Browsing Accountancy and Finance by Issue Date
Now showing items 21-29 of 29
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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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
Management control practices and pragmatism
(Emerald, 2023-06-28)Purpose Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical ...