Research Focus
The ARC Accountability Research Cluster in KBS has a focus on accountability, accounting, power and sustainability; within an over-arching frame of the Sustainable Development Goals (particularly SDGs 10, 4 and 5) and the Common Good.. Our work addresses issues of expertise in society, the socially constitutive role of accounting; economic inequality; responsible education; ESG; sustainability; and accounting and accountability as mediators of our understanding of risk and value, and our publications are targeted at accounting outlets, particularly those which are critical or interdisciplinary, as well as pedagogical journals.
Ongoing research within the cluster addresses these broad themes through tax practice, credit risk, sustainability reporting, auditing, insurance, history of the professions, language in mainstream and social media, ethics, social identity, expertise and gender issues. ARC values critical accountability in our approach to accounting research as it enables critical evaluation of accounting practices and reporting, and organisational behaviours.
The cluster is interdisciplinary in its approach, drawing on maths, accounting, audit, insurance, history, risk management, tax, linguistics and psychology.
ARC hosted the fifth Centre for Social, Environmental Accounting Research (CSEAR) Ireland conference at the University of Limerick on 10th to 11th of November 2025, under the theme of reflection and renewed commitment to sustainability. The conference aimed to offer a supportive and intellectually engaging forum for both emerging and established researchers.
Keynote speakers included Prof Jan Bebbington from Lancaster University, who is internationally recognised for her work on sustainable futures, and Ambassador David Donoghue, who, amongst other notable achievements, has been actively involved in issues related to the implementation of the Sustainable Development Goals and follow-up to the New York Declaration, as well as the related Global Compacts on Migrants and Refugees.
IAASA supported the PhD best papers, which were rewarded to Andra Sucia from Babes-Bolyai University, Romania; and ARCs own Ellen Jordan. The awards were presented by Prof John Ferguson and Eileen Townsend, Head of Organisational Development, Irish Auditing & Accounting Supervisory Authority.
SDG Event: Inequality and Social Sustainability Event
This seminar mini-series, hosted by the ARC Accountability Research Cluster, brought together a range of perspectives on the role of academic research and practice in relation to social inequality. With a focus on SDGs 5 (Gender Equality) and 10 (Reduced Inequalities).
On Day One, the panels presented a diverse set of remerging research on each of the Goals, followed by discussion and Q&A.
Day Two addressed the broader role of higher education in delivering on the equality-related SDGs, with input relating to teaching, engagement and other practices in the sector.
Find out more about the event on the KBS news page here. And see a short video.
Members of Group
The group is closely linked to the international CSEAR Research network, and has hosted the CSEAR Ireland conference three times in recent years, as well as having participation by Cluster members in other CSEAR events.
- Dr Ruth Lynch (co lead)
- Dr Orla McCullagh (co lead)
- Prof Philip O'Regan (founder)
- Prof Emeritus Sheila Killian (founder)
- Dr Mary Curtin
- Ellen Jordan (PhD Scholar)
- Tracey Mullin-Ryan (PhD Scholar)
- Keelan McMahon (PhD Scholar)
- Dr Finn Lannon
- Erin King
Research-related roles external to UL
Cluster members hold a number of academic leadership roles outside of University of Limerick. Here are some that relate directly to the research work of the cluster.
Editorial board memberships
Members of ARC now serve on the editorial boards of:
- Accounting History review (Philip O’Regan)
Journal editor roles
Cluster members hold editorial positions at three journals:
- Philip O’Regan is editor of Irish Finance & Governance Review.
Leadership roles in academia and practice
Members of ARC serve on the following boards in capacities related to their research:
- CPA, Ireland Education & Training Committee (Ruth Lynch)
Recent dissemination in most recent year, 2025-2026
Recent Publications
McMahon, K., McCullagh, O. and O'Regan, P., 2026. Uncritical adoption: academia's role in legitimising ESG ratings. Critical Perspectives on Accounting, 104, p.102878.
Killian, S. and O’Regan, P., 2026. 14. Accounting, nature and the common good. Handbook of Critical Environmental Accountability and Sustainability, p.208.
Perez-Armenteros, R., O’Connor, C., and Curtin, M. (2026) ' Who will Grow Ireland’s Food? Rethinking Policy for a New Generation of Horticulture Entrepreneurs', Geary Institute - PublicPolicy.ie.
O’Regan, V., O’Regan, P., Killian, S. and Lynch, R., 2025. Media Discourse Around Taxation In Ireland And The UK In The Wake Of Financial Crisis. Journal of Tax Administration, 10(1), pp.116-150.
O'Regan, P., 2025. Financial information analysis: the role of accounting information in modern society. Taylor & Francis.
Lynch, R., 2025. “On the same wavelength”: reconciling competing logics in tax client relationships. Accounting, Auditing & Accountability Journal, 38(9), pp.55-79.
Conferences
Doyle, E., Curtin, M. and E. King, 2026, CATALYST: Climate Awareness Through Active Learning for Young People and Students, presented at the Irish Academy of Management Conference, University of Limerick, Ireland, 25th & 26th August 2026.
Doyle, E., Curtin, M, and E. King, 2026, Climate Awareness Through Active Learning for Young People and Students (CATALYST), presented at the 48th Annual Congress of the European Accounting Association Conference, Faculty of Finance and Accounting, Prague University of Economics and Business, Czech Republic, 27th – 29th May 2026.
Lynch, R. and McCullagh, O., (2026) ‘Can Auditors Legitimise Sustainability? Insights from the Irish Auditing Profession on the CSRD’, World Finance Conference, University of Limerick, July 2026
Lynch, R., McCullagh, O., King, E. (2026) ‘Impact of Virtual Reality as a Pedagogical Tool for Teaching Professional Scepticism’ Principles of Responsibility Management Education (PRME) Chapter UK and Ireland Conference, Bath University, June 2026
McCullagh, O. (2026) ‘Shifting sands for insurance rationalities and moral logic’, 12th International Conference on CSR, Sustainability, Ethics & Governance, University of Limerick, June 2026
McCullagh, O. (2026) ‘Shifting sands for insurance rationalities and moral logic’, 36th International Congress on Social and Environmental Accounting Research, Tampere University, Finland, June 2026
Lynch, R. and Curtin, M. (2026) ‘Shaping Responsible Professional Judgement: The Influence of Education on Tax Practitioners’, Irish Academy of Management, University of Limerick, August 2026.
E King (2026) ‘From data to experience: Using immersive technologies to teach and communicate climate change risk in business education’, 13th Responsible Management Education Research (RMER), Leuphana University, Luneburg, Germany, September 2026
Lynch, R. (2026) ‘Cultivating hope: The role of compassion in Accounting & Accountability’. CSEAR International, Tampere Finland, June 2026.
Lynch, R and McCullagh, O. (2026) ‘Sustainability Reporting: a risk-based perspective on the disruption to the auditing profession as a result of Sustainability Assurance requirements under the CSRD’. Alternative Accounts Europe, Manchester, January 2026
Lynch, R , McCullagh, O. , King. E (2026) ‘Impact of Virtual Reality as a Pedagogical Aid in teaching Professional Skepticism', 12th International Conference on CSR, Sustainability, Ethics & Governance, University of Limerick, June 2026
Lynch, R , McCullagh, O. , King. E (2026) ‘Impact of Virtual Reality as a Pedagogical Aid in teaching Professional Skepticism', invited presentation at Research Seminar, Department of Accounting & Finance, Open University, UK 13th July 2026
Research Funding Applications or Success
Lynch, R. & Miah, M.S. (September 2026) - UL@Work – Industry in the Classroom - €1875 - to support - ‘VR in the classroom – Professional Skepticism – Industry partner Chartered Accountants Ireland
Lynch, R (June 2026) - KBS Seed Funding - €3000, to support ‘Experiential Learning in Action: Student Exposure to NbS in Practice’
Conference and Journal Roles
Mary Curtin – Irish Academy of Management Co-Chair 2026
Orla McCullagh and Ruth Lynch, 5th CSEAR Ireland Conference Co-Chairs
Orla McCullagh, Ruth Lynch and Philip O’Regan, 12th International Conference on CSR, Sustainability, Ethics, and Governance - Committee and session chairs
Orla McCullagh and Ruth Lynch, World Finance Conference - Committee and session chairs
Other Research Activity
Lynch, R., McCullagh, O, Curtin, M., Doyle, E., King, E., Garvey, J. & Jordan, E. (April 2026) - Show case ' Understanding Sustainability through Innovative Accounting Research' at UL Research Week – 27th April 206.
Doyle, E., Curtin, M. and King, E. were awarded the 2026 UN PRME Award for Pedagogy at the UN PRME Global Forum in Cairo, Egypt in June 2026 for their CATALYST project involving 1st year BBS students in climate change education.
Jordan, E. conducted a research visit to Naturalis Biodiversity Research Centre in Leiden, Netherlands, providing an opportunity for interdisciplinary collaboration and knowledge sharing with ecology and policy researchers at the Centre (July 2026).
