There is a trend in Irish universities to utilise the benefits of the e-learning as a mechanism to improve learning performance of campus-based students. Whilst traditional methods, such as face-to-face lectures, tutorials, and mentoring, remain dominant in the educational sector, universities are investing heavily in learning technologies, to facilitate improvements with respect to the quality of learning. The technology to support reuse and sharing of educational resources, or learning objects, is becoming more stable, with interoperability standards maturing. However, debate has raged about what constitutes effective use of learning technology. This research expands upon a study carried out in 2003 examining students' perceptions of e-learning in a large undergraduate accounting class environment. As a result, improvements were made to the instructional design of the course, to enable students to engage interactively with content. The subsequent study, reported in this paper, adopted a broad range of techniques to understand students' learning experience in depth. The findings of this research provide an insight into how these students really work and learn using technologies, if at all. It is hoped that our findings will improve the experience for both students and lecturers who engage in teaching and learning through this medium.

This study seeks to contribute to the extant business strategy and the environment literature by investigating the effect of CEO pay and executive compensation (EC) on sustainable business practice (SBPs). It also distinctively ascertains whether the payfor-sustainability sensitivity (PSS) is reinforced in firms with sustainability-based compensation (SBC) policy. Using a sample of 262 UK listed firms from 2009 to 2018, our findings are threefold. First, the findings reveal that both CEO pay and EC variables have positive effect on all SBP measures, except CO 2 reduction performance where the link is negative. Second, the study shows that the PSS is reinforced for firms that implement SBC policy. Finally, we detect that both the PSS and the moderation effect of SBC on the PSS are higher in the symbolic construct of SBPs than the actual measures. The results support insights drawn from neo-institutional theory. The findings have key implications for regulators and policy makers.

Purpose – This study aims to examine both male and female accountants’ perceptions of female career progression in the Accounting Profession in Ireland. This study is set in the context of a steady rise in the total proportion of female members across the seven accountancy bodies worldwide and the recent acknowledged failure of larger accountancy firms to promote women to senior levels in equal measure compared to male colleagues. Design/methodology/approach – A quantitative study (with a qualitative component) was undertaken to gather the opinions and perceptions of Irish accounting professionals on their career progression, gender-related barriers and obstacles, the “glass ceiling”, networking and flexible work arrangements. The sample of respondents reflected the diversity of accounting disciplines and gender divide in the wider population. Findings – Evidence of a divergence between the perception and the reality of the lived experience of female accountants, across the gender divide, was found. While respondents believe they have not experienced gender-related barriers in their career progression, it is clear that both genders believe that women succeed in this profession by adapting to masculine occupational values and norms. Originality/value – These findings contribute to the extant literature on career progression of women and augment the female management and career development literature. The inclusion of the perception and comparison of male colleagues is of particular interest.

Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in Egyptian firms. This research is conducted in a bidirectional fashion using simultaneous equations and considers two theoretical perspectives. Design/methodology/approach The study employs CSR annual scores from the Egyptian environmental, social and governance index (S&P/ESG index) for the 100 highest scoring firms from 2007 to 2015. It utilizes three earnings quality measures, in addition to considering reverse causality and endogeneity. Findings The results indicate that CSR has a positive association with earnings quality only in the top CSR scoring firms (top 30 ranked firms according to the index). Engaging in CSR in such firms enhances the quality of their earnings. This suggests that firms with relatively lower CSR scores (bottom 70 ranked firms according to the index) may use CSR to “greenwash” weaker earnings. Research limitations/implications The findings suggest that researchers, analysts and policy makers should consider earnings quality when estimating the real value of a firm’s CSR score. In particular, the Egyptian S&P/ESG index committee could further develop the index by incorporating earnings quality measures. Originality/value The study contributes to the literature by exploring in-depth the causal relationship between CSR practices and accrual earnings management in an emerging market. The results provide a nuanced story of CSR practices, with accruals earnings management (earnings quality) acting as a mediator of CSR’s inherent value.

Purpose -The purpose of this research paper is to examine the implications of new banking regulations (Basel II) for the Irish SME sector. Training gaps are identified and recommendations to advance social capital networks are provided. Design/methodology/approach -The Irish SME dependence on external (bank) finance and their susceptibility to legislative changes in that sector is explored through a survey of Irish SMEs. Additionally, banks' preparedness is investigated through semi-structured interviews of five major banks, all serving the Irish SME sector. Findings -The results show a high degree of Irish SME dependence on banks as a source of funding. Furthermore, there is evidence of increases in bank rates/charges over the past two years with limited switching between banks to avail of better rates. Moreover, the findings indicate that, while banks operating in the SME sector are on target for Basel II adoption, Irish SMEs remain unaware and unprepared for the possible implications of this change. The future competitive consequences for Irish banks that are slow to achieve sophisticated compliance with the new regulations are also discussed, in relation to their secondary effect on the SME sector. Originality/value -The key contribution of this paper is that it highlights the need for Irish SMEs to proactively manage their potential funding sources. As part of the development of the necessary management skills, various training recommendations are made for Irish SMEs facing a more sophisticated global financial regulatory environment.

We investigate the interrelationships among carbon performance, CEO Pay, executive compensation, financial performance and market value. Using data relating to non-financial firms from UK FTSE 350 from 2009 to 2018, our findings are fourfold.First, our results suggest that actual carbon performance is negatively associated with financial performance and market value of firms. Second, we document that selfreported carbon performance has no effect on financial performance. By contrast, we observe that self-reported carbon reduction initiatives performance has positive impact on market value. Third, our results suggest that CEO Pay, and executive compensation have positive moderating effect on the association between self-reported carbon performance and financial performance. In addition, we show that selfreported carbon performance-market value nexus is positively moderated by CEO Pay and executive compensation. Fourth, we observe that CEO Pay, and executive compensation have no moderating impact on actual carbon performance-market value nexus. Our findings demonstrate that while firms appear to employ compensation incentives to symbolically enhance their self-reported carbon performance, this does not result in actual carbon emission reduction. Our findings have key implications for policymakers.

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