Prof. Philip O'Regan

Research Interests

My current research output can be classified under three headings:

1. Accounting and the accounting profession in modern society: My principal research interest focuses on the role of accounting information and the accounting profession in modern society. I view accounting as an essentially social activity, the potency of which can only be properly understood in its various societal contexts. I approach it from a multi-disciplinary perspective and, usually, as part of an interdisciplinary team. My publications include two publications in the premier elite journal in this area (Accounting Organizations and Society) as well as several articles dealing with the historical, professional and regulatory contexts within which accounting and accountants operate. The topics range from ‘accounting and genocide' to the implications of new governance requirements for the profession. As part of a large international team, I have recently focused on the interaction between accounting and HR systems in Professional Service Firms.

2. Intellectual Capital: I lead a small research group within UL that looks at operational, philosophical and accounting issues relating to intellectual capital and the emergence of a knowledge economy. To date, I have graduated four PhD students in this area. In a recent global survey, our group was ranked in the top 20 of over 100 university-based groups publishing in this area in terms of output and citations;

3. Other: this gathers a rather disparate and largely unconnected set of outputs in the areas of political history and religious studies