Accounting Commons^™

Assess As You Progress, Alice Luby

Case studies: Brightspace

Many of our programmes have incorporated a high level of continuous assessment. This can be useful for encouraging more diverse assessment methods and group work, it can be a challenge for those delivering modules that are numeric, and skills based. Brightspace Quizzes delivered at the end of each topic as a continuous assessment tool help prevent students from falling behind in their studies and provide them with early and timely feedback on their performance. Once the questions are delivered randomly, navigation backwords prevented, arithmetic questions use randomly generated figures, and a time limit set, the quiz can be made available …

Interactive Worksheets For Self-Study, Alice Luby

Case studies: Digital Education

Students can be intimated when attempting exam style questions in modules that require computations and numeric content. The large volume of numbers and the need for computations in Accounting can be very challenging for students, especially for those who don’t intend on becoming an accountant when they graduate. Some don’t have the confidence to get started or fear that if they get the first part wrong that they are wasting their time. It can be very difficult for students to get started on a question and to develop the skills they need to pass the end of year examination.

The Anonymous Voice, Alice Luby

Case studies: Digital Education

A student may not answer in front of peers because they lack confidence, are afraid to get it wrong and feel silly or don’t want to be seen as a ‘nerd’. Polling software reduces barriers by allowing students to post questions anonymously as well as responding anonymously to polls posed by the lecturer. Our aim should be to empower student to speak up and engage, however for first year students this can be daunting. Polling software can foster engagement providing an anonymous voice that can create a more dynamic and active learning space. According to one student ‘It is very …

Strategy & Leadership In Accounting & Finance Module Redesign, Lucy Bowe, Ruth O'Leary

Case studies: Digital Education

This year, we have been redesigning the "Strategy & Leadership in Accounting & Finance” module. This finalyear undergraduate module aim is to develop students' judgment, critical thinking, and ability to integrate knowledge to solve real-world business challenges. The module is delivered by a team of lecturers and employs multi-disciplinary case-studies to provide authentic learning and assessment. It is offered across three programs in the Faculty of Business resulting in high student numbers, which presents several challenges including time-tabling, room availability and attendance issues. We also wanted to encourage active student engagement, debate and the sharing of diverse perspectives.

Mobile Hyflex & Lessons Learned, Irene Neville

Case studies: Digital Education

My first Mobile HyFlex lecture was an insightful endeavour with 15 enthusiastic postgrad students on board, engagement was high, and their willingness to participate made for an energising experience. The high-spec hardware kit provided a solid foundation but an unstable Wi-Fi connection led to intermittent signal drops. If there is to be more widespread adoption of video camera over Wi-Fi going forward, the bandwidth requirements of the Wi-Fi network would need to be addressed and validated to ensure it can support multiple lecturers using the technology simultaneously, as this could be a bottleneck. Additionally, the camera, while impressive, seemed more …

Exploring Links Between Foreign Direct Investment And Host Country Economic Development, Thi Ngoc Dao

Doctoral

The thesis explores links between Foreign Direct Investment (FDI) and the economic development of host country, analysing both direct and indirect effects. Concerning direct effects, FDI has been recognised as an important driver of exports and job creation for the host country. In terms of indirect effects, however, a consensus has not been reached on the spillover effects and competition effects that FDI generates in indigenous firms. Evaluating these effects has been critical for small open economies due to their heavy reliance on external markets and factors. There is a need for comprehensive research investigating the impacts of FDI on …

The Knottiest Of Gordian Knots: Article 17 Of The Copyright Directive, Mark Hyland, Thomas Perry

Articles

This article analyses the much debated Article 17 of the EU Copyright Directive (Directive 2019/790) in the light of last year’s comprehensive European Commission guidance. The aim of the guidance is to support a correct and coherent transposition of Article 17 across the EU27. Following the recent landmark judgment in Case C-401/19, Poland v European Parliament and Council of the EU, some commentators have now suggested that it might be timely for the European Commission to issue further guidance on Article 17.

A Simulation-Based Tdabc Model To Manage Supply Chain Costing: A Case Study, Siham Rahoui, John Crowe, Amr Mahfouz

Conference Papers

Effective management of supply chain costing is crucial for decision-making during times of disruption. It provides accurate cost indicators, enabling organizations to adapt to the risks of disruptions and mitigate their adverse effects. The supply chain costing literature has shown that traditional cost accounting approaches are inadequate in addressing the dynamic and complex nature of supply chain performance and the nonlinear behavior of the involved processes. Consequently, this paper presents a simulation-based supply chain costing framework that integrates discrete event simulation and time-driven activity-based costing to explore the dynamics of management accounting tools in a real context with all their …

The Power Of Education In A Globalised World: Challenging Geoeconomic Inequalities, Ozéias Rocha, Daniel Kamphambale, Cormac Macmahon, Jon Hans Coetzer, Lucía Morales

Articles

The globalization process has led to significant levels of controversy, as over the past few years, researchers have highlighted its negative connotations in terms of exacerbating economic inequalities, environmental degradation, exploitation of workers, loss of cultural diversity, and negative influence on democratic systems and financial stability. The negative connotation associated with the globalization process is not surprising. The implications for the global educational system significantly dominated by the influence of Western values, culture, and economic models based on consumerism to the detriment of traditional cultural and local identities have been eroded. The world economies are facing emerging areas of significant …

Current Account Imbalances, Real Exchange Rates, And Nominal Exchange Rate Variability, Adnan Velic

Articles

This paper globally analyzes the bivariate relation between large current account imbalances and the real exchange rate over diferent degrees of nominal exchange rate variability. Employing both linear and nonlinear panel estimation procedures, we typically fnd an inverse long-run link between large imbalances and the real exchange rate at lower nominal exchange rate rigidity levels. This is in contrast to the often non-existent or positive comovement that materializes under lower nominal exchange rate variation. Our results thus suggest that greater nominal exchange rate adjustment can induce a stabilizing “current account”-“real exchange rate” relation. Meanwhile, current account adjustment speeds up with …

Tdabc Capabilities For Performance Measurement: A Case Study In A Manufacturing Context, Siham Rahoui, Abubakar Ali, John Crowe, Amr Mahfouz

Conference papers

Supply chain costing presents a sophisticated alternative to traditional costing allowing an accurate cost estimation and effective decision making. In exploring different techniques, TDABC was not explored extensively compared to its peers. In addition to the infancy of the technique, there is an on-going debate about the capability of the TDABC specifically in manufacturing context. The present study contributes to the debate by applying TDABC at the logistics function of a manufacturing site and assesses it capability to measure performance in the stated context.

A Study Of Consumer Behaviour Towards Food Waste In Ireland: Attitudes, Quantities And Global Warning Potentials, Angela Flanagan, Anushree Priyadarshini

Articles

This study aimed to investigate consumer behaviour towards food waste in Ireland by analysing their attitudes and quantities of food waste generated. Global warming potential of the food waste generated weekly is then assessed. A total of 2115 participants from all over the Republic of Ireland contributed to the survey (of which 2062 were included in this research). Using factor and cluster analysis, two clusters of consumers were formed based on their attitudes towards food waste, and it was found that 62.56% of the sample were ‘uncaring’ consumers and 37.44% were ‘caring’ consumers. The uncaring consumers consisted of more young …

The Impact Of Quantitative Easing On Liquidity Creation, Supriya Kapoor, Supriya Kapoor, Oana Peia

Articles

We study the effects of the US Federal Reserve’s large-scale asset purchase programs during 2008–2014 on bank liquidity creation. Banks create liquidity when they transform the liquid reserves resulted from quantitative easing (QE) into illiquid assets. As the composition of banks’ loan portfolio affects the amount of liquidity it creates, the impact of quantitative easing on liquidity creation is not a priori clear. Using a difference-in-difference identification strategy, we find that banks more affected by the policy increased lending relative to those less affected, mainly during the first and third round of QE. However, we only find a strong effect …

An Empirical Investigation Of The Relationship Between Business Performance And Suicide In The Us, Rawayda Abdou, Damien Cassells, Jenny Berrill, Jim Hanly

Articles

Previous research suggests that mortality rates behave pro-cyclically with respect to economic growth, with suicides representing a notable exception that consistently increase in economic downturns. Over recent years, there is ample evidence in the literature that the working environment in the US has deteriorated significantly, suggesting that suicide rates may not necessarily behave in a counter-cyclical manner with business performance. Utilising recent suicide data, this study empirically tests the hypothesis that adverse working conditions over recent years may have resulted in a pro-cyclical relationship between business performance and suicide. Unlike previous studies, we use a stock market index, a leading …

A Proposal Digital Marketing Strategy For Marcheluzzo Srl: Training And Evaluating A Prediction Model For The Number Of Adv. Impressions, Charles Alves De Castro

Articles

This research aims to describe a digital marketing strategy elaborated to be deployed in the MarcheluzzoSrl Company located in Italy. In addition, it intends to give a wide range of information to the company about its customers, target, competitors, market, digital marketing strategy, and potential recommendations. It is also important to highlight that this strategy is focused on the Brazilian market. Most of the information collected for the situational analysis and many other components for this research were gathered through the author`s perception during his internship in the company. The methodology includes secondary data collected through field observation in the …

Reflections On Post-Bailout Policy Analysis In Ireland, Mary Murphy, John Hogan

Articles

This short article reflects on observations from the forthcoming volume Policy Analysis in Ireland, edited by Hogan & Murphy. The volume forms part of the International Library of Policy Analysis series, which covers more than twenty countries, published by Policy Press and edited by Michael Howlett and Iris Geva-May. While various themes emerge from the Irish volume, this article focuses on only one core question: whether and how the 2008 economic crisis contracted and expanded the capacity for policy analysis in Ireland. The troika of the International Monetary Fund, European Central Bank and the European Commission are associated with policy …

Greenbury Report (Uk), Maeve O'Connell, Anne Marie Ward

Articles

The Greenbury Report on Directors Remuneration (1995) (hereafter called the Greenbury Report) was one of the first comprehensive governance codes directly addressing executive and director remuneration. The Greenbury Report was commissioned by the Confederation of British Industry in response to public concerns over recently privatized public utilities and the salaries and bonuses earned by executives, while they implemented job cuts, and service price increases.

The Greenbury Report recommended an independent remuneration committee, linking executive pay to corporate financial and operational performance measures, and increased the requirements for disclosure and transparency on directors’ remuneration. However, the credibility of the Greenbury Report …

Brent Crude Oil Prices Volatility During Major Crises, Miroslava Zavadska, Lucia Morales, Joseph Coughlan

Articles

Volatility patterns in Brent crude oil spot and futures prices are examined during four major crises that significantly affected the oil markets: the First Gulf war 1990/91; the Asian Financial crisis 1997/98; the US terrorist attack 2001; and the Global Financial crisis 2008/9. The selected crises arose due to different triggers having diverse implications for oil market participants. The outcomes reveal higher levels of volatility during crises that was directly associated with oil supply/demand disruptions and higher volatility persistence during financial/economic crises, indicating that volatility persistence is a key issue when uncertainty is derived from global economic and financial instability.

Active Learning In Accounting And The Impact On Student Engagement, Daniel King

Conference papers

This paper reports on a range of active learning and online strategies that were introduced into an introductory accounting module. Up until recently the traditional lecture format, where students sit passively and the lecturer delivers the lecture, has been the dominant format in higher education. However, research has shown that formats which provide students with a more active and engaged learning environment result in deeper learning The active learning strategies discussed in this paper were based around an "Active Learning Exercise" where students worked in a cooperative group environment. Before, during and after the "Active Learning Exercise" an additional range …

Corporate Governance, Measurement Of, Maeve O'Connell, Anne Marie Ward

Articles

The increased focus on good governance and the development of best practice guidelines, often supported by legislation, has been in response to corporate scandals, such as Enron and Worldcom in the early 2000s, and the 2008 banking crisis. Good governance is increasingly recognised as a process where the ‘best practices' of yesterday become the standard practices of today. This increased focus has also coincided with a worldwide movement for corporate reporting on sustainability and corporate social responsibility (CSR) issues and a growing demand within the investment industry for investment products that are socially responsible (Benn and Dunphy 2013). Sustainable development …

Analytical Framework And Student Perceptions: Assessing The Quality Of Doctoral Education In Accounting In Ireland, Anne Marie Ward, Louise Gorman, Niamh M. Brennan

Articles

To examine the quality of doctoral education in accounting in higher education institutions (HEIs) in Ireland, we develop an analytical framework from the relevant literature and the principles of quality doctoral education included in the Higher Education Authority’s (HEA) National Framework for Doctoral Education (NFDE). Our analytical framework identifies 16 measurable indicators of quality doctoral education classified into four dimensions: context, inputs, processes and outcomes. Compliance with the quality indicators is verified by coding HEI websites and prospectuses. Deeper insights on the indicators of quality doctoral education are obtained from semi-structured interviews with accounting doctoral students. Our findings shed valuable …

Stakeholder Engagement And The Future Of Irish Public–Private Partnerships, Gail Sheppard, Matthias Beck

Articles

Building on recent works that stress the importance of stakeholder engagement in partnerships, we propose a novel benchmarking framework for the evaluation of public–private partnerships. This framework describes mutuality and the preservation of organisational identity as the ideal characteristics of partnerships because they, in turn, encourage stakeholder support for public–private partnerships. Applying this framework to infrastructure public–private partnerships in Ireland, we note that mutual accountability has been weakened following the financial crisis. Meanwhile, con-sultation with clients such as key public–private partnership stakeholders, which would help articulate organisational identities, remains patchy across the education, justice
and health public–private partnership that we …

Risk Management And Hedging Approaches In Energy Markets, Jim Hanly

Articles

Energy based assets are showing increased susceptibility to volatility arising out of geo-political, economic, climate and technological events. Given the economic importance of energy products, their market participants need to be able to access efficient strategies to effectively manage their exposures and reduce price risk. This chapter will outline the key futures based hedging approaches that have been developed for managing energy price risk and evaluate their effectiveness. A key element of this analysis will be the breadth of assets considered. These include Crude and Refined Oil products, Natural Gas, and wholesale Electricity markets. We find significant differences in the …

Challenges And Opportunities Brought To The Chinese Economy By Brexit And The New Us Administration, Lucia Morales, Bernadette Andreosso-O’Callaghan

Articles

The impact of Brexit and the election of Donald Trump as the 45th US president in the context of stock market reactions and economic policy uncertainty (EPU) within three key zones in ‘the Greater China Region’ (Hong Kong, Taiwan and China Mainland) are examined in this article. The chosen research period is from January 2014 to June 2017, and the EPU Index in the USA and the UK is used as a proxy to measure political uncertainty in two of the world major economies and how they impact on the Chinese stock market. The main contribution of the article can …

Emerging Food Processing Technologies And Factors Impacting Their Industrial Adoption, Anushree Priyadarshini, Gaurav Rajauria, Colm. P. O'Donnell, Brijesh K. Tiwari

Articles

Innovative food processing technologies have been widely investigated in food processing research in recent years. These technologies offer key advantages for advancing the preservation and quality of conventional foods, for combatting the growing challenges posed by globalization, increased competitive pressures and diverse consumer demands. However, there is a need to increase the level of adoption of novel technologies to ensure the potential benefits of these technologies are exploited more by the food industry. This review outlines emerging thermal and non-thermal food processing technologies with regard to their mechanisms, applications and commercial aspects. The level of adoption of novel food processing …

The Power Of Ethical Investment In The Context Of Political Uncertainty, Lucia Morales, Amparo Soler-Dominguez, Jim Hanly

Articles

In this paper we analyse a set of socially responsible investment (SRI) indices against their conventional counterparts in the US context. Using a data set that spans the Obama and Trump administrations, we aim to identify whether performance and volatility patterns differ when markets are exposed to political uncertainty and the Global Financial Crisis (GFC). The findings suggest that SRI indices underperform conventional indices, and that the S&P 500 has a significant impact on their behaviour. The CBOE’s Volatility Index (VIX), the US Equity Related Economic Uncertainty Index (EEUi) and the impact of the economic policy uncertainty index (EPUi) are …

The Impact Of Firm Characteristics On Speed Of Adjustment To Target Leverage: A Uk Study, James Fitzgerald, J. Ryan

Articles

Responding to the need to investigate heterogeneity in the speed of adjustment (SOA) to target leverage in a manner that reflects the fractional nature of leverage, we estimate SOA across sub-samples of UK firms using the Dynamic Panel Fractional (DPF) estimator. Using firm characteristics to identify firms subject to varying costs of deviation from and adjustment to target leverage, we find significant evidence of heterogeneity in the speeds at which UK firms adjust to target leverage. Our results show that small, high growth and low dividend paying firms adjust to target leverage faster than their large, low growth and high …

Cooking A Corporation Tax Controversy: Apple, Ireland And The Eu., Ciara Graham, Brendan O'Rourke

Articles

Given the centrality of corporations in distribution of income and wealth studies, discursive constructions of corporate taxation are essential to understanding the production of inequality. The focus of this study is an interview with Apple’s Chief Executive Tim Cook on the Irish state broadcaster, Raidió Teilifís Éireann’s (RTÉ) flagship news programme, Morning Ireland, following the ruling by the European Commission (EC) on the corporation tax arrangements between Apple Inc. and Ireland. Drawing on a Critical Discourse Analysis (CDA) approach, a frame analysis is provided. The significance and extent of the EC’s ruling has potential implications for corporation taxation policy, within …

The Evolution Of The International Corporate Tax Regime, 1920-2008, Richard Woodward

Books/Book Chapters

No abstract provided.

An Analysis Of The Effects Of Political Events On Oil Price Volatility And Consequential Spillover Effects On Selected Gcc Stock Markets: An Emphasis On The Case Of Kuwait, Yousef Abdulrazzaq

Doctoral

The purpose of this research is to identify how episodes of sustained market uncertainty due to political events can affect oil price behavior and potentially generate spillover effects to the stock markets of Kuwait, the Kingdom of Saudi Arabia (KSA) and the UAE. Three major events associated with significant levels of market uncertainty are examined: the Iraqi invasion of Kuwait in 2003, the Global Financial Crisis (GFC or the US Financial Crisis) in 2008, and the Arab Spring Revolution in 2011 – with the aim of identifying interlinkages between oil prices and the performance of the Kuwaiti, Saudi and the …