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Peter Clarke

Pensioners-Salaries

Quinn School of Business
Belfield
Dublin 4

Tel: +353 1 7164711
Email: peter.clarke@ucd.ie

Biography

Peter Clarke has a B. Comm. degree from University College, Dublin and a M.A. (Economics) from the University of Manchester. In 1984, his PhD on non-compliance with taxation systems, was awarded by University College, Dublin where he is now Associate Professor in the School of Business. A Fellow of the Institute of Chartered Accountants in Ireland, Peter has also taught in the Universities of Rhode Island, Lethbridge, Nyenrode together with Business Schools in France, Cyprus and China.

Professional

Honours and Awards

Year: 1993.
Title: Accountancy Ireland award
Year: 2002.
Title: Accountancy Ireland award
Year: 2000.
Title: Excellence in Education Scheme
Year: 1984.
Title: Fullbright Scholar

Associations

Association: Institute of Chartered Accountants in Ireland, Function/Role: Fellow
     

Conference Contributions

Clarke, P.; The Development of Financial Reporting in Ireland . [International Refereed Conference], Annual Research Conference of the Academy of Accounting Historians, Atlanta, USA .
Clarke, P.; Integrating Accounting history into the Curriculum . [International Refereed Conference], Annual Research Conference of the Academy of Accounting Historians , Richmond, USA .
Clarke, P.; The first Irish accounting publication. [International Refereed Conference], 7th World Congress of Accounting Historians, Queen's University, Kingston, Canada .
Clarke, P.; The implementation of ABC in large Irish manufacturing firms . [International Refereed Conference], European Accounting Association, Bergen, Norway .
Clarke, P., Hill, N. & Stevens, K.; An assessment of Activity-Based Costing in Irish manufacturing firms . [International Refereed Conference], Critical Perspectives on Accounting Symposium, New York, USA .
Clarke, P., Hill, N. & Stevens, K.; An international comparison of ethical reasoning abilities: Accounting students from Ireland and the United States. [International Refereed Conference], American Accounting Association, Florida, USA .
Clarke, P. & Gardner, E.; The pressure for change on management accounting practice. [Conference Organising Committee Member], Canadian Academic Accounting Association, Prince Edward Island, Canada .
Clarke, P.; Cost/management accounting techniques and practices in Irish manufacturing firms. [International Refereed Conference], European Accounting Association, Madrid, Spain .
Clarke, P.; Financial reporting in Ireland: the period of independent isolation . [International Refereed Conference], 8th World Congress of Accounting Historians, Madrid, Spain .
Clarke, P.; The present and future importance of curriculum topics relevant to accountancy practice: a study of Irish perceptions. [International Refereed Conference], British Accounting Association, Salford, UK .
Clarke, P.; A survey on the present and future importance of curriculum topics relevant to accountancy practice; an Irish study. [International Refereed Conference], European Accounting Association, Budapest, Hungary .
Clarke, P.; Towards improving the efficiency of financial ratio analysis using factor analysis. [International Refereed Conference], European Accounting Association, Stuttgart, Germany .
Clarke, P.; University entrance standards, student prior performance and performance at first year level accounting examinations. [International Refereed Conference], European Accounting Association, Nice, France .
Clarke, P. & Matony, J.; An international comparison of taxpayers attitudes to tax evasion . [International Refereed Conference], Annual Conference of the American Accounting Association, Washington, USA .
Clarke, P.; Management Accounting Practices in Irish Manufacturing Businesses: A Pilot Study . [National Refereed Conference Paper], The Irish Accounting and Finance Association Annual Conference (1992),, * .
Clarke, P.; Exploring Irish Accounting History . [International Refereed Conference], The Academy of Accounting Historians Research Conference, University of Illinois, Urbana, USA .
Clarke, P.; Increasing the relevance of management accounting (with Eldon Gardner, University of Lethbridge, Canada), . [International Refereed Conference], Annual Conference of the CGA Accounting Research Centre, University of Ottawa, Canada .
Clarke, P.; Current developments in management accounting , . [International Refereed Conference], Annual conference of the Union of Accountants in the Czech Republic, Pilsen, Czech Republic .
Clarke, P.; Curriculum Developments in Accounting: Preparing for the next century . [International Refereed Conference], International Conference on Accounting Education, University of Lethbridge, Canada .
Clarke, P.; The Development of Management Accounting practices in Ireland. . [International Refereed Conference], Third Accounting History International Conference, Sienna .
Clarke, P. & Gardner, E.; Back to the future: How to develop historical. [International Refereed Conference], Annual Conference of the North American Case Research Association, Banff, Alberta .
Clarke, P. & Colbert, P.; Some personalities in the early of University Accounting Education in Ireland: an exploration of an untold story. [International Refereed Conference], World Congress of the Academy of Accounting Historians, Melbourne .
             

Other Activities

Editorial boards
Past and present membership of editorial boards include:
The Irish Accounting Review
The European Accounting Review
Accounting Education (UK)
Management Accounting Research (Joint guest editor for special issue, September, 2004)

Received several research grants from the Institute of Chartered Accountants in Ireland, through their Accountancy Educational Trust, The Association of Chartered Certified Accountants, the Chartered Institute of Management Accountants, the European Union, and the Graduate School of Business in University College, Dublin.

Publications

Books

Clarke, P.; (1988) Cases in Managerial Accounting. : Gill and Macmillan. [Details]
Clarke, P.; (2002) Accounting Information for Managers (2e) . : Oak Tree Press. [Details]
CLarke, P. & McDermott, E.; (2000) Financial Accounting: An Introduction. : Gill and Macmillan. [Details]
Clarke, P.; (1994) Accounting Information for Managers, . : Oak Tree Press. [Details]
CLarke, P.; (1993) Interpretation of Financial Statements . : Chartered Association of Certified Accountants. [Details]

Book Chapters

Clarke, P.; (1996) 'The first Irish accounting publication: Ammonet, 1696 ' In: * (eds). Disorder and Harmony: 20th century perspectives on accounting history. [Details]
Clarke, P; (1995) 'The Need for Relevance in Management Accounting ' In: International Federation of Accountants, (eds). Articles of Merit. [Details]
Clarke, P.; (1994) 'Braincell Ltd. - case study in management accounting' In: Dugdale, D (eds). Management Accounting Applications. [Details]
Clarke, P. & Matoney, J.; (1994) 'Lana Manufacturing Ltd. ' In: Belkaoui, A (eds). International and Multinational Accounting. [Details]
Clarke, P; (1990) 'Curry Limited' In: * (eds). Cases in Managerial Accounting. [Details]
Clarke, P.; (1990) 'Merrion Products ' In: * (eds). Cases in Financial Accounting. [Details]
Clarke, P. & Matoney, J.; (1987) 'Lana Manufacturing - An International Accounting Case' In: * (eds). Cases in International Accounting. [Details]
Clarke, P.; (0) 'Keeping Score' In: Karunakar, B (eds). Balanced Scorecard: Concepts and Experiences . [Details]
Yang, D. and Clarke, P.; (2005) 'The current Intellectual property System in China: What does it mean for Multinationals?' In: Goroud, A., Mohr, A. and Yang, D (eds). Multinationals in Asia. London: Routledge. [Details]
Clarke, P. & Yang, D.; (2003) 'Improving the Accountability and Performance Reporting in the Non-profit Sector' In: * (eds). Management in the non-profit sector. [Details]
Clarke, P.; (2000) 'The Royal Hotel ' In: Groot, T. & Lukka, K (eds). Case Studies in Management Accounting. [Details]
 

Peer Reviewed Journals

Clarke, P.; (2001) 'Financial Reporting in Ireland: the Period of Independent Isolation '. Irish Accounting Review, 8 (2):27-48. [Details]
Clarke, P. & Mullins, T.; (2001) 'Activity Based Costing in the non-manufacturing sector in Ireland: An investigation '. Irish Journal of Management, :1-18. [Details]
Clarke, P. & Ryan, P.; (2001) 'Counting the Costs'. Technology Ireland, July/August . [Details]
Clarke, P.; (2001) 'Traditional budgeting: help or hindrance? '. Accountancy Ireland, :12-15. [Details]
Clarke, P.; (2001) 'The implications of the Euro for Irish Businesses'. Technology Ireland, . [Details]
Clarke, P.; (2000) 'Shareholder value'. Accountancy Ireland, :10-11. [Details]
Brislane, C. & Clarke, P.; (2000) 'Just In Time?'. Technology Ireland, :24-25. [Details]
Clarke, P.; (2000) 'Keeping score'. Accountancy Ireland, :16-17. [Details]
Clarke, P. & Tyler, F.; (2000) 'Implementing a Balanced Scorecard: An Irish Example '. Irish Business & Administrative Research, 2 :137-155. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1999) 'Activity-Based Costing in Ireland: Barriers to and Opportunities for Change '. Critical Perspectives on Accounting, April :434-468. [Details]
Clarke, P. & Toal, A.; (1998) 'Issues in Performance Measurement'. Management, June :19-26. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1998) 'Factors that affect Ethical Reasoning Abilities of U.S. and Irish small-firm accounting practitioners '. Research on Accounting Ethics, 4 :145-165. [Details]
Clarke, P.; (1997) 'Management Accounting practices and techniques in Irish Manufacturing Firms '. Management, :41-52. [Details]
Clarke, P.; (1997) 'Management Accounting Practices in Large Irish Manufacturing Firms '. Irish Business & Administrative Research, 18 :136-152. [Details]
Clarke, P.; (1997) 'The Balanced Scorecard '. Accountancy Ireland, :25-26. [Details]
Clarke, P. & Parker, S.; (1997) 'Customer Profitability Analysis'. CPA Journal of Accountancy, :31-32. [Details]
Clarke, P.; (1996) 'Putting the Q in TQM '. Management, :20-21. [Details]
Clarke, P. & Farrell, L.; (1996) 'The cost of quality'. Certified Accountant, :48-49. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1996) 'Irish Accountants and Ethics'. Accountancy Ireland, :10-12. [Details]
Clarke, P. & Slevin, J.; (1996) 'Irish companies can achieve benefits by planning for the Euro'. Finance, :13-14. [Details]
Clarke, P.; (1996) 'A Glimpse at Irish Accountin History'. Irish Accounting Review, :23-40. [Details]
Clarke. P., Eynon, G., Hill, N. & Stevens, K.; (1996) 'An International Comparison of Ethical Reasoning Abilities: Accounting Students from Ireland and the United States'. Journal of Accounting Education, 14 (4):477-492. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1996) 'Ethics in the Accountancy Profession in Ireland '. Business Ethics: A European Review, :151-155. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1996) 'Ethical reasoning abilities: Accountancy practitioners in Ireland '. Irish Business & Administrative Research, 17 :94-109. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1996) 'Management accounting practices in Ireland'. Accountancy Ireland, :20-21. [Details]
Clarke, P., Hill, N. & Stevens, K.; (1996) 'Activity based costing in Irish manufacturing companies '. Accountancy Ireland, :16-18. [Details]
Clarke, P.; (1995) 'The old and the new in management accounting? . '. Management Accounting (Uk), :46-51. [Details]
Clarek, P.; (1995) 'Benchmarking '. Accountancy Ireland, :35-36. [Details]
Clarke, P. & Murtagh, B.; (1995) 'The origins of a great profession'. Accountancy Ireland, :6-8. [Details]
Clarke, P. & Gardner, E.; (1995) 'Increasing the Relevance of Management Accounting '. :15-59. [Details]
Clarke, P.; (1995) 'Some determinants of student performance in University Accounting examinations '. Irish Accounting Review, :49-68. [Details]
Clarke, P.; (1995) 'Non-financial measures of performance '. Accountancy Ireland, :22-23. [Details]
Clarke, P.; (1994) 'Activity Based Cost Management'. Accountancy Ireland, :16-17. [Details]
Clarke, P. O'Dea, A.; (1994) 'Management Accounting Systems: Some field evidence from sixteen multi-national companies in Ireland '. Irish Accounting Review, :199-216. [Details]
Clarke, P.; (1994) 'Activity Based Costing/Activity based cost management: a review of the evidence in the UK and Ireland '. Sinergie, 34 :69-91. [Details]
Clarke, P.; (1994) 'The need for relevance in Management Accounting'. CPA Journal of Accountancy, :30-31. [Details]
Clarke, P.; (1993) 'Strategic Management Accounting'. Accountancy Ireland, :20-21. [Details]
Clarke, P.; (1993) 'Baxter Products Ltd '. Journal of Accounting Case Research, :58-61. [Details]
Clarke, P. & O'Dea, A.; (1993) 'The importance of ABC'. Studies in Accounting and Finance, :23-29. [Details]
Clarke, P.; (1993) 'Management Accounting practices in Ireland'. Accountancy Ireland, :6-8. [Details]
Clarke, P. & Tierney, E.; (1992) 'Business Troubles in the Republic of Ireland '. Business Ethics: A European Review, :134-138. [Details]
Clarke, P.; (1992) 'The Challenge Facing Management Accounting'. Accountancy Ireland, :10-12. [Details]
Clarke, P.; (1991) 'Changing Horizons - a survey of future skills for accountants'. Accountancy Ireland, :10-11. [Details]
Clarke, P.; (1990) 'University Entrance Standards, Student Prior Performance and Performance at First Year Level Commerce Examinations'. Journal of Irish Business and Administrative Research, 10 :75-85. [Details]
Clarke, P.; (1990) 'Residential Property Tax '. Accountancy Ireland, :8-12. [Details]
Clarke, P.; (1990) 'An Empirical Analysis of Useful Financial Ratios: An Exploratory Study of Irish Public Quoted Companies Research'. Journal of Irish Business and Administrative Research, 11 :40-52. [Details]
Clarke, P.; (1989) 'Quality Tells'. Accountancy Ireland, :48-50. [Details]
Clarke, P. & Paquette, L.; (1988) 'Financial management with Lotus 1-2-3'. Accountancy (UK), :132-133. [Details]
Clarke, P.; (1987) 'Tax Reform in the United States '. Accountancy Ireland, :39-41. [Details]
Clarke, P.; (1986) 'Bring Uncertainty into the CVP Analysis'. Studies in Accountancy (Uk), :113-115. [Details]
Clarke, P.; (1985) 'Education the key'. Accountancy Ireland, :38-39. [Details]
Clarke, P.; (1984) 'Performance Evaluation of Public Sector Programmes '. Administration, :294-311. [Details]
Clarke, P. & Matoney, J.; (1984) 'Tax Evasion: an Empirical Study of Taxpayers' Behaviour '. Journal of Irish Business and Administrative Research, :73-83. [Details]
Clarke, P.; (1984) 'Optimal Solution? Try the Linear Programming Way'. Studies in Accountancy (Uk), :93-95. [Details]
Clarke, P.; (1984) 'Inflation and Taxation '. Accountancy Ireland, :23-25. [Details]
Clarke, P.; (1983) 'An Introduction to Information Economics '. The Australian Accountant, :222-224. [Details]
Clarke, P.; (1983) 'Evaluating Public Sector Programmes '. Accountancy Ireland, xlix :30-35. [Details]
Clarke, P.; (1983) 'The Impact of Inflation on the Irish Income Tax System '. British Tax Review, 6 :364-369. [Details]
Clarke, P.; (1982) 'Behavioural Aspects of Accounting Control Systems'. British Accounting Review, 14 (1):21-36. [Details]
Clarke, P.; (1982) 'The Nation's finances: Is there a better way?'. Accountancy Ireland, :7-12. [Details]
Calrke, P.; (1982) 'The Inflation Factor in Capital Budgeting'. Accountancy (UK), :117-119. [Details]
Clarke, P.; (1981) 'The Politics of Accounting Standards '. Journal of Irish Business and Administrative Research, :82-92. [Details]
Clarke, P.; (1981) 'Personal Income Tax and Inflation in Ireland - A Review of the Past Decade '. Journal of Irish Business and Administrative Research, :32-37. [Details]
Clarke, P.; (1981) 'The Choice of Discount Rate in Capital Budgeting Decisions '. The Singapore Accountant, 16 :37-40. [Details]
Clarke, P.; (1981) 'Developments in Governmental Financial Reporting'. Accountancy Ireland, :28-31. [Details]
Clarke, P.; (2006) 'The Historical Evolution of Accounting Practice in Ireland'. The Irish Accounting Review (Special Edition), 13 :1-23. [Details]
Clarke, P. and Gardner, E.; (2006) 'The Wicklow Mineral Water Co. Limited'. Journal of Accounting Case Research, 9 (2):110-120. [Details]
Yang, D. and Clarke, P.; (2005) 'Globalisation and Intellectual Property in China'. Technovation, 25 (5):545-555. [Details]
Clarke, P.; (2005) 'The Story of Bernard F. Shields: the First Professor of Accountancy in the UK'. Accounting History, 10 (2):103-123. [Details]
Clarke, P. & Yang, D.; (2004) 'Review of the current intellectual property system in China '. Int. Journal of Tech. Transfer & Commercialisation, 3 (1):12-37. [Details]
Clarke, P. & Gardner, E.; (2004) 'Back to the Future: How to develop historical cases'. Journal of Accounting Case Research, 8 (1):10-15. [Details]
Clarke, P.; (2004) 'Footprints in the Sand: Exploring the Evolution of Management Accounting practices in Ireland'. Irish Accounting Review, 11 (1):1-18. [Details]
Clarke, P., Hession, A.; (2004) 'An Examination of the Leaving Certificate Accounting Syllabus'. Journal of Management, 25 (2):139-154. [Details]
Clarke, P. & Gardner, E.; (2004) 'The development of Financial Reporting in Ireland during the twentieth century: A Teaching Note'. Irish Accounting Review, 11 (2):1-16. [Details]
Clarke, P; (2004) 'The budgeting process: A Ritual in Need of Re-Organisation? '. Accountancy Ireland, 36 (5):26-27. [Details]
Clarke, P. & Healy, K.; (2003) 'Investigating Aspects of Public Private Partnerships in Ireland'. Irish Journal of Management, 24 (2):20-30. [Details]
Clarke, P., Dierks, P. & Juras, P.; (2002) 'The Dublin Shirt Company'. I.M.A. Journal of Applied Mathematics, Autumn . [Details]
Clarke, P. & Tagoe, N.; (2002) 'Strategic Management Accounting do we need it?'. Accountancy Ireland, 34 (6):10-12. [Details]

Other Journals

Clarke, P.; (2006) 'Back from the Brink: preventing SME bankruptcy' CIIM Management Review 2 (1) :9-142. [Details]
Clarke, P.; (2006) 'The Introduction of Exports Sales Relief: A Fifty year Review' Accountancy Ireland 38 (1) :85-86. [Details]
Clarke, P.; (2005) 'SMEs: SMART-managed entities?' CIIM Management Review 1 (2) :16-22. [Details]
Clarke, P.; (2004) 'Keeping Score: in Balanced Scorecard' Concepts and Experiences :24-29. [Details]
Clarke, P.; (1987) 'The Development and Role of Accounting Standards' The Students Newsletter (UK :36-40. [Details]
Clarke, P.; (1992) 'FRS 1 - FRS 8 ' Institute of Bankers in Ireland, Fact File Series, 1992 to 1996 . [Details]
Clarke, P.; (1990) 'Fundamental Accounting Concepts' The Students Newsletter (UK) :4-9. [Details]

Conference Publications

Clarke, P.; The Search for Relevance in Management Accounting The Irish Accounting and Finance Association Annual Conference (1991) *, , pp.164-178 [Details]
Clarke, P.; The Importance of Curriculum Topics Relevant to Accountancy Practice The Irish Accounting and Finance Association Annual Conference (1990) *, , pp.9-24 [Details]
                                                                                         

Research

Research Interests

Within the area of management accounting theory and practice, Peter's research concentrates on four major themes:

  • The development and diffusion of management accounting practices.
  •  The expanding role of performance measures in assisting, motivating and evaluating managerial performance in both the profit and not-for-profit sectors
  • The behavioural impact of different management control systems
  • The implementation of strategic management accounting in organisations He also has a significant interest in all aspects of Accounting History and Accounting Education.

He also has a significant interest in all aspects of Accounting History and Accounting Education.