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Dr Sandra Brosnan

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sbrosnan@ucc.ie

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 , Ancona, Italy Sept 21-22, 2017  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. 

http://www.eiasm.org/frontoffice/event_announcement.asp?event_id=1243

 

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. 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 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  –submitted in Nov., 2017.  Recently we attained , Ancona, Italy; Sept 21-22, 2017   for our paper entitled    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.

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Affiliations

  • Member, Irish Accounting and Finance Association (/)
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Modules

  • Corporation Tax and Capital Gains Tax
  • Research and Placement Report
  • Financial Reporting 2
  • Taxation: Income Tax and VAT
  • Multinational Finance
  • International Financial Reporting 2: Theory and Practice
  • Intermediate Management Accounting
  • Cases in Corporate Finance
  • Advanced Financial Accounting
  • International Financial Reporting 1
  • Advanced Management Accounting
  • Introduction to Accounting
  • Introduction to Valuation and Risk
  • Consolidated Financial Statements and Reporting
  • Investment in Capital Assets
  • Corporate Financial Management
  • Introduction to Management Accounting 2
  • Introduction to Management Accounting 1
  • Financial Reporting 1
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Other Activities

  • FAE Lecturer for Chartered Accountants IrelandExternal Examiner (2014) - Masters of Business (Research); Cork Institute of Technology
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Committees

  • 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)., Exemptions Committee (/)
  • , AFIS Research Committee (/)
  • Liaise with potential univerisities to attract students to AFIS programmes, International Students Committee (/)
  • Organisation of seminars to enable staff to present their current research, ideas, etc., Accounting and Finance Internal Research Seminar Committee (/)
  • Provide opportunity for transitional year students to experience what it is like to be a BSc Accounting student, Accounting Forum/Bootcamp (/)
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Education

  • University of Limerick , PhD, Doctor of Philosophy (2013)
  • University of Limerick , MA, International Tourism (2000)
  • University of Limerick , MBBS (HONS), Accounting & Finance (Major) (1999)
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Employment

  • Lecturer in Accounting, University College Cork (01-JAN-04 /)
  • Teaching Assistant / Lecturer (Part-time), University of Limerick (01-SEP-02 / 31-DEC-03)
  • Teaching Assistant (Part-time), University of Limerick (01-SEP-99 / 30-JUN-00)
  • Teaching Assistant (Full-Time), University of Limerick (01-SEP-00 / 30-JUN-02)
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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   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
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Recent Postgrads

  • Emma Barry, Graham Murray, Karen Sheehy, Kieran Ryan (UCC ) "A Study on the Attitudes towards Whistleblowing of Trainee Accountants working in Large Accounting Firms in Ireland" (2015)
  • Ciara Maria Arnold Burke; Marie Therese Ryan;Jake Kelly; Christopher Hickey (UCC ) "Sustainability in the Irish Retail Sector: An Examination of the Sustainability Agendas Adopted by Leading Irish Retailers" (2018)
  • Chloe Barrett, Katie Bywater, Cliona Connery, Aoife Crowley (UCC ) "AUDITOR PREPARATION FOR THE IMPLEMENTATION OF FRS 100-102" (2015)
  • Philip Mullane (UCC ) "Relationship between Information Technology and Accounting" (2017)
  • Fiona Kinnane, Emma Looney, David O'Leary (M Acc Research Group) ( ) [no title supplied] (2014)
  • Deirdre Hodnett ( MBS) [no title supplied] (2005)
  • Karen Murphy; David Nunan, Tracy Sheehan (M Acc Research Group) ( ) [no title supplied] (2012)
  • Tara Kearney ( MBS) [no title supplied] (2009)
  • Oisin Boland, Padraig Walsh, David Duggan,Caoimh Fitzgerald,Claire O’Donoghue, Mary O’Donovan, Steve Osaghae, Stephen Sheehan, Richard Walsh (MBS MIMAS) ( MBS) [no title supplied] (2012)
  • Heather 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) ( ) [no title supplied] (2010)
  • Fiona O'Brien ( MSC COMMERCE) [no title supplied] (2011)
  • Brendan Foley, Martha Murphy,Paul McGrath (M Acc Research Group) ( ) [no title supplied] (2013)
  • Aidan McCarthy ( MBS) [no title supplied] (2008)
  • Claire Woll, Donnagh Murphy, Joseph O’Dwyer, Maura Clifford, Tadhg Murphy,Tom McGrath, Triona Bourke,Valerie Pidgeon (MBS MIMAS) ( ) [no title supplied] (2011)
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Consultancy

  • Chartered Accountants Ireland : Lecturer at FAE level
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Professional Achievements

Honours and Awards

  • Irish Accounting and Finance Association (IAFA) as part of a PhD research competition: AAA/Deloitte Foundation/ J.Michael Cook Doctoral Consortium IAFA Representative (2011)
  • Joint 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 (2017)
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Publications

Book Chapters

Year Publication
2005 Appendix 1 Case Studies
Thomas, A., with contributions from Brosnan, S (2005) Appendix 1 Case Studies. : : McGraw Hill Education [Details]

Thesis / Dissertation

Year Publication
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]

Working Paper

Year Publication
2018 Unknown type other_wp
O'Donnell, D., Brosnan, S., O'Regan, P., Henrikson, L.B. & Cleary, P (2018) Unknown type other_wp. [Details]
2018 Unknown type other_wp
Brosnan, S. & Cleary, P (2018) Unknown type other_wp. [Details]
2018 Unknown type other_wp
Cleary, P. & Brosnan, S (2018) Unknown type other_wp. [Details]

Conference Publications

Year Publication
2017 The Intellectual Capital disclosures of the top 20 FTSE 100 companies: A Critical Analysis
Brosnan, S. and Cleary, P (2017) The Intellectual Capital disclosures of the top 20 FTSE 100 companies: A Critical Analysis. [Details]
2017 Exploring the Lifeworlds of Human Capital and Financial Capital: A Case Study
Brosnan, S., O'Donnell, D. and O'Regan, P (2017) Exploring the Lifeworlds of Human Capital and Financial Capital: A Case Study. [Details]
2016 The Impact of HR and Financial Capital Dynamic Tensions on the Recognition and Management of Intellectual Capital
Brosnan, S and O'Regan, P (2016) The Impact of HR and Financial Capital Dynamic Tensions on the Recognition and Management of Intellectual Capital. [Details]
2004 The Economic Value of Intellectual Capital
Brosnan, S. and Flynn, A (2004) The Economic Value of Intellectual Capital. [Details]
2004 A Knowledge-Based View of the Creation and Management of Intellectual Capital in the Irish ICT Sector
Brosnan, Sandra (2004) A Knowledge-Based View of the Creation and Management of Intellectual Capital in the Irish ICT Sector. [Details]
2004 R&D as an Economic Measure of Intellectual Capital
Brosnan, S. and Flynn, A (2004) R&D as an Economic Measure of Intellectual Capital. [Details]
2014 Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital
Brosnan, S (2014) Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital. [Details]
2011 An Examination of Practitioner's Views in relation to IFRS and the US Convergence Project
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. [Details]

Conference Contributions

Year Publication
2017 A comparative analysis of the intangible asset and Intellectual Capital disclosures of two firms' during a global financial crisis. [Oral Presentation]
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]. [Details]
2017 An analysis of the intellectual capital disclosures of the top 20 FTSE 100 companies. [Oral Presentation]
Brosnan, S. & Cleary, P (2017) An analysis of the intellectual capital disclosures of the top 20 FTSE 100 companies. [Oral Presentation]. [Details]
2014 Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital. [Oral Presentation]
Brosnan, S (2014) Accounting and HR Dynamic Tensions in the Recognition and Management of Intellectual Capital. [Oral Presentation]. [Details]
2013 Internal Research Seminar Series. [Oral Presentation]
Brosnan, S (2013) Internal Research Seminar Series. [Oral Presentation]. [Details]
2011 An examination of practitioner's views in relation to IFRS and the U.S. convergence project. [Invited Oral Presentation]
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]. [Details]
2004 A Knowledge-Based View of the Creation and Management of Intellectual Capital in the Irish ICT Sector. [Oral Presentation]
Brosnan, S (2004) A Knowledge-Based View of the Creation and Management of Intellectual Capital in the Irish ICT Sector. [Oral Presentation]. [Details]
2004 Knowledge-Based view of Intellectual Capital: Current Research Work-In-Progress. [Oral Presentation]
Brosnan, S (2004) Knowledge-Based view of Intellectual Capital: Current Research Work-In-Progress. [Oral Presentation]. [Details]
2003 A Knowledge-Based View of Intellectual Capital Creation and Management. [Oral Presentation]
Brosnan, S (2003) A Knowledge-Based View of Intellectual Capital Creation and Management. [Oral Presentation]. [Details]
2002 The Role of Intangible Assets in Devising Organisation Strategy and Financial Reporting. [Oral Presentation]
Brosnan, S (2002) The Role of Intangible Assets in Devising Organisation Strategy and Financial Reporting. [Oral Presentation]. [Details]
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