10 of 10
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A collaborative tax administration: The case of co-operative compliance in Ireland
(NUI Galway, 2024-02-19)Tax administrations worldwide face similar challenges in improving taxpayer services, addressing non-compliance, minimising the administrative burden on taxpayers, and reducing costs. In achieving these goals, tax ... -
An examination of tax policy participation in practice: The case of Irish corporation tax policy
(NUI Galway, 2022-02-22)The purpose of this study is to obtain an understanding of participation in tax policy development in practice. Given the importance of tax for society and for governments as a significant source of revenue, an enhanced ... -
An examination of the role of tax credits in host nation selection for R&D activities
(NUI Galway, 2023-06-08)Given the importance of Research and Development (R&D) Foreign Direct Investment (FDI) for the economy and society as a significant source of employment and societal benefit, there is a need for an enhanced understanding ... -
Examining management control systems at middle manager level
(NUI Galway, 2018-10-17)This thesis examines the influence of management control systems (MCS) at middle manager level as they drive change while remaining loyal implementors’ of current strategy (Bryant and Stensaker, 2011). It is well recognised ... -
Examining the role of trust in connecting management controls in big 4 audit firms
(NUI Galway, 2021-01-15)Connections exist between management control (MC) practices in organisations whereby different types of controls are loosely coupled or interdependent (act as complements or substitutes) (e.g., Grabner and Moers, 2013; ... -
Governance, management control and social capital in mandated hospital networks
(NUI Galway, 2022-10-14)This study examines how mandated networks are governed and controlled by management. Mandated networks are the emergent product of reform implementation in the public sector in the expectation of greater efficiency and ... -
The paradox of product portfolio ambidexterity: Determinants and consequences
(NUI Galway, 2021-04-18)Competence ambidexterity and innovation ambidexterity play crucial roles in organisations’ strategic new product innovation activities and their long-term success. Ambidexterity is especially relevant in high technology ... -
A public value perspective on tax administration in a developing country: A multistakeholder view of the Nigerian experience
(NUI Galway, 2023-01-30)Tax administrations in developing countries have an increased role as revenue mobilisers to fund governments’ sustainable development goals and various other challenges. Nevertheless, they struggle with improving consent ... -
The relationship between performance measurement systems and organisational ambidexterity
(NUI Galway, 2023-09-25)Successful organisational innovation is the cornerstone of continued economic prosperity in developed economies. Researchers frequently categorise organisational innovation based on the level of exploitation and ... -
A study of performance management and management control systems in non-profit organisations engaged in the provision of public health and welfare services – A stakeholder salience perspective
(NUI Galway, 2019-05-16)Non-Profit Organisations (NPOs), characterised by a complex stakeholder profile, are increasingly important to the provision of public services, in particular health and welfare services. This study examines how management’s ...