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...

Purpose – The objective of this paper is to present an initial evaluation of recent Irish legislation in the area of corporate governance. Design/methodology/approach – The background to the introduction of the 2001 Company Law Enforcement Act, establishing the Office of the Director of...

Purpose – This paper explores this relationship between the individual values of managers and human resource (HR) decision‐making. Design/methodology/approach – Questionnaire data were collected from a total of 340 line managers from both Ireland and Canada. The questionnaire instrument...

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...