Footprints in the Sand: Exploring the Evolution of Management Accounting Practices in Ireland

Peter Clarke
2004 Accounting Finance & Governance Review  
Apart from the seminal work by Robinson (1964) on the [omuition and development of the Irish Chartered Accountancy profession, very little has been published in the area of Irish accounting history. Tnis paper is offered as a contribution to the literature in this field, and focuses on those factors responsible for influencing the development of management accounting practices in Ireland. Three related elements of numngemeni accounting history are explored, namely: evidence of management
more » ... ing practice untliin companies; accounting education and thought; and, finally, tile accountancy profession and its role in the development of numagemeni accounting in Ireland. The paper provides preliminary evidence that front political independence in 1922 until the late 1950s, management accounting practices developed minimally in Ireland. Tlterenfier, largely due to the political and related economic tmnsformation of the country, the discipline of management accounting increased in importance and influence. Not surprisingly, one of the conclusions of this paper is that much research remains to be done in this vast field.
doi:10.52399/001c.35283 fatcat:fxhx6eqbl5bptap6g276lrjz3e