Professor Breda Sweeney

BComm, MAcc, PhD, FCA

Contact Details

Personal Professor
Accountancy & Finance
Room 364
Cairnes Building
NUI Galway

T: Ext. 3815
E: breda.sweeney@nuigalway.ie
 
researcher

Biography

Breda Sweeney holds a first class honours Bachelor of Commerce degree from NUI Galway, a first class honours Master of Accounting degree from UCD and a PhD degree from DCU. She is a Fellow of Chartered Accountants Ireland, having professionally trained in PricewaterhouseCoopers in Dublin and Sydney.  She previously lectured at UCD for 5 years.


Research
 
Breda’s research is in the field of performance management. Specifically, she has focused on the role of management control systems in enabling innovation and in managing organisational tensions. She has also examined the  responses of individuals to pressures induced by management control systems. Her research studies have investigated these issues in a number of different contexts including audit firms, medical device companies and green energy construction companies. Breda has received funding for these research studies from IRCHSS, NAIRTL, and Chartered Accountants Ireland. Breda (along with Dr. Emer Curtis) has given industry workshops in Galway and Dublin on 'Using Management Controls to enable Innovation' and also led a CIMA CPD workshop on this topic. In 2009 Breda received a best paper award for her paper in Accounting Education: An International Journal

Selected Publications:

Sweeney, B., B. Pierce and D. Arnold (2013) 'The impact of perceived ethical intensity on audit-quality-threatening-behaviours' Journal of Business Ethics, Vol. 43, pp. 112-137 (journal article)

Sweeney, B and B. Pierce (2011) ‘Audit team defence mechanisms: auditee influence’ Accounting and Business Research , Vol 41, No. 4, pp. 333-356. (journal article).

Sweeney, B., D. Arnold and B. Pierce (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, Vol. 93, No. 4, pp. 531-551. (journal article)


Research Interests

Breda’s research interests are in the field of performance management. Currently, she is working on two case studies and a large scale survey on management control and innovation. Specifically, she is interested in how management use control systems to foster innovation and in the tension between radical and incremental innovation. She has previously worked on management control in audit firms and business ethics. She has published widely in these areas in international accounting and business journals.

Peer Reviewed Journals

  Year Publication
(2015) 'Strategy and Control: 25 Years of Empirical Use of Simons’ Levers of Control Framework'
Martn, P, Sweeney, B and Curtis E. (2015) 'Strategy and Control: 25 Years of Empirical Use of Simons’ Levers of Control Framework'. Journal of Accounting and Organizational Change (JOAC), [Details]
(2015) 'Audit Quality Threatening Behaviours: Perceptions of Auditees'
Sweeney, B. and Pierce, B. (2015) 'Audit Quality Threatening Behaviours: Perceptions of Auditees'. Accounting, Finance and Governance Review, [Details]
(2013) 'The impact of perceived ethical intensity on audit-quality-threatening behaviours'
Sweeney, B,Pierce, B,Arnold, DF (2013) 'The impact of perceived ethical intensity on audit-quality-threatening behaviours'. Accounting and Business Research, 43 :112-137 [DOI] [Details]
(2011) 'Commercial and professional audit goals: Inculcation of audit seniors'
Sweeney, B., McGarry, C. (2011) 'Commercial and professional audit goals: Inculcation of audit seniors'. International Journal of Auditing, 15 (3):316-332 [Details]
(2011) 'Audit team defence mechanisms: auditee influence'
Sweeney, B,Pierce, B (2011) 'Audit team defence mechanisms: auditee influence'. Accounting and Business Research, 41 :333-356 [DOI] [Details]
(2010) 'The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions'
Sweeney, B,Arnold, D,Pierce, B (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 :531-551 [DOI] [Details]
(2010) 'The relationship between demographic variables and ethical decision-making of trainee accountants'
Pierce, B. and Sweeney, B. (2010) 'The relationship between demographic variables and ethical decision-making of trainee accountants'. International Journal of Auditing, 14 (1):79-99 [Details]
(2008) 'Moral intensity and ethical decision-making: An empirical examination of undergraduate business students’'
Sweeney, B and Costello, F (2008) 'Moral intensity and ethical decision-making: An empirical examination of undergraduate business students’'. ACCOUNTING EDUCATION: AN INTERNATIONAL JOURNAL, [Details]
(2007) 'Clan type controls in audit firms - audit seniors’ perspective'
McGarry, C and Sweeney, B (2007) 'Clan type controls in audit firms - audit seniors’ perspective'. IRISH ACCOUNTING REVIEW, 15 (2):37-59 [Details]
(2006) 'Perceived adverse consequences of quality threatening behaviour in audit firms'
Pierce, B and Sweeney, B (2006) 'Perceived adverse consequences of quality threatening behaviour in audit firms'. International Journal of Auditing, 10 (1):19-39 [Details]
(2006) 'Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time’'
Sweeney, B and Pierce, B (2006) 'Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time’'. ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 19 (6):858-892 [Details]
(2005) 'Supervisory actions, job satisfaction and turnover intentions of Irish trainee accountants’'
Sweeney, B. and Boyle, B. (2005) 'Supervisory actions, job satisfaction and turnover intentions of Irish trainee accountants’'. IRISH ACCOUNTING REVIEW, 12 (2):47-74 [Details]
(2005) 'Management Control in Audit firms: Partners’ perspectives'
Pierce, B. and Sweeney, B. (2005) 'Management Control in Audit firms: Partners’ perspectives'. MANAGEMENT ACCOUNTING RESEARCH, 16 :340-370 [Details]
(2004) 'Cost-quality conflict in audit firms: An empirical investigation'
Pierce, B. and Sweeney, B. (2004) 'Cost-quality conflict in audit firms: An empirical investigation'. EUROPEAN ACCOUNTING REVIEW, 13 (3):415-441 [Details]
(2004) 'Management Control in Audit firms: A qualitative investigation'
Sweeney, B. and Pierce, B. (2004) 'Management Control in Audit firms: A qualitative investigation'. ACCOUNTING, AUDITING AND ACCOUNTABILITY JOURNAL, 17 (5):779-812 [Details]
(2003) 'Auditor responses to cost controls'
Pierce, B. and Sweeney, B. (2003) 'Auditor responses to cost controls'. IRISH ACCOUNTING REVIEW, 10 (1):45-68 [Details]

Conference Publications

  Year Publication
(2015) Management Accounting in Practice and Research workshop
Sweeney, B, Bisbe, J. and Bedford, D. (2015) Achieving intended organisational ambidexterity: The role of cognitive conflict and performance measures Management Accounting in Practice and Research workshop Trondheim Business School, Norway, [Details]
(2013) Irish Accounting and Finance Association Annual Conference
Martyn, P., Sweeney, B and Curtis, E (2013) The use of management control systems to manage the competing demands of creative innovation & predictable goal achievement: the middle management perspective Irish Accounting and Finance Association Annual Conference Institute of Technology Tallaght, [Details]
(2015) European Network for Research in Organizational and Accounting Change
Curtis, E.,Lillis, A. and Sweeney, B. (2015) Simons' says: Distinguishing practice and theory in the levers of control framework European Network for Research in Organizational and Accounting Change [Details]
(2015) European Network of Research in Organization and Accounting Change
Martn, P., Sweeney, B and Curtis, E. (2015) Creative innovation and predictable goal achievement: Tension and the use of management control systems at middle management level European Network of Research in Organization and Accounting Change [Details]
(2015) Irish Academy of Management
Martyn, P., Sweeney, B. and Curtis E (2015) Creative innovation and predictable goal achievement: Tension and the use of management control systems at middle management level Irish Academy of Management [Details]
(2015) European Network for Research in Organisational and Accounting Change
Lyons, R. and Sweeney, B. (2015) Management Control-Trust relationships in audit firms: Seniors' perspectives European Network for Research in Organisational and Accounting Change [Details]
(2015) European Network for Research in Organizational and Accounting Change
Perez, M., Sweeney, B. and Robbins, G. (2015) Perceptions of management towards an externally mandated control system European Network for Research in Organizational and Accounting Change [Details]
(2003) National Auditing Conference Oxford
Sweeney, B and Pierce, B (2003) A qualitative examination of management control in large audit firms’ National Auditing Conference Oxford , 11-APR-03 - 12-APR-03 [Details]
(2003) Management Control Association Meeting Manchester
Pierce, B and Sweeney, B (2003) Management control in audit firms - Partners’ perspectives Management Control Association Meeting Manchester , 28-NOV-03 - 28-NOV-03 [Details]
(2004) European Accounting Association Prague
Pierce, B and Sweeney, B (2004) Management control in audit firms - Partners’ perspectives European Accounting Association Prague , 01-APR-04 - 03-APR-04 [Details]
(2004) European Accounting Association Prague
Sweeney, B and Pierce, B (2004) Underreporting of time in large audit firms: Contrasting perspectives of partners and seniors on its (dys)functionality’ European Accounting Association Prague , 01-APR-04 - 03-APR-04 [Details]
(2004) Irish Accounting and Finance Association Belfast
Sweeney, B and Pierce, B (2004) Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time’ Irish Accounting and Finance Association Belfast , 19-APR-04 - 20-APR-04 [Details]
(2005) European Accounting Association Goteborg
Pierce, B and Sweeney, B (2005) Perceived adverse consequences of quality threatening behaviour in audit firms European Accounting Association Goteborg , 18-MAY-05 - 20-MAY-05 [Details]
(2005) Irish Accounting and Finance Association Limerick, Ireland
Sweeney, B and Boyle, B (2005) Supervisory actions, job satisfaction and turnover intentions of Irish trainee accountants’ Irish Accounting and Finance Association Limerick, Ireland , 14-APR-05 - 15-APR-05 [Details]
(2006) EIASM conference on Audit Quality Milan
Sweeney, B and Pierce, B (2006) Client perceptions of audit team quality threatening behaviours EIASM conference on Audit Quality Milan , 24-NOV-06 - 25-NOV-06 [Details]
(2006) Irish Accounting and Finance Association Dublin
McGarry, C and Sweeney, B (2006) Clan controls in audit firms - audit seniors’ perspective Irish Accounting and Finance Association Dublin , 11-MAY-06 - 12-MAY-06 [Details]
(2007) European Accounting Association Lisbon
McGarry, C and Sweeney, B (2007) Audit seniors’ perceptions of goals of audit partners’ European Accounting Association Lisbon , 25-APR-07 - 27-APR-07 [Details]
(2007) Irish Accounting and Finance Association Tralee, Ireland
McGarry, C and Sweeney, B (2007) Audit seniors’ perceptions of goals of audit partners’ Irish Accounting and Finance Association Tralee, Ireland , 10-MAY-07 - 11-MAY-07 [Details]
(2007) Irish Accounting and Finance Association Tralee, Ireland
Pierce, B and Sweeney, B (2007) The impact of demographic variables on ethical decision-making of Irish trainee accountants’ Irish Accounting and Finance Association Tralee, Ireland , 10-MAY-07 - 11-MAY-07 [Details]
(2007) National Auditing Conference Dublin
McGarry, C and Sweeney, B (2007) Audit seniors’ perceptions of goals of audit partners National Auditing Conference Dublin , 23-MAR-07 - 24-MAR-07 [Details]
(2007) National Auditing Conference Dublin
Sweeney, B, Pierce, B and Arnold, D (2007) Audit seniors’ ethical decision making and contextual variables National Auditing Conference Dublin , 23-MAR-07 - 24-MAR-07 [Details]
(2008) Accounting Behaviour and Organisations Research Conference Rhode Island
Sweeney, B, Arnold, D and Pierce, B (2008) The impact of organisational commitment and demographic variables on auditors’ ethical decision making Accounting Behaviour and Organisations Research Conference Rhode Island [Details]
(2014) Irish Accounting and Finance Annual Conference
Martyn, P., Sweeney, B. and Curtis E (2014) Middle Management: The Role of Management Control Systems and the Dual Objectives of Efficiency and Creative Innovation Irish Accounting and Finance Annual Conference Queens University Belfast, [Details]
(2014) British Accounting and Finance Association Annual Conference
Martyn, P., Sweeney, B and Curtis E (2014) The role of management control systems in managing exploration and exploitation: the middle management perspective British Accounting and Finance Association Annual Conference [Details]
(2014) Management Accounting Research Group Annual Conference
Martyn, P., Sweeney, B and Curtis E (2014) MCS: role at middle manager level in managing predictable goal achievement and creative innovation Management Accounting Research Group Annual Conference Aston Business School, [Details]
(2011) IAFA 24th annual conference
Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency IAFA 24th annual conference [Details]
(2011) Management Accounting research group conference
Sweeney, B., Curtis, E. and Martyn, P. (2011) Simons says: Challenges in the application of Simons' levers of control framework Management Accounting research group conference [Details]
(2011) EAA annual conference
Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency EAA annual conference [Details]
(2011) Accounting, Organizations and Society workshop Barcelona
Curtis, E. and Sweeney, B. (2011) Creativity, control and efficiency Accounting, Organizations and Society workshop Barcelona [Details]
(2011) Management Accounting Research Group Conference in association with the Management Control Association
Sweeney, B; Curtis, E; Martyn, P. (2011) Simons Says: A critical analysis of the literature on Simons’ Levers of Control Framework Management Accounting Research Group Conference in association with the Management Control Association [Details]
(2012) Irish Accounting and Finance Association Annual Conference
Sweeney, B; Curtis, E; Martyn, P. (2012) Simons Says: A critical analysis of the literature on Simons’ Levers of Control Framework Irish Accounting and Finance Association Annual Conference [Details]
(2012) EIASM manufacturing accounting research conference
Sweeney, B., Curtis, E. and Martyn, P. (2012) Simons says: Challenges in the application of Simons' levers of control EIASM manufacturing accounting research conference [Details]
(2014) EIASM New Directions in Management Accounting
Sweeney, B. and Curtis, E (2014) Numerical representation, pragmatism and action EIASM New Directions in Management Accounting [Details]
(2014) 2014 Management Accounting Section Research and Case Conference
Sweeney, B and Curtis, E. (2014) Simons says: Strategic variables, levers of control and control systems 2014 Management Accounting Section Research and Case Conference [Details]
(2014) EIASM 21st International Product development Management Conference
Curtis, E. and Sweeney, B. (2014) Business models, management control and new product development EIASM 21st International Product development Management Conference [Details]
(2014) Management Control Assocation /MACORG Symposium
Curtis, E. and Sweeney, B. (2014) Roles and implications of budgets in NPD: Importance of the business model Management Control Assocation /MACORG Symposium [Details]
(2012) CELT conference
Sweeney, B , Lohan, G & Curtis, E. (2012) Research Driven Case-Based Teaching: Effective Communication of Real World Evidence CELT conference [Details]

Other Journals

  Year Publication
(2013) 'Creativity and management control'
Breda Sweeney and Emer Curtis (2013) 'Creativity and management control' Accountancy Ireland, :59-61. [Details]
(2013) 'Time constraints and creativity in the medical devices industry'
Emer Curtis and Breda Sweeney (2013) 'Time constraints and creativity in the medical devices industry' Engineers Ireland Journal online, . [Details]
(2007) 'Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time'
Sweeney, B and Pierce, B (2007) 'Good hours and bad hours: A multi-perspective examination of the (dys)functionality of auditor underreporting of time' IFAC Journal of Audit Practice, 4 (2) :59-98. [Details]
(2005) 'Management Control in Audit firms: A qualitative investigation'
Sweeney, B. and Pierce, B. (2005) 'Management Control in Audit firms: A qualitative investigation' IFAC Journal of Audit Practice, 2 (4) :61-95. [Details]

Professional Associations

  Association Function From / To
Insitute of Chartered Accountants in Ireland Fellow Chartered Accountant 01-SEP-95 /

Committees

  Committee Function From / To
Irish Accounting and Finance Association /

Teaching Interests

Introductory Accounting

Management Accounting (undergraduate and postgraduate)
 
Management Control Systems and innovation

Internal Collaborators

  Name Description of Collaboration
Internal Collaborators Dr Emer Curtis on Management Control and Innovation and Simons' levers of control framework. Ms. Patricia Martyn on Simons' levers of control framework 

External Collaborators

  Name Organisation / Institute Country
External Collaborators

Head of Accounting & Finance

Prof Breda Sweeney

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