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 and the Common Good. Our work addresses issues of expertise in society, the socially constitutive role of accounting, and the way in which accounting and forms of accountability mediate and shape how we understand and respond to risk.  

Ongoing research within the cluster addresses these broad themes in domains including tax practice, credit risk, history of the professions, language in mainstream and social media, ethics and expertise and gender issues.  

The cluster is interdisciplinary in its approach, with experience and expertise from sociology, accounting, history, risk management, linguistics, visual design and marketing.

ARC Research Cluster

CSEAR Ireland Conference 2021 

The Arc Accountability Cluster is delighted to host the 3rd CSEAR Ireland Conference on October 21, 2021, on the theme of Building (back?) for the Common Good. The conference will feature a panel discussion on the theme with Ben Philips, Charles Cho and Kathryn Haynes, as well as the presentation of academic work on the topic.

CSEAR Ireland Programme, and full call for papers here.




  • Philip O'Regan, Sheila Killian (2021) 'Beyond professional closure: Uncovering the hidden history of plain accountants'. Accounting Organizations And Society (in press)
  • Killian, S., O’Regan, P., Lunch, R., Laheen, M., Karavidas, D. (2021) ‘Regulating Havens: the Role of Hard and Soft Governance of Tax Experts in Conditions of Secrecy and Low Regulation.’.’ Regulation and Governance (in press)
  • Sorola., M. Karavidas, D., Laheen, M. (2020) ‘Addressing Gender Issues through the Management of Tax Talent.’ Journal of Tax Administration, 6 (1)
  • Killian, S. and O’Regan, P. (2019) ‘Accounting, the Public Interest and the Common Good,’ Critical Perspectives on Accounting, 67.
  • Killian, S., Lannon, J., Murray, L., Avram, G., Giralt, M., O’Riordan, S. (2019) ‘Social media for social good: student engagement for the SDGs’. The International Journal of Management Education (forthcoming)
  • Killian, S. and O’Regan, P. (2018) ‘Taxation and social enterprise: constraint or incentive for the common good?’. Journal of Social Entrepreneurship.
  • Storey, M.; Killian, S.; O'Regan, P. (2017) 'Responsible management education: Mapping the field in the context of the SDGs'. The International Journal of Management Education, 15 (2):93-1-3
  • 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.

Past Events

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