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Research Focus
The cluster’s research comes from the critical accounting paradigm, and focuses on accountability in the broadest sense, responsibility and the public interest. Our current projects include: social and environmental reporting; tax policy formation; educating for responsibility and sustainability; professional expertise in society and the common good and public interest.

Special Issue of Critical Perspectives on Accounting: Call for Papers:

Critical Perspectives on Accounting announces an extension to the deadline for submission to a special issue dedicated to the concepts of the common good and the public interest as they relate to accounting and the accounting profession. Historically, the profession has sought to establish legitimacy based on public interest claims; however, the meaning and implications of this have not received adequate critical attention. More broadly, the interface of accounting and the common good offers a potentially rich area of study with significant societal implications. In this special issue, we call for contributions that examine these concepts with a critical lens in an accounting context, and seek to deepen and expand our understanding of their meaning and significance. Topics for this issue include, but are not limited to the following:

  • The meaning of common good and public interest in an accounting context
  • How accounting may serve a greater good beyond narrow shareholder wealth maximisation
  • Historical claims to a public interest mandate by accountants and accounting bodies
  • How accounting technologies and procedures have impacted on the common good
  • The spiritual/religious provenance of notions of common good – and the linkages with accounting
  • How accounting has defined, limited or supported the public interest
  • The significance to the profession of concepts of public interest
  • Intersectoral and interdisciplinary approaches incorporating ecology and sustainability as public interest issues

Potential contributors are encouraged to interpret this theme broadly, yet critically, using diverse theoretical and methodological perspectives in a wide array of country and regional settings.

Authors who wish to submit their work to the special issue need to do this through the CPA website, as indicated below. Note that acceptance at the conference does not imply acceptance in the CPA journal – as the two processes are independent from one another. 

Full paper submissions must be in accordance with Critical Perspectives on Accounting’s Guide for authors and will be subject to a double-blind review process. Authors must submit manuscripts via the CPA website: http://www.journals.elsevier.com/critical-perspectives-on-accounting.  In the “Choose Article Type” field please be careful to indicate that the paper is intended for this Special Issue.

The extended deadline for final submissions of papers is October 31, 2017.

The complete call for papers is available here.

Recent Events:
Common Good, Common Ground

ARC and KBS hosted a week-long exploration of the Common Good from October 16th to 21st, 2016, bringing together a range of interlocking events, as follows:

  • Sunday 16th – PRME Champions meeting
  • Monday 17th to Wednesday 19th – GRLI AGM
  • Wednesday 19th – Responsibility Business Breakfast
  • Wednesday 19th – meeting of the National CSR Stakeholders' Forum
  • Wednesday 19th to Friday 21st – CSEAR Ireland Conference

Architects of a Better World: Addressing Tax and Poverty

More about the ARC Cluster


  • Dr Philip O’Regan
  • Dr Sheila Killian
  • Myles Kingston (PhD Scholar)
  • Martin Laheen (PhD Scholar)
  • Ruth Lynch (PhD Scholar)
  • Meredith Storey  (PhD Scholar)
  • Naji Hmoda (PhD Scholar - LOA)
  • Matthew Sorola (Post-doctoral Researcher)

Selection of recent publications:


  • Killian, S. and O’Regan, P. (2016) ‘Social Accounting and the Co-Creation of Corporate Legitimacy'. Accounting Organizations And Society, 50 :1-12
  • Killian, S (2015) 'For lack of accountability: The logic of the price in Ireland's Magdalen Laundries'. Accounting Organizations And Society, 43 :17-32.
  • O'Regan, P, Killian, S (2014) ''Professionals who understand': Expertise, public interest and societal risk governance'. Accounting Organizations And Society, 39 :615-631
  • O'Regan P and Halpin B (2014) 'Class, Status and the Stratification of Residential Preferences amongst Accountants'. Historical Social Research, 39 (1):336-359.


  • O'Regan, P (2015) Financial Information Analysis: the role of accounting information in modern society. London: Routledge
  • Killian, S. (2012) Corporate Social Responsibility: a Guide with Irish Experiences. Chartered Accountants Publishing, Dublin.

Please email arc.research@ul.ie for more information.