Business Commons^™

The Structure Of Work Placement In A Third-Level Accounting Programme : Employers' Perspective, Laura O'Callaghan

Theses

Extant literature on the benefits of work placement extols the virtues of embedding work placement in accounting degree programmes, not only for the students, but also for the employers. It provides employers with an extended period to vet students for graduate position (Gault et al, 2000; Beard, 2007), a cost-effective solution to hiring for short-term projects (Ferkins, 2002) and a valuable link with local colleges (Gault et al, 2000; Me Gann and Anderson, 2012). However, there is a dearth of literature exploring how placement should be structured to maximise these benefits (Buckley and El Amond, 2010; Sheridan and Linehan, 2003). …

The Impact Of Relevant Work Experience On Third Level Accounting Students' View Of Learning, Terese Deehan

Theses

The benefits of work experience in accounting education have been examined extensively in the academic literature. Extant literature cites skills development, putting knowledge into action, improved academic results, increased focus on study and career path and enhanced employability as the main benefits to students. Other than research on the impact on academic results, there is a dearth of research on the impact of work experience on students’ view of learning. In research conducted in Ireland, Byrne and Flood (2004) concluded that the majority of third-level accounting students only have a surface-level view of learning and that this will not be …

An Empirical Investigation Of The Development Of Enterprise Resource Planning (Erp) Systems Education For Third-Level Business Students, Maurice O'Brien

Theses

This study is an empirical investigation of the development of Enterprise Resource Planning systems (ERP) education for Business students. It uses Cork Institute of Technology (CIT) as its case study to determine the benefits of practical ERP education, the challenges faced by third-level institutions and how ERP education should be provided to Business students. The researcher used observation, review of documentation, and semi-structured interviews of fifteen academics as the research techniques.

As well as being beneficial for students, employers and ERP vendors, this study finds that the provision of practical ERP education has reciprocal benefits for the third-level institution. By …

An Investigation Into Recent Developments In The Regulatory Regime For Financial Accounting In Ireland, Mark James

Theses

In the last decade the Irish accounting regulatory regime has been radically reformed from one consisting largely of private sector regulation to one where public sector regulation has increased importance. This change has taken place within a larger international context of the rise of the regulatory state, and a period of greater convergence between regulatory activities internationally. While an extensive body of research on this topic has accumulated in other countries, particularly America, Irish research has generally been focussed on the role of the accounting profession in this development. This study aims to build on the existing literature by focusing …

Performance Measurement System Enabling The Development Of Strategic Objectives - A Case Study In An Irish Shared Services Centre, Padraig Murray

Theses

Historically management accounting literature has articulated the benefits of performance measurement systems (PMSs) as effectively enforcing and supporting organisations ’ existing strategic objectives. More recently, management accounting literature advocates the uses of PMSs in guiding the review of an organisation's current strategy and enabling the development of future strategy. This literature calls for more empirical evidence of the existence of these benefits. The current competitive and recessionary conditions have led to a reassessment by Irish organisations of their strategic objectives. Multinational companies are tempted to relocate to lower wage rate economies, unless Irish divisions can prove that they can provide …

An Empirical Investigation Of The Role Of The Accountant In The Implementation Of An Integrated System: A Case Study In Cork County Council., Julie Griffin

Theses

The last decade has been a lime of continuous rapid change in the business environment. To survive in this environment, organisations have had to become more competitive and customer focussed. The promised benefits of integrated systems made their implementation a popular attempt at achieving success in the private sector. The implementation process for, and the benefits of integrated systems in the private sector are well documented.

Integrated systems are still a relatively new phenomenon in the public sector. The researcher was working, as an accountant, in Cork County Council, when it was tendering for and implementing a new integrated system. …

Accounting For Foreign Currency Translation Gains And Losses: A Comparison Of The Temporal Method Fasb #8 And Fasb #52, Richard J. Lee

Theses

A culminating project in accounting is somewhat different than one that might be undertaken in other disciplines. While accounting is generally considered to be about numbers and therefore straightforward in application , there exist prescribed principles, procedures , and statements that must be adhered to by accountants . Viewing the discipline from this perspective the door is opened to vast areas of discussion and interpretation of accounting methods.

This paper compares three methods of treating foreign currency translation gains and losses , and the effect on reported earnings . It was written to accomplish three objectives.

1. To present sufficient background …