Otman Elafi

Dr. Otman Elafi is a full-time Lecturer in Management and Financial Accounting at the School of Business, Department of Accountancy and Economics, South East Technological University (SETU). Previously, he served as a full-time Assistant Professor at University College Dublin (UCD) from 2016 to 2020, where he also taught at UCD’s Beijing-Dublin International College (BDIC). His research focuses on management accounting innovation, Activity-Based Costing (ABC) and Activity-Based Management (ABM), Industry 4.0 technologies, product innovation, and the adoption of ABC in supply chain contexts. He contributes to UN Sustainable Development Goals, particularly in Education and Industry sectors.

• Education:
  • PhD in Management Accounting, Dublin City University (2011–2017)
  • Masters in Computer Science, Maynooth University (2003)
  • Bachelor’s in Accounting, University of Tripoli (1990–1994)

Research Interests: Otman’s work explores the strategic integration of information technology with management accounting, ABC/ABM implementation challenges, and Industry 4.0’s impact on manufacturing and construction sectors. Recent studies address socio-political risks in Latin American construction and skills shortages in Ireland’s construction industry due to globalized education trends.

Teaching: He lectures on Management Accounting, Financial Management, Global Financial IS Security, and Engineering Cost Analysis at undergraduate and postgraduate levels. His teaching spans programs like Engineering Management and Engineering with Business.

Advising & Grants: Supervises PhD candidates at SETU and UCD, focusing on auditing ethics, ICT risk management, and product innovation in Saudi Arabia. No specific grants are highlighted in the provided text.

Affiliations: Active at the AIB Centre for Finance and Business Research. Previously held roles at Beijing University of Technology and Elmergib University.