Research Focus

The ARC Accountability Research Cluster in KBS has a focus on accountability, power and trust within an over-arching frame of the Sustainable Development Goals (particularly SDGs 10, 4 and 5) and the Common Good. Our work addresses issues of expertise in society, the socially constitutive role of accounting; economic inequality; responsible education; ESG; and accounting and accountability as mediators of our understanding of risk and value, and our publications are targeted at accounting outlets, particularly those which are critical or inter-disciplinary, as well as pedagogical journals.

Ongoing research within the cluster addresses these broad themes through tax practice, credit risk, history of the professions, language in mainstream and social media, ethics, social identity, expertise and gender issues. The cluster is interdisciplinary in its approach, drawing on maths, accounting, history, risk management, tax, linguistics and psychology.

ARC Research Cluster
ARC event
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ARC Sep SDG Session
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September SDG Event: Inequality and social sustainability event

September 26 · 9am - September 27 · 1pm GMT+1

This seminar mini-series, hosted by the ARC Accountability Research Cluster, brought together a range of perspectives on the role of academic research and practice in relation to social inequality. With a focus on SDGs 5 (Gender Equality) and 10 (Reduced Inequalities).

On Day One, the panels presented a diverse set of remerging research on each of the Goals, followed by discussion and Q&A.

Day Two addressed the broader role of higher education in delivering on the equality-related SDGs, with input relating to teaching, engagement and other practices in the sector.

Find out more about the event on the KBS news page here. And see a short video.

ARC Group

Members of Group

The group is closely linked to the international GRLI and CSEAR Research network, and has hosted the CSEAR Ireland conference three times in recent years, as well as having participation by Cluster members in other CSEAR events.

Research-related roles external to UL

Cluster members hold a number of academic leadership roles outside of University of Limerick. Here are some that relate directly to the research work of the cluster.

Editorial board memberships

Members of ARC now serve on the editorial boards of:

  • Accounting Forum (Sheila Killian)
  • Accounting History review (Philip O’Regan)
  • Critical Perspectives on Accounting (Sheila Killian)
  • Irish Accounting Finance & Governance Review (Sheila Killian)
  • Accounting, Auditing & Accountability Journal (Sheila Killian)
Finbarr Murphy and Sheila Killian

Journal editor roles

Cluster members hold editorial positions at three journals:

  • Philip O’Regan is editor of Irish Finance & Governance Review.

  • Sheila Killian is section-co-editor of the Journal of Business Ethics.

  • Sheila Killian is associate editor of Accounting Forum.

SDG event pic4

Leadership roles in academia and practice

Members of ARC serve on the following boards in capacities related to their research:

  • CAI (Chartered Accountants Ireland) Education, Training  and Lifelong Learning Committee (Ruth Lynch)

    CPA, Ireland Education & Training Committee (Ruth Lynch)

  • CSEAR International Council (Sheila Killian)

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Recent dissemination in most recent year, 2023-2024
 

Publications – Peer-review publications, books, book chapters, etc.

  • Lannon, F., Lyons, R. and O'Connor, C., 2024. Generation AI and family business: a perspective article. Journal of Family Business Management, 14(3), pp.470-474.
  • Lynch, R. and McCullagh, O., 2024. Risk attitudes of tax practitioners and firm influence. Meditari Accountancy Research, 32(7), pp.86-108.
  • McCullagh, O. Fitzmaurice, O. Ryan, M. (2024). Mathematics Anxiety in Undergraduate Business Studies Students, Teaching Mathematics and Its Applications: International Journal of the IMA. https://doi.org/10.1093/teamat/hrae001
  • Curtin, M., Murphy, C., Woods, U. & Cross, C. (2024) ‘Land is a huge integral part of our identity’: Patriarchy and the gender asset gap. Sociologia Ruralis,1–2 https://doi.org/10.1111/soru.12495
  • Sheehan, B., Mullins, M., Shannon, D. and McCullagh, O. (2023). On the benefits of insurance and disaster risk management integration for improved climate-related natural catastrophe resilience. Environment Systems and Decisions. https://doi.org/10.1007/s10669-023-09929-8
  • McCullagh, O., Cummins, M. and Killian, S., (2023). Decoupling VaR and regulatory capital: an examination of practitioners’ experience of market risk regulation. Journal of Banking Regulation, 24(3), pp.321-336.p.1-16. https://doi.org/10.1057/s41261-022-00199-z
  • McCullagh, O., Cummins, M. and Killian, S. (2023). The fundamental review of the trading book: implications for portfolio and risk management in the banking sector. Journal of Money, Credit and Banking. February 2023
  • Dacin, M. T., Harrison, J. S., Hess, D., Killian, S., & Roloff, J. (2022). Business versus ethics? Thoughts on the future of business ethics. Journal of Business Ethics, 1-15, https://doi.org/10.1007%2Fs10551-022-05241-8

Books

  • Killian, S. (2023) Doing Good Business: How to Build Sustainable Value. Gill/Chartered Accountants Press, ISBN:  978-1-913975-63-0, Published:  11/09/2023.

Book Chapters

  • Killian, S., O’Regan, P., O’Regan, V., Lynch, R. (2023) How the game is played: the salience of ethical values in the field of tax work in Cho, C. & Brivot, M. (eds) Research Handbook on Accounting and Ethics, Edward Elgar Publishing.

Invited presentations and seminars by cluster members

  • Killian, S. & O’Regan. P. (2023) Framing the Common Good in Business and Ecology, Invited seminar at Lancaster University, hosted by the Pentland Centre, March, 2023.
  • Killian, S. (2023) Potential for SDG-related  research collaboration across the PRME network. Invited participation in keynote panel at the PRME UK & Ireland Conference, Aston University, July 2023.
  • McCullagh, O. & Lynch, R. (2023) Risk Attitudes of Tax Practitioners, Kemmy Business School (Limerick) - EM Strasbourg Business School, Joint Workshop, Strasbourg, France, June 2023.
  • Killian, S. (2023) Connecting social and environmental accounting education to broader institutional priorities, Invited panel presentation with other international disciplinary leaders in Social and Environmental Accounting Education online through the CSEAR Network in September 2023.

Presentations

  • Lannon, F., Roth, J., Deutsch, R., & Igou, E. (2024). Fighting fair: Distinctions in legitimacy appraisals and their role in collective action responses to economic inequality. Presented at the Society for Personality and Social Psychology (SPSP) Conference.
  • Lannon, F., Roth, J., Deutsch, R., & Igou, E. (2023, July). Economic inequality fostering individual and societal change. Hosted European Association of Social Psychology (EASP) Symposium, Krakow, Poland.
  • Lannon, F., Roth, J., Deutsch, R., & Igou, E. (2023, November). Unequal action: Collective action responses to economic inequality. Presented at the Psychology Society of Ireland (PSI) Conference, Cork, Ireland.

Conference Presentations

  • Lannon, F., McMahon, K., Lynch, R., McCullagh, O., Killian, S., O'Regan, P. (2024, September). Economic inequality and collective action. Presented at CSEAR Italy, Piacenza, Italy. 
  • Lynch, R. & McCullagh, O., “Sustainability Reporting: a risk-based perspective on the accounting professionals’ commitment to sustainability reporting measures.”, Centre for Social and Environmental Accounting (CSEAR) Ireland, November 2023, Belfast, Ireland.
  • Lynch, R., “The perceived trustworthiness of Irish charities, and the impact of good governance adherence in the non-profit sector”, CSEAR Centre for Social and Environmental Accounting (CSEAR) Ireland, November 2023, Belfast, Ireland.
  • Killian S., O’Regan, P. and Lynch, R., “Shifting the dial on aggressive tax behaviour: a study of experts”, Centre for Social and Environmental Accounting (CSEAR) Ireland, November 2023, Belfast, Ireland.
  • Lynch, R. & McCullagh, O., “Sustainability Reporting: a risk-based perspective on the accounting professionals’ commitment to sustainability reporting measures.”, Centre for Social and Environmental Accounting (CSEAR) Spain, October 2023, Cordoba, Spain.
  • Lynch, R., “The perceived trustworthiness of Irish charities, and the impact of good governance adherence in the non-profit sector”, Meditari Accounting Research, September 2023, Verona, Italy.
  • Curtin, Mary. (2024) The Gender Asset Gap: female farm ownership - the Irish Context, at Rural Women Studies Conference, May 2024, Arkansas, USA. 
  • McMahon, K. Killian, S O’Regan, P., McCullagh, O. (2023) ‘Accounting for landscape in the West of Ireland’, 4th Centre for Social and Environmental Accounting Research (CSEAR) Ireland Conference, November 2023.
  • McCullagh, O., Lynch, R. (2023) ‘Sustainability Reporting: a risk-based perspective on the accounting professionals’ commitment to sustainability reporting measures’, 4th Centre for Social and Environmental Accounting Research (CSEAR) Ireland Conference, November 2023.
  • Lynch, R. McCullagh, O. (2023). ‘Sustainability Reporting: a risk-based perspective on the accounting professionals’ commitment to sustainability reporting measures’, 14th Centre for Social and Environmental Accounting Research (CSEAR) Spain Conference on Social and Environmental Accounting Research, Cordoba, Spain, October 2023.
  • McMahon, K., McCullagh, O., Killian, S., O’Regan, P., (2023) ‘ESG Rating’s Relationship with Downside Risk’, 10th Centre for Social and Environmental Accounting Research (CSEAR) Emerging Scholar's Colloquium, Scotland, August 2023.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; (2023) Shifting the dial on aggressive tax behaviour: a study of experts, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023.
  • Lynch, R (2023) The perceived trustworthiness of Irish charities, and the impact of good governance adherence in the non-profit sector, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023.
  • Egan, V, Killian, S, O’Regan, P, Lynch R, (2023) Exploration of professional and firm socialisation of trainee accountants in Ireland through remote onboarding, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023.
  • McCullagh, O., Ford, R., and Hennessy, C. (2023) Financial Literacy in Ireland: An examination of financial literacy in the context of growing capital market participation, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023.
  • McMahon, K. (2023). Reverse Engineering ESG Scores, at the 34th Irish Accounting & Finance Association Annual Conference, University of Galway. June 2023.
  • Killian, S. (2023) Accounting for home: an exploration of accounting technologies and accountability in the response to refugees, at the 34th Annual Conference of European Business Ethics Network-EBEN, University of Bologna, Italy. May 2023.
  • Lynch, R., Killian, S. and O’Regan, P. (2023) On The Same Wavelength’: How Shared Values In Client Relationships Reconcile Competing Logics For Tax Professionals, at the European Accounting Association 2023 Annual Congress, Helsinki, Finland. May 2023
  • McCullagh, O., Fitzmaurice, O. Ryan, M. (2023) Mathematics Anxiety in Undergraduate Business Studies Students, Inaugural Conference of the Mathematics Resilience Network – Irish Branch, MTU, June 2023.
  • Lannon, F., Roth, J., Igou, E., and Deutsch, R. (2023) Distinctions in Legitimacy Appraisals and their role in Collective Action responses to Economic Inequality at the European Association of Social Psychology, Krakow, Poland. July 2023.
  • Egan, V. (2023) Exploration of professional and firm socialisation of trainee accountants in Ireland through remote onboarding, at the British Accounting & Finance Association, Interdisciplinary Perspectives in Accounting Interest Group, Doctoral Colloquium, Birmingham City University. July 2023.
  • Egan, V, Killian, S, O’Regan, P, Lynch R, (2023) Exploration of professional and firm socialisation of trainee accountants in Ireland through remote onboarding, at the CSEAK UK Emerging Scholar’s Colloquium, University of Saint Andrews, Scotland, August 2023.
  • Killian, S., O’Regan, P., and Lynch, R. (2023) Tax avoidance and professionals, at the 2023 EIASM workshop on fraud and accounting scandals, Genoa, Italy.  August 2023.
  • McMahon, K. (2023) ESG and downside risks, at the CSEAR UK Congress, St. Andrew’s, August 2023.
  • Lynch, R (2023) The perceived trustworthiness of Irish charities, and the impact of good governance adherence in the non-profit sector at the 2023 Meditari Accountancy Research Conference, Verona, Italy. September 2023.
  • Lannon, F., Roth, J., Igou, E., and Deutsch, R. (2023) Distinctions in Legitimacy Appraisals and their role in Collective Action responses to Economic Inequality at the International Association of Cross-Cultural Psychology, Limerick Ireland. September 2023.
  • Killian, S., O’Regan, P., and Lynch, R. (2023) Factors triggering aggressive tax behaviour: a field study of professionals, at the 2023 Meditari Accountancy Research Conference, Verona, Italy. September 2023.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; O'Regan, Veronica (2022) A qualitative approach to exploring tax expert perspectives on media coverage of tax issues, at CSEAR UK Annual Conference, St. Andrews, Scotland. August 2022.
  • Veronica O’Regan, Sheila Killian and Philip O’Regan. A Diachronic analysis of Media Discourse around Tax Practices in Ireland and the UK, 2012-2018. At BAAL (British Association of Applied Linguistics) Conference, Queen's University, Belfast. September 2022.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; O'Regan, Veronica (2022) Field legitimacy and media framing, at CSEAR Italy Biennial Conference, Cagliari, Italy. September 2022.
  • Killian, Sheila; O'Regan, Philip; Lynch, Ruth; O'Regan, Veronica (2022). Contested Forms of Expertise: Field Struggles around the Representation of Tax in Popular Media, at Norwegian Centre for Taxation Conference on Tax Transparency, Bergen, Norway. December 2022.
  • Lannon, F., Roth, J., Deutsch, R., & Igou, (2021, July). Economic inequality and social identity outcomes. Presented at the PRME UK & Ireland 7th Annual Conference - Prize-winner's Papers, London, UK.

Other Outputs