Dr Bridget McNally

    School of Business

    Associate Professor
    Deputy Head of School

    TSI Building
    3rd Floor
    318
    (01) 708 3811

    Biography

    Bridget Mc Nally qualified as a chartered accountant in 1985 and as a member of the Irish Tax Institute in 1987.  Post qualification, she worked in professional practice as a taxation consultant with Arthur Andersen & Co. and in 1991 moved to Irish Life & Permanent Plc, where she subsequently became  head of group tax. In 2000, she joined Maynooth University  as a lecturer in accounting. She completed her M.Litt in 2004 and her PhD in 2011.  In 2020, she was appointed as Associate Professor in Accounting and as one of the Deputy Heads of the School of Business, Maynooth University. Her current research interests centres on old age retirement provision and on the practical application of International Accounting Standards. She has published both nationally and internationally and has presented her research at numerous peer reviewed conference presentations, nationally and internationally. She is a member of the Irish Pension Policy Research Group (PPRG) and the European Network for Research on Supplementary Pensions (ENRSP). 



    Research Interests

    Bridget's primary research interests are in the development of  sustainable retirement income provisioning systems, the regulation of private pension systems and appropriate reporting and disclosures of pension fund performance and key pension performance indicators.

    Bridget is also interested in the practical applications of International Accounting Standards, particularly in situations where application of the standards present potential challenges in the context of "True and Fair" and "Fair Presentation". 

    Research Projects

      Project Role Funding Body / Program Description Start Date End Date Award (€)
    Sustainable Transition of the Rural Economy through Generational Renewal Joint P.I with Dr Michael Hayden (Maynooth) and Anne Kinsella (Teagasc) / Government State Bodies 01-NOV-21 31-OCT-23 74565.48

    Book Chapters

      Year Publication
    2015 'Introduction'
    Garvey,A.M., Martinez, S.B.G.,Martinez, M.V.J., Lopez Ahumada, J.E., Otal France and Valle Villa, J.M.D. (2015) 'Introduction' In: Crisis Financier y Derecho Social en Irlanda:. Madrid: Groupe Editorial Cinca. [Details]

    Peer Reviewed Journals

      Year Publication
    2022 'True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: unifying three frameworks?'
    Laura Parte, Anne Marie Garvey, Bridget McNally, and Jose Antonio Gonzalo-Angulo (2022) 'True and fair view/fair presentation as a nexus between conventional accounting, sustainability accounting and Islamic accounting: unifying three frameworks?'. Economic Research-Ekonomska Istraživanja, [DOI] [Details]
    2021 'True and fair override: Accounting expert opinions, explanations from behavioural theories, and discussions for sustainability accounting'
    Garvey A.M.;Parte L.;McNally B.;Gonzalo-Angulo J.A. (2021) 'True and fair override: Accounting expert opinions, explanations from behavioural theories, and discussions for sustainability accounting'. Sustainability (Switzerland), 13 (4):1-23 [DOI] [Details]
    2021 'Exploring state pension provision policy for the farming community'
    Hayden M.T.;McNally B.;Kinsella A. (2021) 'Exploring state pension provision policy for the farming community'. Journal of Rural Studies, 86 :262-269 [DOI] [Details]
    2019 'Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?'
    Garvey, A. McNally, B. and T. O'Connor. (2019) 'Valuation of Defined Benefit Pension Schemes in IAS 19 Employee Benefits – True and Fair?'. JOURNAL OF FINANCIAL REGULATION AND COMPLIANCE, 27 :31-42 [full-text] [Details]
    2014 'Trustees and pension schemes in Ireland'
    Stewart J.;McNally B. (2014) 'Trustees and pension schemes in Ireland'. JOURNAL OF FINANCIAL REGULATION AND COMPLIANCE, 22 (1):2-14 [DOI] [Details]
    2014 'The Role of Costs in Irish Pension fund Performance'
    McNally,Bridget and Stewart, Jim (2014) 'The Role of Costs in Irish Pension fund Performance'. JOURNAL OF ACCOUNTING FINANCE AND ECONOMICS, Vol. 4. No.1 [full-text] [Details]
    2014 'Which Factors Determine The Capital Structure of Non-financial Publicly Traded Irish Firms'
    Thomas OConnor, Bridget McNally and Julie Byrne (2014) 'Which Factors Determine The Capital Structure of Non-financial Publicly Traded Irish Firms'. The Accounting, Finance and Governance Review, Volumn 22 (Summer 2015):27-59 [full-text] [Details]
    2013 'Actuarial valuation of Pension Schemes: An Irish Perspective'
    Bridget McNally and Thomas OConnor (2013) 'Actuarial valuation of Pension Schemes: An Irish Perspective'. The Accounting, Finance and Governance Review, Volumn 20 (Summer 2013):45-70 [full-text] [Details]
    2002 'FRS 19 - Deferred Tax - Is not SSAP 15 in Disguise - Find Out Why!'
    B. McNally (2002) 'FRS 19 - Deferred Tax - Is not SSAP 15 in Disguise - Find Out Why!'. ACCOUNTANCY IRELAND (JOURNAL OF THE INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND), 34 [Details]

    Other Journals

      Year Publication
    2014 'Actuarial valuation of Pension Schemes'
    Bridget McNally and Thomas OConnor (2014) 'Actuarial valuation of Pension Schemes' Accountancy Ireland, Vol.46 :54-56. [full-text] [Details]

    Conference Publications

      Year Publication
    2021 The Covid Pandemic and Pension Provision
    James Stewart and Bridget McNally (2021) The Covid Pandemic and Pension Provision 9th Annual NERI Labour Market Conference [Details]

    Conference Contributions

      Year Publication
    2022 Annual pension policy research seminar.
    Emer Mulligan, Bridget McNally, Jessica van den Heuvel- Warren (2022) Annual pension policy research seminar. [Oral Presentation], PPRG Annual Research Seminar 2022, Online- hosted by Maynooth University , 06-JAN-22 - 06-JAN-22 [Details]
    2022 IAFA 2022 Annual conference.
    Emer Mulligan, Bridget McNally, Jessica van den Heuvel- Warren (2022) IAFA 2022 Annual conference. [Oral Presentation], The European Semester; a driver of National Pension Policy; evidence from the Netherlands and Ireland, Maynooth University [Details]
    2022 Annual pension policy research seminar.
    Bridget McNally, (2022) Annual pension policy research seminar. [Conference Organising Committee Chairperson], PPRG 2022 Annual Research Seminar, Online- hosted by School of Business, Maynooth University , 06-JAN-22 - 06-JAN-22 [Details]
    2020 The 2020 annual seminar of the Pension Policy Research Group featured the latest research from 6 contributors on Pension policy and retirement provision.
    Bridget McNally (2020) The 2020 annual seminar of the Pension Policy Research Group featured the latest research from 6 contributors on Pension policy and retirement provision. [Conference Organising Committee Chairperson], PPRG Annual Seminar 2020, Maynooth University - Renehan Hall , 10-JAN-20 - 10-JAN-20 [Details]
    2020 Pensions Roadmap - A Farming Perspective.
    Bridget McNally & Michael Hayden (2020) Pensions Roadmap - A Farming Perspective. [Oral Presentation], PPRG Annual Seminar 2020, Maynooth University - Renehan Hall , 10-JAN-20 - 10-JAN-20 [Details]
    2019 Annual Conference of Pension Policy Research Group.
    Bridget Mc Nally (2019) Annual Conference of Pension Policy Research Group. [Oral Presentation], PPRG 2019 Annual Conference, Trinity College , 21-JUN-19 - 21-JUN-19 [Details]
    2018 ENRSP Conference.
    Bridget Mc Nally (2018) ENRSP Conference. [Chaired Session], European Network for Research on Supplementary Pensions, NUIG [Details]
    2018 PPRG Conference June 2018.
    Bridget Mc Nally (2018) PPRG Conference June 2018. [Oral Presentation], Irish Pension Policy - Objectives for Pillars 1 & 2, TCD [Details]
    2018 PPRG workshop and conference.
    Bridget Mc Nally (2018) PPRG workshop and conference. [Oral Presentation], Total Contributions Approach - PPRG workshop and conference, TCD [Details]
    2017 Pension Policy Research Group/Fair Tax Seminar.
    B Mc Nally (2017) Pension Policy Research Group/Fair Tax Seminar. [Oral Presentation], Actuarial Valuation of DB Schemes- True or Fair?, NUIG , 13-JAN-17 - 13-JAN-17 [Details]
    2016 Post Crisis- A Perspective.
    Bridget Mc Nally (2016) Post Crisis- A Perspective. [Oral Presentation], Jornada de Trabajo: Soluciones Europeas a la Crisis Financiera de Irlanda, Universidad de Alcala, Madrid, Spain [Details]
    2014 2nd Annual NERI Labour Market Conference.
    B Mc Nally & J Stewart (2014) 2nd Annual NERI Labour Market Conference. [Oral Presentation], Pension Funds and Governance, UCC , 14-MAY-14 - 14-MAY-14 [Details]
    2014 2nd Annual NERI Labour Market Conference.
    (2014) 2nd Annual NERI Labour Market Conference. [Oral Presentation], pension Funds and Governance: the Role of Trusts, University College Cork [Details]
    2013 8th Annual London Business Research Conference.
    (2013) 8th Annual London Business Research Conference. [Oral Presentation], The Role of Costs in Pension Fund Performance, Imperial College, London, UK [full-text] [Details]
    2010 IAFA 2010 Annual Conference.
    (2010) IAFA 2010 Annual Conference. [Oral Presentation], Pension Scheme Deficits - Have Trustees a case to Answer?, University Of Ulster, Belfast Conference [Details]
    2009 Irish Accounting and Finance Association Annual Conference.
    Bridget Mc Nally (2009) Irish Accounting and Finance Association Annual Conference. [Oral Presentation], Actuarial Valuation of Pension Schemes- Only a matter for the actuary?, Quinn Business School, UCD [Details]
    2006 Annual BAFA Conference- Portsmouth Business School.
    B McNally& J Stewart (2006) Annual BAFA Conference- Portsmouth Business School. [Oral Presentation], Occupational Pension Schemes in Ireland - A Review of Risks and Investment Strategies, Portsmouth Business School , 20-APR-06 - 20-APR-06 [Details]
    2003 Annual IAFA Conference.
    B Mc Nally & J Stewart (2003) Annual IAFA Conference. [Oral Presentation], Occupational Pension Schemes in Ireland - A Review of Risks and Investment Strategies, IT Tallaght , 09-MAY-03 - 09-MAY-03 [Details]

    Published Reports

      Year Publication
    2011 The Economic Impact of the 2011 Irish National Hunt Festival at Punchestown.
    Department of Economics Finance and Accounting (2011) The Economic Impact of the 2011 Irish National Hunt Festival at Punchestown. Punchestown Racecourse, Ireland. [Details]

    ANET/COS

      Year Publication
    2018 PPRG Official Response to the DESP Consultative Document on Auto-enrolment.
    Pension Policy Research Group (2018) PPRG Official Response to the DESP Consultative Document on Auto-enrolment. Dublin: ANET/COS [Details]

    Article

      Year Publication
    2021 The big pension problem for farmers in Ireland.
    Michael T. Hayden, Bridget McNally and Anne Kinsella (2021) The big pension problem for farmers in Ireland. Article [Details]

    Book Review

      Year Publication
    2013 Review of Irish Government Report on Pension Charges in Ireland 2012.
    Bridget McNally and Jim Stewart (2013) Review of Irish Government Report on Pension Charges in Ireland 2012. Book Review [Details]

    Media

      Year Publication
    2021 Exploring state pension provision policy for the farming community.
    Michael T. Hayden, Bridget McNally and Anne Kinsella (2021) Exploring state pension provision policy for the farming community. Media [Details]
    2021 Why Irish Farmers face big issues when it comes to pensions.
    Michael T. Hayden and, Bridget McNally (2021) Why Irish Farmers face big issues when it comes to pensions. Media [Details]

    Newspaper Articles

      Year Publication
    2021 University Study shows many low income farmers may be exempt from State Pension.
    Michael T. Hayden, Bridget McNally and Anne Kinsella (2021) University Study shows many low income farmers may be exempt from State Pension. Newspaper Articles [Details]
    2021 Farmers Locked out of State Pension Rely on Farm Income - Findings from Maynooth University Study.
    Michael T. Hayden, Bridget McNally and Anne Kinsella (2021) Farmers Locked out of State Pension Rely on Farm Income - Findings from Maynooth University Study. Newspaper Articles [Details]

    Honours and Awards

      Year Title Awarding Body
    2017 Irish Accountancy Awards Professional Accounting Bodies and Industry Affiliates
    2019 Teaching & Teaching Fellowship Maynooth University

    Professional Associations

      Association Function From / To
    Irish Tax Institute Member 01-SEP-87 /
    Pension Policy Research Group - member Member 01-JAN-15 /
    Chartered Accountants Ireland Member 01-SEP-85 /
    European Network for Research on Supplementary Pensions Member 01-SEP-19 /

    Committees

      Committee Function From / To
    Faculty of Social Science Secretary 2016 /

    Employment

      Employer Position From / To
    Arthur Andersen Taxation Manager 02-SEP-85 / 31-AUG-91
    Irish Life assurance Plc Group Taxation Manager 01-SEP-91 / 31-AUG-00

    Reviews

      Journal Role
    The Accounting, Finance And Governance Review Reviewer
    Journal Of Financial Regulation And Compliance Reviewer

    Teaching Interests

    Bridget has lectured extensively in Financial Accounting/ Financial Reporting and Analysis at both Undergraduate and postgraduate level. She also engages annually in Masters theses supervision. 

    She has been heavily involved in the design of Accounting programmes and modules, both undergraduate and postgraduate and  the accreditation of accounting programmes by the Professional Accounting Bodies.

    Internal Collaborators

      Name Institute Country
    Thomas O'Connor Maynooth University IRELAND
    Michael Hayden Maynooth University IRELAND

    External Collaborators

      Name Role / Description Country
    Prof. Emer Mulligan, NUIG Co- Author IRELAND
    Prof. Jose A. Gonzalo Angulo, University of Alcala, Madrid Co- Author
    Jessica van den Heuvel- Warren, Tilburg University Co- Author NETHERLANDS
    Dr Anne Garvey, University of Alcala Co- Author SPAIN
    Dr. Laura Parte Esteban, University of Alcala, Madrid, Spain Co- Author SPAIN
    Anne Kinsella, Teagasc Co- Author and partner on funding proposals IRELAND