[1] France: Dr. Nathalie Halgand, Faculty of Medicine, University of Nantes. Two working papers were presented in September 2008:

a) New Public Management in the Health Sectors of Ireland and France: A comparative analysis of health sector reform, was presented at the 5th International Conference on Accounting, Auditing & Management in Public Sector Reforms, 3-5 September 2008, and

b) Innovative Accounting and Control Practices in French and Irish Public Hospitals: The role of Government, was presented at teh 27th International Congress of CIRIEC, Innovation and Management: The responses of public, social and co-operative economy enterprises to major challenges, 22-24 September 2008.

 [2] Canada: Dr Ron Eden, School of Management, University of Ottowa. Case Studies of ABC Adoption in Hospitals: A Comparison across Canada and Ireland, Working paper 06-22. Presented at the Administrative Sciences Association of Canada, Dalhousie University, Halifax, 24-27 May 2008. 

University of Edinburgh
Universita Ca' Foscari di Venezia
Linkoping University
Univeristy of Nantes
Technische Universitat Munchen

Director of the MBA Health Service Management Programme 2005 - 2009.

University Limerick, 2002/2003 - 2005/2006
BBS- Taxation theory and practice
BA Law and Accounting - Corporate taxation
BA Law and Accounting - Capital Taxation
Corporate MBA - Taxation Elective

External examining of Masters theses in taxation.

Dublin Institute of Technology, Certificate in Business Studies, Year 2, 2001 to 2004.

Waterford Institute of Technology/ Institute of Chartered Accountants in Ireland, Master in Accounting - Advanced Taxation, 2002/2003 to date.

[1] France: Dr. Nathalie Halgand, Faculty of Medicine, University of Nantes. There is an collaborative research and teaching Agreement operating which sets out a research agenda. There are five planned areas within this collaborative research agenda:

1. Recent reforms of the health services, their rationales and implications
How the doctrine of New Public Management has been adopted in the healthcare services, at the governmental and at the organisational level for both private and public institutions. How it impacts on the management practices at government and organisational sites. The objective is to highlight the common forces which are leading the reform processes and rationales beyond national specificities.

2. Governance structures within the health service and the consequences of recent restructuring programmes.
This includes two dimensions: 1- changes in the governance of the healthcare service with the consequences in terms of regulation; 2- changes in the governance and management structures within hospitals in the form of clinical directorates, the exploration of their implications on organisational behaviour and the relationships between professions.

3. Costing of health care services and the use of modern costing techniques
An analysis of the relevance costing problems that have emerged in controlling healthcare organisations and how modern costing techniques can be used to solve them. The studies will focus on the variety of costing techniques which may be applied to the health services and the implications of using the accounting numbers constructed through them for management purposes.

4. Diagnosis related groups and case mix analysis: a critique of the models adopted and the consequences to date
A study of the rationales underlying the adoption of the DRG based classifications as a basis to regulate the healthcare services. A critical review of the patient classification systems adopted will be performed highlighting the limitations of such models and leading to recommendations to overcome them.

5. The ‘Partnership' model of health care: The consequences and implications of public and private co-operation.
A critical analysis of the public/private arrangements in healthcare services, highlighting the rationales for their adoption and an exploration of their implications from both the short and the long term perspectives. A comparison with the "Private Financial Initiative" adopted in the United Kingdom, will be conducted, in order to identify the globalization process for such co-operations.

6. Performance measurement and management in health care
A study of the role of financial and non-financial measures of performance in health care organizations. A number of not-for-profit organizations report success with the Balanced Scorecard approach to performance measurement and management. This is consistent with an emerging trend toward the use of monetary incentives in not-for-profit organisations. These issues of performance measurement and management highlighted in the literature will be explored in healthcare organisations.

This body of work will be performed from a comparative perspective between France and Ireland and will then be broadened to reflect on theoretical frameworks related to globalization. The comparative studies will employ field research methodologies.

Head of Teaching and Learning, UCD Business Schools, 01/01/2007 to 01/02/2008.

Taxation
Financial Control (MBA Health Care Management)
Financial accounting/reporting

Research Methodology - Field study research in accounting

Joint supervisor of a PhD study entitled ‘Performance Measurement in the Health Sector', funded by the European Union (Technological Sector Research Programme - Strand III.) Waterford Institute of Technology.

 Supervisor of PhD study entitled 'Quality Inititaives in the Health Service in Ireland', UCD.

Supervisor of PhD study in the area of health literacy, UCD.

Supervisor of a PhD study in public policy (health care), UCD.

Supervisor of a Masters in Commerce entitled ‘Accrual Accounting the Public Service.

Ongoing supervision of UCD Masters students who have completed and who are working on dissertations in the areas of clinical costing, performance measurement in health care, clinicians in management and governance of health care organisations.