"I think that was certainly true, at least in part, " said entrepreneur John Teeling.

"Our work ethic is now very much stronger I think, than that of London for instance.

We work harder and take less holidays now."

Teeling also believes that Harney's legacy is a lasting one. "She was decisive and clear-thinking. She was very active both within cabinet and in public in supporting Irish indigenous enterprise and I hope that she will retain some active role in commerce." he said While Harney as Minister for Enterprise, Trade and Employment was a friend of big business, she also appealed to owners of smaller firms.

Padraig O'Ceidigh, chairman of Aer Arann, described Harney as a "superb politician with ethics". He believes that one of Harney's most important legacies is as a role model for women who want to enter political life.

"Whether you agree or disagree with her policies is irrelevant. She's a great role model for younger women to aspire to political life."

He added that Harney believed in a "balanced playing field" and had little time for "people who were trying to play political cards" or attempting to obtain an unfair advantage.

"She was very much into competition, " said O'Ceidigh.

"She saw it as being one of the key ways to really open Irish business up and to create an better economic and social environment."

Supermac's managing director and founder Pat McDonagh said last week that Harney had displayed an ability to grasp quickly the essence of issues.

McDonagh had met and lobbied Harney to bring in sweeping changes to insurance fraud legislation in order to clamp down on spurious claims that were driving insurance costs up to a level that made some businesses unviable.

"She was very definite in her ability, " he said. "I think she was fair and honest.

Much of the work that had been done to improve the business environment had been done by some of her predecessors, even as far back as Charlie Haughey. But she continued that business stance."