The Financial Accountability of Irish Credit Unions: an initial empirical study

Credit unions are member-owned, voluntary, self-help, democratic, not-for-profit institutions that provide financial services to their members. They have both economic and social goals. Over this last decade they have achieved remarkable growth levels and currently there are 600 such organisations in Ireland, with approximately 50 per cent of the adult population of Ireland belonging to a credit union. Accounting for credit unions is a much-neglected area and relatively little is known about the sector's accountability. This paper presents the results of an initial empirical study of the financial accountability of Irish credit unions. A series of interviews and a basic content analysis of 178 recent financial statements were used to identify the views of key stakeholders with respect to the discharge of financial accountability by credit unions and the current quality of financial reporting. Overall, the research points to a sector where financial accountability through the medium of the annual report is weak and possible adverse consequences of this are explored. On the basis of the interviews it is suggested that if changes in financial accountability are to be achieved then some more proactive engagement of parties external to the management of individual credit unions is needed.

A Novel Multimodal Interface for Improving Visually Impaired People's Web Accessibility

This paper introduces a novel interface designed to help blind and visually impaired people to explore and navigate on the Web. In contrast to traditionally used assistive tools, such as screen readers and magnifiers, the new interface employs a combination of both audio and haptic features to provide spatial and navigational information to users. The haptic features are presented via a low-cost force feedback mouse allowing blind people to interact with the Web, in a similar fashion to their sighted counterparts. The audio provides navigational and textual information through the use of non-speech sounds and synthesised speech. Interacting with the multimodal interface offers a novel experience to target users, especially to those with total blindness. A series of experiments have been conducted to ascertain the usability of the interface and compare its performance to that of a traditional screen reader. Results have shown the advantages that the new multimodal interface offers blind and visually impaired people. This includes the enhanced perception of the spatial layout of Web pages, and navigation towards elements on a page. Certain issues regarding the design of the haptic and audio features raised in the evaluation are discussed and presented in terms of recommendations for future work.