Recently added articles from The Irish Accounting Review:
REFORMING FINANCIAL ACCOUNTS IN THE PUBLIC SECTOR: THE CASE OF UNIVERSITIES
Jul 01, 2008; ... ABSTRACT The introduction of accrual accounting in the public sector has been one of the main business-like devices of New Public Management. Governments and researchers have been extremely interested in the merits of accrual accounting since it was first introduced. However, the debate ...
ENGAGEMENT WITH ACTIVE LEARNING: REFLECTIONS ON THE EXPERIENCES OF IRISH ACCOUNTING STUDENTS
Jul 01, 2008; ... ABSTRACT Accounting students have been characterised as being in the main extrinsically motivated, introverted surface learners, who may fail to achieve higher learning outcomes and are reluctant to engage in active learning. Using a phenomenological approach, this study considers how ...
ROLE VARIATIONS OF PERFORMANCE MEASUREMENT IN DUTCH LOCAL GOVERNMENT
Jul 01, 2008; ... ABSTRACT This paper examines differences in roles of performance measurement in Dutch local government under diverging contexts - businesslike and political - and varying degrees of standardisation of activities. The research shows that some of these roles apply irrespective of the ...
WHAT THE 'OLD GUYS' CAN TELL US: EDWARDS AND BELL'S THE THEORY AND MEASUREMENT OF BUSINESS INCOME
Jul 01, 2008; ... ABSTRACT* In this article, Geoffrey Whittington reflects on the contribution of Edwards and Bell to the accounting literature. The paper suggests that the issues that Edwards and Bell addressed still underlie many of the contemporary debates, such as that on the conceptual framework of ...
THE TIMING OF SEASONED EQUITY OFFERINGS: EVIDENCE FROM UK MARKETS 1990-2002
Jul 01, 2006; ... ABSTRACT Financing decisions vary temporally and in cross-section, and are considered to reveal important information to market participants. The volume of seasoned equity offerings (SEOs) is not uniform over time and the existence of HOT (COLD) issue markets suggests the importance of ...
BEAN COUNTER OR BUSINESS ADVISER? AN EXPLORATORY STUDY OF CHANGING TIMES FOR THE ACCOUNTING PRACTITIONER IN IRELAND
Jul 01, 2006; ... ABSTRACT The role of the accountant in practice has evolved over time in response to the client's need to comply with the regulatory and legislative process. The repetitive nature of compliance work (being the submission of annual tax returns, filing of company financial statements and ...
THE ACCOUNTANT'S CONTRIBUTION TO NEW PRODUCT DEVELOPMENT
Jul 01, 2006; ... ABSTRACT A review of the management accounting literature has highlighted the need for accountants to be involved as business partners in decision making. In an increasingly competitive market, companies are continually under pressure to innovate and to bring new products to the market ...
MONITORING, SUPERVISION AND THE USE OF ACCOUNTING RATIOS: A STUDY WITHIN THE IRISH CREDIT UNION MOVEMENT
Jul 01, 2006; ... ABSTRACT Credit unions are member-owned, voluntary, self-help, democratic, not-for-profit institutions that provide financial services to their members. They have both economic and social goals. Over this last two decades they have achieved remarkable growth levels and currently there ...
THE HISTORICAL EVOLUTION OF ACCOUNTING PRACTICE IN IRELAND1
Apr 01, 2006; ... ABSTRACT This paper identifies the principal factors that influenced the evolution of accounting practice in Ireland throughout different phases of the country's history. The methodology employed combines the analysis of both primary and secondary sources. The paper supports Zeff's ...
EDITORIAL
Apr 01, 2006; ... This special issue of The Irish Accounting Review has been produced to mark the first occasion on which the Annual Congress of the European Accounting Association (EAA) has been held in Ireland. The issue was the idea of the conference organiser, Aileen Pierce of University College Dublin, a ...
CORPORATE VALUE, CORPORATE EARNINGS AND EXCHANGE RATES: AN ANALYSIS OF THE EUROZONE
Apr 01, 2006; ... ABSTRACT This study examines the impact of the introduction of the common currency on the value of European firms. In general, the introduction of the euro appears to have influenced the valuation of Eurozone companies. In particular, based on estimates using an adapted residual earnings ...
REDEFINING THE BOUNDARIES OF PUBLIC SECTOR ACCOUNTING RESEARCH?
Apr 01, 2006; ... ABSTRACT In this paper we assess the different contributions to public sector accounting research in recent decades. We draw on Burrell and Morgan's (1985) framework to study two distinct aspects of public sector accounting: first, the Private Finance Initiative/Public-Private ...
CONSTRUCTIVE COLLEGIALITY: A HISTORY OF THE IRISH ACCOUNTING AND FINANCE ASSOCIATION
Apr 01, 2006; ... ABSTRACT This paper first discusses the background to the formation of the Irish Accounting and Finance Association, and then traces the history of the Association from its inaugural conference in 1987 to date. It considers the attempts to balance the interests of its different ...
PATTERNS OF PUBLICATION IN ACADEMIC ACCOUNTING: CONTOURS OF A CHANGING LANDSCAPE IN THE IRISH UNIVERSITY SECTOR
Apr 01, 2006; ... ABSTRACT Publishing patterns of accounting and finance scholars have been the subject of investigation by a number of researchers. However, little is known of the productivity of Irish researchers. Using a longitudinal study, this paper examines the dianging pattern of publication ...
CURRENT TRENDS IN ACCOUNTING HISTORY
Apr 01, 2006; ... ABSTRACT The paper explores trends in accounting history in the immediate aftermath of what has been described as the "golden 1990s". Recent developments in the subjects of accounting history research are identified. Areas of declining and expanding research activity are discussed as ...
BIG TICKET AUDITING: A REVIEW OF THE STRUCTURES OF THE EUROPEAN COURT OF AUDITORS
Jan 01, 2006; ... ABSTRACT The audit report published by the European Court of Auditors (ECA) in November 2006 on the financial statements of the EU Commission has, for the twelfth successive year, failed to give a clean audit opinion. The ECA gave assurance for less than 10 per cent of the annual budget ....
PRELIMINARY FINDINGS ON ABC ADOPTION IN CANADIAN HOSPITALS: REASONS FOR LOW RATES OF ADOPTION
Jan 01, 2006; ... ABSTRACT Activity based costing (ABC) can be traced to the years before the Second World War, but its popularity in recent years has been widespread following the Johnson and Kaplan (1987) article. Both teaching and practice have been impacted by the extensive research and literature in ...
INDEPENDENT NON-EXECUTIVE DIRECTORS AND EARNINGS MANAGEMENT IN THE UK
Jan 01, 2006; ... ABSTRACT This paper examines the association between opportunistic income increasing earnings management and corporate governance in UK firms with a particular focus on the independence of non-executive directors on the board and audit committee. Novel features of our study are the ...
"SOPHISTERS, ECONOMISTS AND CALCULATORS": PRE-PROFESSIONAL ACCOUNTING EDUCATION IN EIGHTEENTH-CENTURY IRELAND
Jan 01, 2006; ... ABSTRACT This paper explores the existence and extent of accounting education in the eighteenth century, specifically in hedge schools. Utilising primary sources, including contemporary diary entries, textbooks and newspapers, it argues that bookkeeping education was a significant ...
DEVELOPING CRITICAL THINKING ABILITIES IN BUSINESS AND ACCOUNTING GRADUATES
Dec 01, 2005; ... ABSTRACT Critical thinking abilities are essential for modern business professionals, particularly in the high value-added knowledge economies of the information age. There have been clear and repeated calls for improving students' abilities in this regard. Developing graduate critical ...