Dr Collette Kirwan is a lecturer in accounting at the Quinn School of Business, UCD. She qualified as a chartered accountant with PricewaterhouseCoopers where she subsequently worked as a manager in audit services. Prior to taking up her academic post at University College Dublin, Collette was a lecturer in the School of Business at Waterford Institute of Technology. In 2011, Collette was awarded the Waterford Institute of Technology Teaching Excellence Award.
Why is the practice of corporate governance so different from best practice standards? Effective corporate governance “in practice” is fluid, context-specific and depends on practitioners’ skills, initiative and adaptation.