DCUBS

Biographical Details:

Bernard Pierce is Professor of Accounting at Dublin City University Business School. He is a member of the Institute of Chartered Accountants in Ireland and the Association of Chartered Certified Accountants (ACCA). He previously held positions as general practice manager at KPMG, Chartered Accountants, Dublin, as Head of Department of Accounting and Finance at the University of Zambia, Central Africa, and as Irish Life Senior Lecturer in Accounting at Dublin City University. He graduated from University College Dublin with a First Class Honours B.Comm degree and completed PhD studies at Lancaster University, England. He is a former chairman, secretary and council member of the Irish Accounting and Finance Association and is a member of the editorial board of The Irish Accounting Review.

Research Interests:

Management control, management accounting practices, changing roles of management accountants, performance management, money laundering and control, system effectiveness.

Selected Peer Reviewed Journals

• Pierce.B, Sweeney.B. 2011. Audit team defence mechanisms: auditee influence. Accounting And Business Research, 41, No. 4, pp333-356.
• Pierce B., Sweeney B. 2010. The relationship between demographic variables and ethical decision-making of trainee accountants. International Journal Of Auditing, 14, 1, pp79-99.
• Pierce B., Sweeney B., Arnold D. 2010. The impact of perceived ethical culture of the firm and demographic variables on auditors' ethical evaluation and intention to act decisions. Journal Of Business Ethics, 93, 4, pp531-551.
• Pierce B., Sweeney B. 2007. Good hours, bad hours and auditors¿ defence mechanisms in audit firms. The Icfai Journal Of Audit Practice, IV, 2, pp59-98.
• Pierce, B., Byrne, S. 2007. Towards a more comprehensive understanding of the roles of Management Accountants. The European Accounting Review, 16, 3, pp469-498.
• Pierce, B., Hughes, P. 2007. The accountant¿s contribution to new product development. The Irish Accounting Review, 13, 1, pp47-68.
• Peirce, B., Sweeney, B. 2006. Perceived adverse consequences of quality threatening behaviours in audit firms. International Journal Of Auditing, 10, 1, pp19-40.
• Pierce, B., Brown, R. 2006. Perceived success of costing systems: Activity-based and traditional systems compared. Journal Of Applied Accounting Research, 8, 1, pp108-161.
• Pierce, B., Sweeney, B. 2006. Good hours, bad hours and auditors¿ defence mechanisms in audit firms. Accounting, Auditing & Accountability Journal, 19, 6, pp858-892.
• Pierce, B., Sweeney, B. 2005. Management control in audit firms ¿ Partners¿ perspectives. Management Accounting Research, 16, , pp340-370.
• Pierce, B., Sweeney, B. 2005. Management control in audit firms: A qualitative examination. The Icfai Journal Of Audit Practice, 2, 4, pp61-95.
• Pierce, B., Brown, R. 2004. An empirical study of activity-based systems in Ireland. The Irish Accounting Review, 11, 1, pp33-56.
• Pierce, B., Sweeney, B. 2004. Management control in audit firms: A qualitative examination. Accounting, Auditing & Accountability Journal, 17, 5, pp779-812.
• Pierce, B., Sweeney, B. 2004. Cost-quality conflict in audit firms: An empirical investigation, The European Accounting Review, vol. 13 (3), 2004, pp.415 - 441 (with B.Sweeney). The European Accounting Review, 13, 3, pp415-441.
• Pierce, B,. Sweeney, B. 2003. Auditor responses to cost controls. The Irish Accounting Review, 10, 1, pp45-68.
• Pierce, B., O'Dea, T. 2003. Management accounting information and the needs of managers: Perceptions of accountants and managers compared. The British Accounting Review, 35, 3, pp257-290.
• Pierce, B., Richardson, AW., Barker, P., O'Dea, T. 2003. A comparison of Canadian and Irish views on a set of traditional and advanced management accounting techniques. The Irish Accounting Review, 10, 2, pp53-74.
• Pierce, B. 2002. Management accounting without accountants. , pp46-.
• Pierce, B., Doyle, E. 2000. Ethical issues in accounting: An empirical study of Irish Chartered Accountants. The Irish Accounting Review, 7, 2, pp39-60.
• Pierce, B., O'Dea, WA. 1998. An empirical study of management accounting practices in Ireland. The Irish Accounting Review, 5, 2, pp35-65.
• Pierce, B., Kilcommins, M. 1997. The impact of undergraduate auditing modules on the audit expectations gap. The Irish Accounting Review, 4, 2, pp89-119.
• Pierce, B., Otley, DT. 1996. Auditor time budget pressure: Consequences and antecedents. 9, 1, pp31-59.
• Pierce, B., Otley, DT. 1996. The operation of control systems in large audit firms. Auditing : A Journal Of Practice And Theory, 15, 2, pp65-84.
• Pierce, B., Otley, DT. 1995. The control problem in public accounting firms: An empirical study of the impact of leadership style. Accounting Organisations And Society, 20, 5, pp405-420.

Selected Non-peer Reviewed Journals

• Pierce B.Byrne S. 2010. Accountants: Playing the Part in Business Partnership. Accountancy Plus, pp21-22.
• Pierce, B. 2007. Today¿s Management Accountant: Honest bean counter and savvy business advisor?. Accountancy Ireland, pp16-21.
• Pierce, B. 2006. Costing systems: The factors associated with success. Accountancy Ireland, pp46-49.
• Pierce, B. 2004. Activity based costing. The Irish experience: True innovation or passing fad?. Accountancy Ireland, pp28-31.
• Pierce, B., Sweeney, B. 2004. Perceived adverse consequences of quality threatening behaviour in audit firms. Working Paper, NUI Galway,
• Pierce, B,. O'Dea, T. 2003. Managers, accountants and yet another expectations gap. Accountancy Ireland, pp8-10.
• Pierce, B. 2003. The ins and outs of ABC. Journal of Accountancy, pp22-26.
• Pierce, B. 2002. Target cost management. Accountancy Ireland, pp30-32.
• Pierce, B. 2002. Is there anything new in ABM?. Journal of Accountancy, pp18-21.
• Pierce, B. 2001. Scorekeeping: Milestone turned Millstone?. Journal of Accountancy, pp23-27.
• Pierce, B. 2001. Management Accounting without Accountants? Accountancy Ireland, June 2001, pp.10-12. Accountancy Ireland, pp10-12.
• Pierce, B. 2001. Score Bores. Financial Management, pp41-.
• Pierce, B. 2000. Innovative Techniques in Management Accounting ¿ Unfulfilled Promise?. Journal of Accountancy, pp7-14.
• Pierce, B. 2000. Low take-up of management accounting innovations. The Sunday Business Post,
• Pierce, B. 2000. Budgets under attack: Where stands the accountant?. Journal of Accountancy, pp7-11.
• Pierce, B. 2000. Budgeting systems under the microscope. The Sunday Business Post,
• Pierce, B. 1999. Many companies slow to replace irrelevant accounting methods. The Examiner,
• Pierce, B. 1999. Called to account. The Irish Independent,
• Pierce, B. 1999. Broadening the Horizons of Management Accounting. Journal of Accountancy, pp10-14.
• Pierce, B., O'Dea, WA. 1998. Management Accounting Practices in Ireland - The Preparers¿ Perspective. DCU Business School Working Paper series, 34,
• Pierce, B. 1998. An Investigation of Management Accounting Practices in Ireland: Sticking with the Tried and Trusted. Journal of Accountancy, pp16-19.
• Pierce, B., Kilcommins, M. 1997. The Impact of Undergraduate Auditing Modules on the Audit Expectations Gap. DCU Business School Working Paper series, 13,
• Pierce, B., with Clarke, PJ. eds. 1997. The Irish Accounting Directory. published by The Irish Accounting and Finance Association, Dublin,
• Pierce, B. 1996. Auditor Time Budget Pressure. The Auditor¿s Report, pp13-.

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• Pierce, B. and Feeney, O., A typology of managing accountant roles: some empirical evidence, Annual Conference of the Irish Accounting and Finance Association, 10-MAY-07 - 11-MAY-07, Tralee
• Pierce, B. and Sweeney, B., The impact of demographic variables on ethical decision making of Irish trainee accountants, Annual Conference of the Irish Accounting and Finance Association, 10-MAY-07 - 11-MAY-07, Tralee
• Pierce, B., Sweeney, B. and Arnold, D., Factors impacting on the ethical decision making process of audit seniors, BAA National Auditing Conference, 23-MAR-07 - 24-MAR-07, Dublin
• Pierce, B. and Sweeney, B., Audit clients¿ perceptions of audit quality threatening behaviour, EIASM Workshop on Audit Quality, 24-NOV-06 - 25-NOV-06, Milan
• Pierce, B. and Hughes, P., The accountant¿s contribution to new product development, Annual Conference of the Irish Accounting and Finance Association, 14-APR-05 - 15-APR-05, Limerick
• Pierce, B. and Sweeney O., Management perspectives on the role of the management accountant as an information provider , Annual Conference of the Irish Accounting and Finance Association, 14-APR-05 - 15-APR-05, Limerick
• Pierce, B. and Byrne, S., The antecedents, characteristics and management control consequences of management accounting roles in medium to large manufacturing organisations in Ireland, Annual Conference of the Irish Accounting and Finance Association, 14-APR-05 - 15-APR-05, Limerick
• Pierce, B. and Sweeney, B., Good Hours and Bad Hours: A multi-perspective Examination of the (Dys)functionality of Auditor Underreporting of Time, Annual Conference of The Irish Accounting and Finance Association, 19-APR-04 - 20-APR-04, Belfast
• Pierce, B. and Sweeney, B., Under-reporting of Time in Large Audit Firms: Contrasting Perspectives of Partners and Seniors on its Dysfunctionality, Annual Congress of the European Accounting Association, 01-APR-04 - 03-APR-04, Prague
• Pierce, B. and Sweeney, B., Management Control in Audit Firms: Partners¿ Perspectives, Annual Congress of the European Accounting Association, 01-APR-04 - 03-APR-04, Prague
• Pierce, B. and Sweeney, B., Formal and Informal aspects of Management Control Procedures in Audit Firms, Meeting of the Management Control Association, 28-NOV-03 - , Manchester
• Pierce, B. and Brown, R., An Empirical Study of Activity-based and Alternative Costing Systems in Ireland, Annual Conference of the Irish Accounting and Finance Association, 15-MAY-03 - 16-MAY-03, Dublin
• Pierce B. and Duggan, H., The Perceived Effectiveness of Corporate Governance Mechanisms in the Prevention of Money Laundering, Annual Conference of the Irish Accounting and Finance Association, 15-MAY-03 - 16-MAY-03, Dublin
• Pierce, B. and Sweeney, B., An Empirical Study of Management Control in Big Five Audit Firms, Annual Conference of the Irish Accounting and Finance Association, 15-MAY-03 - 16-MAY-03, Dublin
• Pierce, B. and Sweeney, B., A Qualitative Examination of Management Control Systems in Large Audit Firms, BAA National Auditing Conference, 11-APR-03 - 12-APR-03, Oxford
• Pierce, B. and Sweeney, B., Management Control Systems in the Audit Environment: Some Empirical Findings, University of Melbourne, 21-MAR-03 - , Melbourne
• Pierce, B. and Sweeney, B., Control Systems in the Audit Profession (with Breda Sweeney), Control Systems in the Audit Profession (with Breda Sweeney), 28-FEB-03 - , Sydney
• Pierce, B., The Changing Landscape of Management Accounting, Institute of Certified Public Accountants in Ireland, 13-SEP-02 - , Cork
• Pierce, B., Management Accounting Innovations, Institute of Certified Public Accountants in Ireland, 06-SEP-02 - , Dublin
• Pierce, B. and Sweeney, B,, Auditor Responses to Cost Controls, Annual Conference of the Irish Accounting and Finance Association, 09-MAY-02 - 10-MAY-02, Galway
• Pierce, B. and Sweeney, B., Auditor Responses to Cost Controls (, Annual Conference of the Irish Accounting and Finance Association, 09-MAY-02 - 10-MAY-02, Galway
• Pierce, B. and Sweeney, B., Dysfunctional Consequences of Control Systems in the Auditing Profession 25/27 April 2002., Annual Congress of the European Accounting Association, 25-APR-02 - 27-APR-02, Copenhagen
• Pierce, B. and Sweeney, B., Challenges for the Management Accounting Function, Joint CPA/ICAI/CIMA Conference on `The Management Accountant of the 21st Century¿, 23-NOV-01 - , Dublin
• Pierce, B. with Richardson, B., Barker T. and O¿Dea, T., A Comparison of Canadian and Irish Views on a set of Traditional and Advanced Management Accounting Techniques, Annual Conference of the Irish Accounting and Finance Association, 13-SEP-01 - 14-SEP-01, Waterford
• Pierce, B. and Sweeney, B., Management Control in Audit Firms, 11th BAA National Auditing Conference, 23-MAR-01 - 24-MAR-01, Leicester
• Pierce, B., Management Control or Management Support? ¿ The Accountants¿ Dilemma., Annual Management Accounting Conference of the Institute of Certified Public Accountants in Ireland, 04-NOV-00 - , Kilkenny
• Pierce, B., Management Accounting Information: Managers¿ Assessment, Management Accounting Research Group (MARG) Conference, 11-SEP-00 - 12-SEP-00, Birmingham
• Pierce, B. and O'Dea, W.A., Managers, Accountants and Management Accountants, Annual Conference of the Irish Accounting and Finance Association, Dublin, 11/12 May 2000., 11-MAY-00 - 12-MAY-00, Dublin
• Pierce, B., Management Accounting Information and the Needs of Managers ¿ The Managers¿ Perspective, Annual Congress of the European Accounting Association, 29-MAR-00 - 31-MAR-00, Munich
• Pierce, B., Broadening Horizons of Management Accounting, Institute of International Research Conference,, 14-DEC-99 - , Dublin
• Pierce, B., Adding Value through Accounting Research, Annual Conference of The Institute of Certified Accountants in Ireland, 14-MAY-99 - , Cork
• Pierce, B. and Doyle, E., Ethical Reasoning by Irish Chartered Accountants, Annual Conference of the Irish Accounting and Finance Association, 10-MAY-99 - 11-MAY-99, Cork
• Pierce, B. and O'Dea, W.A., Management Accounting Information and the Needs of Managers ¿ The Preparers¿ Perspective (, Annaul Conference of the Irish Accounting and Finance Association, 08-APR-98 - 09-APR-98, Coleraine
• Pierce, B., Rich Men, Philosophers and the Relevance of Management Accounting Research, Invited Lecture, The Michael Smurfit Graduate School of Business, UCD, 27-NOV-97 - , Dublin
• Pierce, B. and Otley, D.T., Auditors¿ Control Systems and the Cost-Quality Dilemma, Accounting and Finance Seminar, University of Auckland, New Zealand, 12-JUL-96 - , Auckland
• Pierce, B., Management Control in Big Six Audit Firms: A Study of Budget Tightness, The Annual Congress of the European Accounting Association, 02-MAY-96 - 04-MAY-96, Norway
• Pierce, B. and Kilcommins, M., The Audit Expectation Gap: The Role of Auditing Education, Annual Conference of The Irish Accounting and Finance Association, 02-APR-96 - 03-APR-96, Dundalk
• Pierce, B., The Role of the Time Budget in the Auditor¿s Control System, The Irish Accounting and Finance Association Annual Conference, University of Limerick, 15-MAY-95 - 16-MAY-95, Limerick
• Pierce, B. and Otley, D.T., Management Control Systems in an Audit Environment , Management Accounting Research Group (MARG) Conference8/9 September 1994 (with D.T. Otley). , 08-SEP-94 - 09-SEP-94, Birmingham
• Pierce, B. and Otley D.T., The Operation of Control Systems in Large Audit Firms: An Empirical Investigation, The Annual Congress of the European Accounting Association, 05-APR-94 - 08-APR-94, Venice
• Pierce, B. and Otley, DT., The Operation of Control Systems in Large Audit Firms: An Empirical Investigation, The Annual Congress of the European Accounting Association, 05-APR-94 - 08-APR-94, Venice
• Pierce, B., Accounting Controls and Dysfunctional Behaviour : Some Irish Evidence, Annual Conference of The Irish Accounting and Finance Association, 28-MAR-94 - 29-MAR-94, Queens University Belfast