Accountancy & Finance (Scholarly Articles)
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Gender and proposed Auto-enrolment in the Republic of Ireland: Lessons from the UK
(Wiley, 2020-06-18)The introduction of “soft” compulsion in the form of Auto‐enrolment into non‐state pensions has been seen as a key policy response to the challenges presented by an ageing population and concerns about under‐saving for ... -
Performance measurement systems as generators of cognitive conflict in ambidextrous firms
(Elsevier, 2018-06-21)This study explores the decision-facilitating role of performance measurement systems (PMSs) in firms attempting to translate competence ambidexterity (i.e., the simultaneous pursuit of exploration and exploitation) into ... -
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 ...