Research Profile

Sandra Brosnan

Biography

Dr. Sandra Brosnan is a Lecturer in Accounting in the Department of Accounting, Finance and Information Systems, at University College Cork (UCC) since 2004 where she specialises in International Financial Reporting Standards (IFRSs), Irish/UK GAAP and Consolidated Financial Reporting. Sandra is the Co-Director of the BSc Accounting degree. Sandra in addition to her co-authors recently attained Joint Best Paper Award at EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital, Ancona, Italy Sept 21-22, 2017  http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1243 Sandra completed a Bachelor in Business Studies degree, specialising in Accounting and Finance in the University of Limerick (UL). She then completed an MA in International Tourism in UL. Pursuing her interest in the multi-disciplinary nature of intellectual capital, she completed her doctoral studies in 2013 under the joint supervision of Dr. Philip O’Regan and Professor Tom Kennedy at UL. Her PhD thesis was titled “Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital” Sandra’s main research interests are in intellectual capital (specifically recognition and management of intellectual capital from the different perspectives, lifeworlds, language and social realities of accounting and HR disciplines in organisational lifeworlds; and disclosures of intellectual capital in annual reports), Integrated Reporting Framework (including sustainability, environmental reporting and CSR, etc.) and various contemporary issues in financial reporting. Prior to joining (UCC) as an accounting lecturer in 2004, Sandra worked in the Department of Accounting and Finance in UL. 

Research Interests

My main research interests are in the areas of intellectual capital, disclosures of intellectual capital in annual reports, integrated reporting framework, sustainability and various contemporary issues in financial reporting. Within my research of Intellectual Capital, the theoretical lens applied focuses on the different lifeworlds, language and social realities of accounting and HR disciplines in organisational lifeworlds.
(1) Research Output and Strategic Research Plan
My primary achievement in this regard is the successful completion and defence of my doctoral dissertation entitled “Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital” which was duly awarded by the University of Limerick Examination Board in June 2013.
Having completed my PhD the main objective of my research strategy at this point is to pursue an ambitious publication strategy based on my research findings. Continuing with my publication strategy, I am in the process of drafting a number of other multi- and single-authored articles from my PhD with the aim of publishing in high ranking accounting and HR related journals. For example, building on the feedback from attendance at conferences, we have submitted a paper entitled ‘
A Performative Exploration of the Lifeworlds of Human Capital and Financial Capital: an Intellectual Capital Case Study’ which is currently under review in Journal of Management and Governance (Special Issue: The Role of Intellectual Capital and Integrated Reporting in Management and Governance: A Performative Perspective) –submitted in Nov., 2017.  
Recently we attained Joint Best Paper Award at EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital, Ancona, Italy; Sept 21-22, 2017   http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1243for our paper entitled Exploring the Lifeworlds of Human Capital and Financial Capital: a Case Study.  

To date, I have been actively engaged in collaborative research externally with leading researchers in the area of Intellectual Capital namely Dave O’Donnell and Dr. Philip O’Regan and more recently Prof. Lars Bo Henriksen with whom we have established an ambitious publication strategy for the next couple of years. 

Also, internally within UCC I am collaborating with my colleague Dr. Peter Cleary on two working papers which we hope to submit for review in the Journal of Intellectual Capital and
 International Journal of Accounting & Information Management in the coming months.

Overall, given the interdisciplinary nature of my research in intellectual capital, sustainability, integrated reporting framework and mainstream financial reporting, I envisage that there is potential for a significant amount of collaborative research both internally (within AFIS, CUBS, CB&L and with other colleges within UCC) and externally with my research network that I have developed over the past few years. The dominant issue within my thesis of professional tensions between accounting and HR disciplines is very topical right now. I hope to apply to organisations such as Chartered Institute of Management Accountants (CIMA) and Chartered Institute of Personnel and Development (CIPD) for research funding which have identified this issue as a joint area of interest.

Furthermore, I want to extend my research into Integrated Reporting which builds on my current research focus of IC, Human Capital, Social Capital and Financial Capital, Sustainability, Environmental Accounting/Reporting and CSR, etc. Integrated reporting is the latest development in a long line of proposed reporting innovations that have sought to improve the usefulness of corporate reporting.

Publications

Thesis/Dissertation

 YearPublication
(2013)Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital.
Brosnan, Sandra (2013) Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital. Thesis/Dissertation [Details]
(2000)Over-crowding In Killarney and the Socio-cultural Impacts on the Host Population.
Brosnan, Sandra; (2000) Over-crowding In Killarney and the Socio-cultural Impacts on the Host Population. Thesis/Dissertation [Details]

Book Chapters

 YearPublication
(2005)'Appendix 1 Case Studies'
Thomas, A., with contributions from Brosnan, S., ; (2005) 'Appendix 1 Case Studies' In: Introduction to Financial Accounting (5th Edition). London: McGraw Hill Education. [Details]

Conference Publications

 YearPublication
(2017)EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital
Brosnan, S. and Cleary, P. (2017) The Intellectual Capital disclosures of the top 20 FTSE 100 companies: A Critical Analysis EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital   [Details]
(2017)EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital
Brosnan, S., O'Donnell, D. and O'Regan, P. (2017) Exploring the Lifeworlds of Human Capital and Financial Capital: A Case Study EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital   [Details]
(2016)Irish Academy of Management Conference
Brosnan, S and O'Regan, P. (2016) The Impact of HR and Financial Capital Dynamic Tensions on the Recognition and Management of Intellectual Capital Irish Academy of Management Conference University College Dublin Michael Smurfit Graduate Business School, , 31-AUG-16 - 02-SEP-16 [Details]
(2004)IAFA Annual Conference
Brosnan, S. and Flynn, A; (2004) The Economic Value of Intellectual Capital IAFA Annual Conference Queens University Belfast, , 19-APR-04 - 20-APR-04 [Details]
(2004)IAFA Annual Conference
Brosnan, Sandra; (2004) A Knowledge-Based View of the Creation and Management of Intellectual Capital in the Irish ICT Sector IAFA Annual Conference Queens University Belfast, , 19-APR-04 - 20-APR-04 [Details]
(2004)4th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference
Brosnan, S. and Flynn, A.; (2004) R&D as an Economic Measure of Intellectual Capital 4th Asia Pacific Interdisciplinary Research in Accounting (APIRA) Conference Singapore, , 04-JUL-04 - 06-JUL-04 [Details]
(2014)Irish Accounting and Finance Association Annual Conference
Brosnan, S (2014) Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital Irish Accounting and Finance Association Annual Conference , 29-MAY-14 - 30-MAY-14 [Details]
(2011)The Irish Accounting and Finance Association, Annual Conference, University College Cork
O' Brien F., O' Sullivan Rochford C.,Brosnan S., (2011) An Examination of Practitioner's Views in relation to IFRS and the US Convergence Project The Irish Accounting and Finance Association, Annual Conference, University College Cork [Details]

Working Paper

 YearPublication
(2018)On the performative research limits of tacit background knowing, not-knowledge, in organisational lifeworlds.
O'Donnell, D., Brosnan, S., O'Regan, P., Henrikson, L.B. & Cleary, P. (2018) On the performative research limits of tacit background knowing, not-knowledge, in organisational lifeworlds. Working Paper [Details]
(2018)The Intellectual Capital disclosures of the top 20 FTSE 100 companies: a critical analysis.
Brosnan, S. & Cleary, P. (2018) The Intellectual Capital disclosures of the top 20 FTSE 100 companies: a critical analysis. Working Paper [Details]
(2018)A comparative analysis of the intangible asset and Intellectual Capital disclosures of two firms' during a global financial crisis.
Cleary, P. & Brosnan, S. (2018) A comparative analysis of the intangible asset and Intellectual Capital disclosures of two firms' during a global financial crisis. Working Paper [Details]

Professional Activities

Honours and Awards

 YearTitleAwarding Body
2011AAA/Deloitte Foundation/ J.Michael Cook Doctoral Consortium IAFA Representative Irish Accounting and Finance Association (IAFA) as part of a PhD research competition
2017Joint Best Paper Award at EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital Joint Best Paper Award at EIASM, the 13th Interdisciplinary Workshop on Intangibles and Intellectual Capital

Professional Associations

 AssociationFunctionFrom / To
Irish Accounting and Finance Association Member/

Conference Contributions

 YearPublication
(2017)30th Irish Accounting and Finance Association (IAFA) Annual Conference,
Cleary, P. & Brosnan, S. (2017) A comparative analysis of the intangible asset and Intellectual Capital disclosures of two firms' during a global financial crisis. [Oral Presentation], 30th Irish Accounting and Finance Association (IAFA) Annual Conference, Athlone Institute of Technology , 18-MAY-17 - 19-MAY-17. [Details]
(2017)30th Irish Accounting and Finance Association (IAFA) Annual Conference,
Brosnan, S. & Cleary, P. (2017) An analysis of the intellectual capital disclosures of the top 20 FTSE 100 companies. [Oral Presentation], 30th Irish Accounting and Finance Association (IAFA) Annual Conference, Athlone Institute of Technology , 18-MAY-17 - 19-MAY-17. [Details]
(2014)Irish Accounting and Finance Association Annual Conference,
Brosnan, S (2014) Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital. [Oral Presentation], Irish Accounting and Finance Association Annual Conference, Belfast , 29-MAY-14 - 30-MAY-14. [Details]
(2013)Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital,
Brosnan, S (2013) Internal Research Seminar Series. [Oral Presentation], Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital, UCC , 29-NOV-13 - 29-NOV-13. [Details]
(2011)Irish Accounting & Finance Association's 24th Annual Conference,
O'Brien, F., O'Sullivan-Rochford, C.& Brosnan, S. (2011) An examination of practitioner's views in relation to IFRS and the U.S. convergence project. [Invited Oral Presentation], Irish Accounting & Finance Association's 24th Annual Conference, University College Cork , 27-APR-11 - 29-APR-11. [Details]
(2004)UCC/IAM Doctoral Colloquium,
Brosnan, S; (2004) A Knowledge-Based View of the Creation and Management of Intellectual Capital in the Irish ICT Sector. [Oral Presentation], UCC/IAM Doctoral Colloquium, UCC , 26-APR-04 - 26-APR-04. [Details]
(2004)Emerging Scholars' Colloquium, APIRA 2004,
Brosnan, S.; (2004) Knowledge-Based view of Intellectual Capital: Current Research Work-In-Progress. [Oral Presentation], Emerging Scholars' Colloquium, APIRA 2004, Singapore , 02-JUL-04 - 03-JUL-04. [Details]
(2003)Dept. of Accounting & Finance Seminar Series (University of Limerick),
Brosnan, S.; (2003) A Knowledge-Based View of Intellectual Capital Creation and Management. [Oral Presentation], Dept. of Accounting & Finance Seminar Series (University of Limerick), Limerick , 03-NOV-03 - 03-NOV-03. [Details]
(2002)Department of Accounting & Finance Seminar Series, University of Limerick,
Brosnan, S.; (2002) The Role of Intangible Assets in Devising Organisation Strategy and Financial Reporting. [Oral Presentation], Department of Accounting & Finance Seminar Series, University of Limerick, Limerick , 01-MAR-02 - 01-MAR-02. [Details]

Committees

 CommitteeFunctionFrom / To
Exemptions Committee To liaise with all the main accountancy bodies to ensure that all necessary exemption-relevant content was covered in all modules in our flagship undergraduate programmes (i.e. BSc Accounting and BSc Finance) and post-graduate programmes (e.g. MIMAS, M Acc, etc) in AFIS and all other degrees that we teach on for accounting exemption purposes (e.g. BIS, BComm, BComm Euro)./
AFIS Research Committee /
International Students Committee Liaise with potential univerisities to attract students to AFIS programmes/
Accounting and Finance Internal Research Seminar Committee Organisation of seminars to enable staff to present their current research, ideas, etc./
Accounting Forum/Bootcamp Provide opportunity for transitional year students to experience what it is like to be a BSc Accounting student/

Employment

 EmployerPositionFrom / To
University College Cork Lecturer in Accounting01-JAN-04 /
University of Limerick Teaching Assistant / Lecturer (Part-time)01-SEP-02 / 31-DEC-03
University of Limerick Teaching Assistant (Part-time)01-SEP-99 / 30-JUN-00
University of Limerick Teaching Assistant (Full-Time)01-SEP-00 / 30-JUN-02

Education

 YearInstitutionQualificationSubject
2013University of Limerick PhDDoctor of Philosophy
2000University of Limerick MAInternational Tourism
1999University of Limerick MBBS (HONS)Accounting & Finance (Major)

Consultancy

 ClientDescription
Chartered Accountants Ireland
Lecturer at FAE level

Other Activities

 Description

FAE Lecturer for Chartered Accountants Ireland

External Examiner (2014) - Masters of Business (Research); Cork Institute of Technology

Teaching Activities

Teaching Interests

Director of the BSc Accounting Degree.
Introductory, Intermediate and Advanced Financial Reporting Topics particularly IFRSs, Consolidation Accounts; and Intellectual Capital and International Integrated Reporting Framework including the following modules:
AC6207 Financial Research, Analysis and Communication AC6208 MAcc Accounting Research Project AC4001 Advanced Financial Reporting  AC3006 International Financial Reporting II  AC2101 Consolidated Financial Statements and Reporting AC2100 International Financial Reporting 1 AC1103 Financial Accounting Fundamentals  AC1100 Introduction to Accounting  AC6219 Application of IFRS Principles AC5017 Financial Reporting AC6002 Introduction to Accounting Information IS6215 Business Research and Communication Skills

Recent Postgraduates

 Graduation YearStudent NameInstitutionDegree TypeThesis Title
2015Emma Barry, Graham Murray, Karen Sheehy, Kieran Ryan UCCA Study on the Attitudes towards Whistleblowing of Trainee Accountants working in Large Accounting Firms in Ireland
2018Ciara Maria Arnold Burke; Marie Therese Ryan;Jake Kelly; Christopher Hickey UCCSustainability in the Irish Retail Sector: An Examination of the Sustainability Agendas Adopted by Leading Irish Retailers
2015Chloe Barrett, Katie Bywater, Cliona Connery, Aoife Crowley UCCAUDITOR PREPARATION FOR THE IMPLEMENTATION OF FRS 100-102
2017Philip Mullane UCCRelationship between Information Technology and Accounting
2014Fiona Kinnane, Emma Looney, David O'Leary (M Acc Research Group)
2005Deirdre Hodnett MBS
2012Karen Murphy; David Nunan, Tracy Sheehan (M Acc Research Group)
2009Tara Kearney MBS
2012Oisin Boland, Padraig Walsh, David Duggan,Caoimh Fitzgerald,Claire O’Donoghue, Mary O’Donovan, Steve Osaghae, Stephen Sheehan, Richard Walsh (MBS MIMAS) MBS
2010Heather Barry, Tommy Buckley, Sile Buckley,Jonathon Coleman, Ronan Conway, Michelle Curtin, Sarah Fahy (Downey), Christopher Kelleher, Kris McElhinney, Gary Murphy, Cathal O’Callaghan, Denisa Postolache, Brian Sloane, Brian Wall, Ivy Waller, Rui Wang, Eimear Whelan (MBS MIMAS)
2011Fiona O'Brien MSC COMMERCE
2013Brendan Foley, Martha Murphy,Paul McGrath (M Acc Research Group)
2008Aidan McCarthy MBS
2011Claire Woll, Donnagh Murphy, Joseph O’Dwyer, Maura Clifford, Tadhg Murphy,Tom McGrath, Triona Bourke,Valerie Pidgeon (MBS MIMAS)

Modules Taught

 Term (ID))TitleLinkSubject
2019Corporation Tax and Capital Gains Tax AC4008Corporation Tax and Capital Gains Tax
2019Research and Placement Report AC3003Research and Placement Report
2019Financial Reporting 2 AC4408Financial Reporting 2
2019Taxation: Income Tax and VAT AC4007Taxation: Income Tax and VAT
2019Multinational Finance AC3010Multinational Finance
2019International Financial Reporting 2: Theory and Practice AC3006International Financial Reporting 2: Theory and Practice
2019Intermediate Management Accounting AC3007Intermediate Management Accounting
2019Cases in Corporate Finance AC3021Cases in Corporate Finance
2019Advanced Financial Accounting AC4001Advanced Financial Accounting
2019International Financial Reporting 1 AC2100International Financial Reporting 1
2019Advanced Management Accounting AC4002Advanced Management Accounting
2019Introduction to Accounting AC1100Introduction to Accounting
2019Introduction to Valuation and Risk AC1108Introduction to Valuation and Risk
2019Consolidated Financial Statements and Reporting AC2101Consolidated Financial Statements and Reporting
2019Investment in Capital Assets AC1107Investment in Capital Assets
2019Corporate Financial Management AC2120Corporate Financial Management
2019Introduction to Management Accounting 2 AC1115Introduction to Management Accounting 2
2019Introduction to Management Accounting 1 AC1109Introduction to Management Accounting 1
2019Financial Reporting 1 AC4407Financial Reporting 1

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School of Biological, Earth and Environmental Sciences

An Scoil Eolaíochtaí Bitheolaíocha, Domhaneolaíocha agus Comhshaoil

University College Cork, Distillery Fields, North Mall, Cork, Ireland T23 N73K

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