Peter Cleary

University College Cork | UCC · Department of Accounting and Finance

Research Question: Does the use of IS in family businesses differ significantly from non-family businesses? Does professionalisation of accountants positively impact the use of IS, and is there a difference between family and non-family businesses? Motivation: Research indicates family businesses have more limited implementation and use of informat...

Currently, digitalization is a hot topic in popular media. While family firms represent most firms worldwide, their specific opportunities and challenges in digitalization have not yet received much research attention. As will be argued in this chapter, such research would however be necessary to advance our understanding of contemporary family fir...

Family business literature has noted the nature and presence of socioemotional wealth (SEW) in family firms. One method of observing SEW is by a five-dimension approach, collectively termed FIBER. While the dimensions are well defined, they have been critiqued, as have the theoretical foundations of SEW. Regardless, given the concept of SEW is abou...

The accounting treatment of exploration expenditure in the extractive industry has historically been a challenging issue for regulators. This paper examines the accounting policies for, and value relevance of, the exploration assets of firms listed on the London Stock Exchange from the oil & gas and mining sectors. The policies used by oil & gas fi...

The family business literature has noted the nature and presence of socioemotional wealth (SEW) in family firms. One method of assessing socioemotional wealth is through a five-dimension approach, collectively termed FIBER. While the dimensions are well defined, measuring them is less so and there have been calls for researchers to explore various...

Purpose This study, building on previous studies of Intellectual Capital (IC) and business performance, is an exploratory study of how the use of cloud-based accounting/finance infrastructure affects the business performance of small and medium-sized enterprises (SMEs). Design/methodology/approach A survey method is used to capture perceptions of...

Purpose – The purpose of this paper is to develop and test a series of conceptual models that investigates the impact of management accounting (MA) (systems and information) on firms’ structural capital and business performance. It also replicates previous research in this area which focused on the interplay between the three primary elements of in...

http://www.cpaireland.ie/aplus/2014/q4/index.html

Purpose In the context of intellectual capital (IC) research, it has been proposed that management accounting is most appropriately situated as an element of a firm's structural capital. This paper sets out to explore this contention within the confines of the indigenous Irish information and communications technology (ICT) sector. Design/methodol...

This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT sector the findings are mixed. They show positive path...

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of organisational value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies conducted before and after the recent maket 'downturn' respe...

Purpose – The emergence of the information and communications technology (ICT) sector in Ireland over the course of the past decade has paralleled a period of exceptional national economic growth. This has raised questions regarding wealth distribution, power and governance. This paper seeks to identify some of the characteristics of the governance...

John Seely Brown notes that context must be added to data and information to produce meaning. To move forward, Brown suggests, we must not merely look ahead but we must also learn to look around because learning occurs when members of a community of practice (CoP) socially construct and share their understanding of some text, issue or event. We dra...

Intellectual capital (IC), which has yet to be adequately conceptualised, is viewed here as a complex dynamic process of situated collective knowing that is capable of being leveraged into economic and social value. Knowledge creation and sharing mechanisms are generally perceived to be central to understanding this complex form of intangible value...

Purpose Following Marx and Engels' identification of the “essential condition of capital”, the purpose of this paper is to begin an initial critical exploration of the essential condition of intellectual capital, particularly the ownership rights of labour. Design/methodology/approach Adopting a critically modernist stance on unitarist HR and OB d...

This working paper presents a conceptual framework that situates and tests, using a structural model, the contribution of communicative action (CAN) to the process of intellectual capital (IC) creation. Drawing on perceptual data from senior financial executives in the ICT sector the preliminary findings are encouraging. Positive and statistically...

Both the role of the CFO (chief financial officer) and the discipline of accounting can be viewed as being in transition due to developments in the e-Business world. One perspective suggests that CFOs are becoming ‘e-process architects’—an alternative suggests that the CFO role is becoming commoditized to ‘foot-soldier’ status with other roles such...

Recent market volatility has provided a fundamental challenge to those arguing for the central role of intellectual capital as a source of company value. Using perceptual data relevant to the importance of intellectual capital as a source of enterprise value gathered in two studies conducted before and after the recent market 'downturn' respectivel...

Thesis - Wisconsin. Bibliography: leaves 145-149.