Dr Otman Elafi

Since 2020, Dr Otman Elafi has been a full-time lecturer in management and financial accounting at the School of Business, Accountancy and Economics Department, South East Technological University. Also, from 2016 to 2020, he was a full-time assistant professor in management and financial accounting at University College Dublin. In addition, he was wholly responsible for delivering and assessing relevant modules on the Engineering Management and Engineering with Business programmes that are led by the UCD School of Mechanical & Materials Engineering. Since joining UCD, he has also been spending one semester per annum at UCD’s overseas campus in Beijing at the Beijing-Dublin International College (BDIC), where he is similarly responsible for management accounting and financial accounting modules.

Otman's primary research interests include information technology and management accounting innovation, ABC and ABM implementation, product innovation and industry 4.0 technologies and the adoption of ABC. Otman was awarded his PhD from Business School, Dublin City University, under the supervision of Dr Martin Quinn. Otman's PhD examines the ABC and ABM adoption in medium/large Irish firms – information technology and economic conditions as contingent variables. Otman has presented at several national and international conferences and doctoral seminars during his academic career.

Research Interests

• Management accounting innovation
• ABC and ABM implementation
• Information technology and management accounting
• Organisations' economic conditions and ABC implementation
• Product innovation
• Industry 4.0 technologies and the adoption of ABC
• Supply chain management and ABC implementation

PhD Supervision:

PhD candidate registered at SETU School of Business: Celine Craddock - Auditing, speaking up and Parrhesia and Paul Slanley - ICT Professionals Organisation of Risk (jointly supervised with Dr Ray Griffin).

PhD candidate registered at UCD School of Mechanical & Materials Engineering, University College Dublin: Ghaida Softah, product innovation capabilities in Saudi Arabia (jointly supervised with Dr Vincent Hargaden, University College Dublin).

Otman has lectured at undergraduate and postgraduate levels. His main subject areas include management accounting, financial accounting and financial management. Currently, Otman lectures Management Accounting I & II, Financial Management, Global Financial IS Security and Engineering Cost Analysis. The following list is his teaching experiences:

• Advanced Management Accounting
• Management Accounting I
• Management Accounting II
• Financial Management
• Business Management
• Costing and Budgeting
• Global Financial IS Security
• Engineering Cost Analysis
• Financial Accounting I
• Financial Accounting II
• Financial Accounting III
• Professional Engineering (Finance)
• Management and cost accounting
• Financial accounting
• Intermediate accounting