Accountancy and Finance
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Simons' levers of control framework: Commensuration within and of the framework
(2017)Abstract Purpose Despite extensive adoption of Simons’ Levers of Control (LoC) framework, there is still considerable diversity in its operationalization which impedes the coherent development of the literature and ... -
Audit quality threatening behaviours: perceptions of auditees
(Irish Accounting and Finance Association, 2015)Previous research has found that audit staff engage in audit quality threatening behaviours (QTB). Auditee personnel interact with audit staff during fieldwork, and their perceptions of QTB are reported in this paper. ... -
Tax and performance measurement: an inside story
(EmeraldInsight, 2016)Against the background of increasing regulation and spotlight on the tax position of MNEs, this study explores the relationship between tax and performance measurement. The paper is informed by a series of in-depth ... -
Managing different types of innovation: Mutual reinforcing management control systems and the generation of dynamic tension
(Taylor & Francis, 2016-11-17)Using a single case study of a highly innovative medical device company engaged in two types of innovation (technological and customer-oriented), this paper examines the nature of the relationship between mutually reinforcing ... -
Ireland's introduction of transfer pricing: a new institutional theory perspective
(Irish Accounting and Finance Association, 2014)This article explores the rationale for Ireland’s introduction of transfer pricing legislation in 2010. For most multinational corporations, tax planning involves structuring the business in a way that justifi es the ... -
Tax professionals at work in Silicon Valley
(Elsevier, 2015-10-21)This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ... -
Benchmarking the financial performance of local councils in Ireland
(De Gruyter Open, 2016-04)It was over a quarter of a century ago that information from the financial statements was used to benchmark the efficiency and effectiveness of local government in the US. With the global adoption of New Public Management ... -
E-Government in the Irish Revenue: the Revenue On-Line Service (ROS) - a success story?
(Wiley, 2015-09-16)e-Government in the Irish Revenue: The Revenue On-Line Service (ROS) a success story? AbstractThe Revenue Online Service (ROS) is one of the first e-government initiatives introduced in Ireland. The primary purpose of ... -
Financial policies and practices of companies listed on the Irish Stock Exchange
(vLex Ireland, 2010-12)This paper reports the results of a recent comprehensive survey of the chief financial officers of companies listed on the Irish Stock Exchange. The survey focused upon three major areas of financial policy and practice: ... -
A Delphi study on collaborative learning in distance education: The faculty perspective
(2011)This paper focuses on the factors that influence collaborative learning in distance education. Distance education has been around for many years and the use of collaborative learning techniques in distance education is ... -
Perceptions of information system success in the public sector: Webmasters at the steering wheel?
(Emerald, 2012)Purpose - This study explores the relationships between constructs of Information System (IS) success in the public sector, as perceived by webmaster intermediaries, and investigates how user testing affects these ... -
Web Reservation International
(2005)The case describes the market growth of Web Reservation International an Irish SME company, which is a market leader in the Budget, Independent and Youth Travel (BIYT) market through its online reservation system. The ... -
The Role of Process Evolution in Achieving Citizen Centred e-Government
(2003)The growth and popularity of e-commerce has both challenged and enabled public sector organizations to redefine their levels of service. In the late 1990's E-government provided unparalleled opportunities for governments ... -
Usability and Acceptance in Small-Screen Information Systems
(2004)The small screen sizes of mobile phones can create problems for users. There is a need for acceptable user interfaces that enable a better, more maximised use of the limited screen size while still providing high ... -
Implementation Strategies for E-Government: A Stakeholder Analysis Approach
(2004)This paper reports from a comprehensive study of e-government implementation in Ireland, conducted over the last two years. An in-depth case study is presented detailing the development of a dual strategy for implementation ... -
Risk mitigation and risk absorbsion in IOS: A proposed investigative study
(2004)This study examines the risk consequences of participation in inter-organisational information systems (IOS). The research aims to identify the risk mitigation and risk absorption impacts of IOS participation and ... -
A Click And Bricks Strategy For eGovernment
(2004)Two of the central challenges of e-government are the need for "joined-up" government through agency collaboration, and the need to provide "citizen-centred" government, where services and information are integrated ... -
Effects Of See-Through Interfaces On User Acceptance Of Small-Screen Information Systems
(2008-11-26)Small-screen devices such as mobile phones are increasingly pervasive. Reduced screen areas compromise the ease-of-use of such devices, and consequently, a concern for system designers becomes the maximization of ... -
Energy Management Information Systems: An Exploratory Study Of Implementations Using Adaptive Structuration Theory
(2008-11-26)This research is focusing on the implementation of an Information System (IS), more specifically a building energy management system (BEMS) within several organisations. One of the EU's 7th Framework Programme's (FP7) ...