Sharon also writes for dissemination with Chartered Accountants Ireland on the crucial role of accountants in the age of AI: “Accountants will be the profession best placed to bring the necessary rigour to the analysis and governance of critical data in the age of AI.” Canadian philosopher Marshall McLuhan has suggested: “We become what we behold. We shape our tools, and thereafter our tools shape us.” This is important to remember today, when the spotlight is on the potential consequences, intended and unintended, of the artificial intelligence tools being shaped by humans.

Contemporary issues in global finance and their implications for finance professionals and businesses are considered in this postgraduate summer school module. Technological advances, such as widespread broadband connectivity, cheap computer storage and powerful computer processing power which enables machine learning and deployment of artificial intelligence, have allowed businesses to garner vast quantities of both structured and unstructured data. How finance professionals utilise technological advances, such as big data analytics, machine learning and visualisation software, to provide support to decision-makers is of particular interest to Sharon.

The Disruptive Technologies Summer School, designed and delivered by Sharon, provides opportunities for students to:

i) critically evaluate a range of contemporary disruptive technologies and techniques which are used in measuring organisational performance;

ii) appraise the opportunities and challenges that disruptive technologies pose for businesses (either generally or specific to the circumstances outlined in a given scenario) in accounting for the stewardship of the business, and in measuring performance;

iii) examine and synthesise the way in which businesses (either in general or specific to a set of circumstances outlined in a given scenario) could deal with the opportunities and challenges posed by disruptive technologies;

iv) recommend solutions to management dilemmas pertaining to the management of business performance using disruptive technologies;

v)  build automation algorithms for financial processes.

Supporting SDG targets: 8.2 Diversify, innovate and upgrade for economic productivity, 8.6 Promote youth employment, education and training; 5.5 Ensure full participation in leadership and decision-making.

Auditing and Assurance Students at postgraduate levels are introduced to the principles, practices and methods of auditing and assurance and reporting as a means of being accountable. On completion of the module students should be able to display an advanced understanding of the audit environment including the ethical and regulatory framework and the interrelationship with the legal environment, as well as understanding the legal dynamics of professional negligence and duty of care.

The reporting and assurance of financial information is central to the modules; however, recent codification of EU (and international) sustainability reporting standards for corporate entities and the requirement for "audit and assurance" reports on what corporations disclose, has moved auditing and assurance squarely onto the global sustainability agenda.

Supporting SDG Targets: 4.7 Education for sustainable development and global citizenship; 12.6 Encourage companies to adopt sustainable practices and sustainability reporting; 16.6 Develop effective, accountable and transparent institutions, 16.10 Ensure public access to information and protect fundamental freedoms

International Financial Reporting This undergraduate module introduces students to a range of more complex problems found in accounting practice. The objective of the module is for students to understand and be able to explain the accounting dilemmas posed by topics covered by the course and coherently combine the requirements of multiple reporting standards. Students get an opportunity to broaden and deepen their ability to evaluate the arguments in favour of and against alternative solutions to accounting dilemmas as well as selecting and justifying the appropriate accounting treatment under International Financial Reporting Standards (IFRS).

Supporting SDG Targets: 4.4 Increase the number of people with relevant skills for financial success; 16.6 Develop effective, accountable and transparent institutions

Analytical and communication skills The objective of this module is to develop students’ skills for a transformed accounting and finance profession. While technical accounting skills remain critical, accountants are increasingly expected to demonstrate robust communication, presentation and analytical skills. This module is designed to address these requirements and thus develop students’ employability skills.

Supporting SDG Targets: 4.7 Education for sustainable development and global citizenship, 4.4 Increase the number of people with relevant skills for financial success; 8.2 Diversify, innovate and upgrade for economic productivity