MSc in Accounting & Finance Management

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The Relationship Between Total Quality Management and the Financial Performance: A Case Study of Zenith and Fidelity Bank in Nigeria.
(Griffith College, 2020) Onyekachi Lynda Nwafor
Total Quality Management is seen to be an application whose purpose is to improve the process, product and services of an organization. The objective of this study is to determine the relationship between total quality management and the financial performance of Zenith and Fidelity bank in Nigeria and the influence of TQM practices on customers satisfaction. The research sample size was 100 individuals. Data was collected by standard questionnaires distributed to employees and managers of the mentioned banks. The analysis of the survey data was done with the help of SPSS. The results from the analysis have been in suggestive of the fact that financial performance is strongly related with the TQM measures. Moreover, it has been proven through the assistance of statistical analysis that the goal of TQM within the prospect of banking is inclined towards the orientation of significant customer services and satisfaction. Moreover, involvement of both management as well as the subordinates would be required to be amplified at all levels for the future growth and sustainability. Innovation and creativity in association with strong cultural facets would act as the universal solutions for the concerned banks to ascertain significant financial performance. Therefore, strong focus of customer satisfaction, people management, areas of future improvement and strategic goals in retrospective to the changing demand would be feasible for the Zenith and Fidelity banks to combat the pressure in the banking industry of Nigeria. However, time shortage has been responsible towards inadequate discussion and exploration in the core areas of the research subject.
The Impact of Annual Report Transparency and Readability on the Use of Business Failure Prediction Models.
(Griffith College, 2020) Tania Lizeth Ramírez Silva
The study aims to explain if the transparency and readability of the information released in the annual report affect the use of business failure prediction models. This study reports the results of an examination of the relation between the information transparency and readability in annual reports, on the use of business failure prediction models. Specially, this research aims to explain if the transparency and readability of the information released in the annual report affect the use of business failure prediction models. To explain this relationship, this study tested several hypotheses by using a correlation and a multiple regression analysis based on the primary data collected from a sample of 155 professionals using survey method. Some of the findings of this research indicate the following: (1) annual report transparency is significant correlated to the use of business failure prediction models; (2) annual report readability is not significant correlated to the use of business failure prediction models; (3) the transparency and readability of annual reports are significantly correlated; (4) the transparency and readability in the annual reports are not significant to explain changes in the use of business failure prediction models; (5) improvements on transparency, disclosure, the presentation of the financial statements or complementary information in annual reports could increase the business failure prediction. The results indicated that the studied variables together do not affect the use of business failure prediction model. Nevertheless, transparency and readability are correlated, but the correlation is weak as there could be other variables involve. Some of the suggested other variables were identified in this study. However future research is recommended. Moreover, as cases of business failure continue to be common across the world, future research on this topic is recommended in order to understand the variables that could improve the business failure prediction based on the information disclosed by companies given that the current literature do not fully assess this problem. In addition, this research highlights the need to define a standardize measure of information transparency and readability.
Perception of Work-life Balance and the Effects on Job Satisfaction and Productivity Among Filipino CPAs.
(Griffith College, 2020) Ranielyn Tan Manuel
Commuting is a significant part of one’s everyday working life, yet little research has accounted for its influence on work-life balance and its impact on important job outcomes among professional accountants. Extending the ‘Beyond the Role Stress’ model specifically developed for the accounting literature which show mediating role of job burnout on the relationship between role stressors and job outcomes, this study will examine the influence of commuting stress, direct and indirect as mediated by burnout (the key measure used for work-life balance) on job satisfaction, productivity and support for adoption of AWAs in the context of professional accountants in public practice based in Metro Manila. A non-probability, non-random sampling of 409 professional accountants in public accounting based in Metro Manila were surveyed. Using correlation analysis and regression-based mediation analysis, key findings of this study are as follows: (1) burnout fully mediated the negative relationship between commuting stress and job satisfaction but no evidence of mediation on productivity and support for adoption of AWAs were found; (2) burnout is negatively related with Job satisfaction and productivity; (3) burnout and job satisfaction is significantly higher among Big 4 professionals while job burnout is significantly higher among associates and those professionals in audit and assurance; and (4) Level of support for adoption in AWAs is found to be equal among professionals regardless of firm size, rank and service lines. The results indicate that commuting stress does have an impact on work-life balance and important job outcomes through job burnout. Results of this study highlights issues on management of human resources and have important implications for the development and implementation of policies to improve work-life balance. Summary of recommendations to improve work-life balance are solicited from professional accountants and presented later in this study.
The Impact of Financial Statement on Investment Decision: An Empirical Study of Ecobank Nigeria PLC
(Griffith College, 2020) Ajibowu Taiwo Temitope
The importance of financial statement on investment to managers of business firms and investors of financial institutions have been undermined due to lack of proper understanding of their relationship. This study aims to assess the impact of financial statement on investment decision making in Ecobank Nigeria Plc. In order to achieve this aim, the study employed both descriptive survey research design which involve the collection of primary data and the ex-post facto research design which involved the use of secondary data in form of annual published financial statement of the bank. The primary data were sourced through the use of online questionnaire and were further analyzed using descriptive and inferential statistical method, while the secondary data were subjected to trend test using the Mann Kendall’s test, and regression analysis for model establishment. The study unraveled that all the selected profitability ratios had negative trend, while profit after tax had a very significant positive trend between 2002 and 2018; the regression model established was found to be weak in making future prediction of profit after tax based on ROE, ROA and cost to income ratio due to the low coefficient of determination and higher p-value of 0.167 than 0.05; while correlation analysis proved that all of the selected profitability ratios negatively affect the profit after tax of Ecobank, although none significantly. In addition, Chi-Square test lead to the conclusion that the component of the annually published financial statement of the bank do not significantly affect investment decision making (p-value = 0.305); and that the credibility of the financial statement has significant impact on investment of the Ecobank Nigeria Plc (p-value = 0.009). The study concludes that the components of the financial statement is less important than its credibility when making investment decision; while it was recommended that future studies should endeavor to employ machine learning model for establishing the non-linear relationships between investment and profitability ratios.
An Investigation into the Effects of Transparency of Charities in Brazil.
(Griffith College, 2020) Wesley Braga Silva
This research attempts to ascertain transparency practices and the related financial performance of charitable organisations, and to analyse the financial and non-financial effects of those practices when applied to the context of Brazil. To this end, a sample of 100 charities that won the first awards “100 Best NGOs” promoted by Institute Doar in 2017 was chosen. Medium and large organisations represent a prevalent part (87 NGOs) of the sample (annual average income over 250,000 dollars). The study is divided in 4 stages. In the first and second stages, the author analysed the websites of the organisations and their financial statements, to clarify the transparency practices, and to gather and compare their financial and non-financial information. A survey was sent to all the organisations (39 respondents), utilising international academic theories regarding the effects of transparency for non-profit organisations to identify patterns and differences when those theories are applied to the context of Brazil and also to discover new hypothesis . As the last stage, an interview with 5 participants was conducted to gain a deeper understanding about their transparency practices and its effects. Quantitative and qualitative analysis were applied to interpret the data while comparing the results to international scholars. The study found that among the most common transparency practices of these organisations are: disclosure of the name of the directors and board members of the organisation, and publication of the financial statements and activity report on their websites. Regarding the positive effects of transparency practices, this research concludes that transparency practices can improve relationships and attract many stakeholders to donate and engage with the organisation (individuals,staff,private companies,and the government),it is also considered important for maintaining the trust of society and to bring more security and confidence tothe management of those NGOs for decision making. A negative effect of transparency practices was identified, it can increase the organisation’s costs, but this can also be seen as an investment regarding to the positive effects mentioned before. Financial scandals involving a small group of charities can negatively affect the entire sector and the industry in Brazil seems to be managing to regulate itself.
Collaborative Methods In Supply Chain: A Case Of Study In a General Irish Hospital.
(Griffith College, 2020) : Jonathan Willian Malgor das Neves
Over the last decades’ companies in various segments have begun to realize that having more efficient processes within their own organization was no longer enough to ensure a competitive advantage over their competitors, and it was necessary to develop a systemic view of the entire chain that is inserted including its supply chain. Faced with these movements, the health sector realized that to increase its competitiveness, it was necessary to pay attention to supply chain management. Some studies indicate that efficient hospital supply chain management generates positive results such as cost reduction. For this reason, hospitals are increasingly adhering to supply chain management practices and methods. Given the above, the objective of this research was to present the five main methods of collaboration in supply chain management. More specifically, the study sought to look at the supply chain management of a small Irish general hospital and the challenges for implementing collaborative supply chain management practices in this hospital. The study results indicate that the hospital studied is not investing in supply chain collaborative methods and that many process improvement opportunities can be adopted, especially in its IT area that is paramount to the adoption of collaborative practices in the supply chain. The research also indicates that one of the key challenges for implementing collaborative supply chain management methods is a high investment.
Exploration of the Influential Factors of the Financing Capacity of Small and Medium-sized Enterprises in Jiangsu Province of China.
(Griffith College, 2020) Ce Liu
This positivistic study is to empirically explore the influential factors of the internal and external financing capacity of SMEs in Jiangsu Province of China. Through the comparison of related Western literatures and Chinese literatures, it could be detected that the related studies in China are mainly based on the Western studies and the systematic research to comprehensively explore into the influential factors of financing capacity of SMEs is limited, which make it necessary to have comprehensive analysis in China. As a result, this research is to empirically probe into the financial data of companies from Jiangsu Province of China listed on the SME board of China from 2016 to 2018 with the software of SPSS. Through descriptive statistical analysis, correlation analysis and regression analysis, the findings could be summed up as on three aspects. First of all, in the aspect of the influential factors of external financing capacity of SMEs in Jiangsu Province of China, the factor of enterprise scale is detected to be able to exercise significant and positive influence on the external financing capacity of SMEs in Jiangsu Province of China. Secondly, in the aspect of the influential factors of internal financing capacity of SMEs in Jiangsu Province of China, it is demonstrated that the factor of profitability could have significant and positive impact on the debt level, which is divided from the pecking order theory of financing. But the factors of internal accumulation level and risk control capacity are verified to be influential factors of internal financing capacity of the sample companies. Finally,In the macro level, it is first suggested that a unique financial service system for SMEs could be set up. Bank loans are the main external financing channel for SMEs. Also, other financial institutions funded by private capital could also be supported by the government to offer more financing channels for SMEs. In addition, innovative equity transaction markets could be developed to offer more equity financing opportunities for SMEs. Thus, the enterprise scale could be expanded and realize diversified and sustainable development.
An Examination of the Success of US Venture Capital Funded Companies in the Russian Market.
(Griffith College, 2020) Svetlana Perich
The US venture capital market is perceived to be one of the most successful in the world. Every year the US improves innovation through new creative start-ups which have been emerging for decades. The Russian venture capital market, on the other hand, has experienced difficulties in development for many reasons. Both markets are different from each other, but at the same time they share certain similarities, such as the role of government in the markets. The Russian market lacks development and innovation, letting foreign business fill the gap in the market. The study will show whether the US companies were able to enter the Russian market and offer their products or services, substituting the Russian innovative companies. The study will discuss the venture capital (VC) in general, which will include a consideration of the history of VC, types of investment rounds, business angels and crowdfunding. Then, the US and the Russian VC markets will be analysed in order to determine how they work. Further in the study, a case study will be conducted: eight companies, which began their activity as start-ups and became successful, will be identified. The companies’ annual reports will be used to calculate certain financial ratios to assess their financial and general success in the market. Two years will be compared: the year before and after the funding round. This will lead to a survey of the Russian people to determine how they perceive the chosen companies. All that will help see whether the US companies were able to fill the gap in the Russian market.
Impact of Corporate Governance Practices on Employee Commitment in the Nigerian Banking Sector.
(Griffith College, 2020) Kamsiyonna Nichole Nwosu
This study evaluates the effect of corporate governance practices on employee commitment in Nigeria banking sector. Survey research design was adopted wherein questionnaire was used as a tool for data collection. The population of this study comprised of the entire employees of Nigeria banking sector while a sample size of 1,450 employees was utilized. However, out of 1,450 questionnaires distributed to respondents, 358 was returned (24.7% response rate) and thus utilized for the purpose of this study. The data collected was analysed using descriptive statistics, simple percentages, mean, standard deviation and One-Way ANOVA. The findings revealed that employees are satisfied with the instituted recruitment and selection policy; financial reward is the most important factor underlying employees’ motivation while training programs are mostly held yearly on the basis of employees’ experience and expertise in performing their job function. Also, age and years of experience were significant factors determining the motivation element of employees while training programs are regularly held in consideration to employees’ level of experience. The study recommends that the recruitment policies, training duration and motivation incentives of employees should be constantly reviewed while a sound control mechanism should be instituted to checkmate the commitment of employees. Lastly, there should be further qualitative studies to obtain extra in-depth human view of the situation while more deductive studies should be conducted on larger sample sizes to include all the banks in Nigeria.
An Investigation of Issues, Challenges, and Prospects for Small to Mid-Tier Accounting Firms in Dublin, Ireland.
(Griffith College, 2020) Tavonga Keith Magweba
With the existence of an oligopoly in the accounting industry all other existing firms have a smaller market share in the industry. They however, all wish to be able to compete and have a larger market share to compete in. Hence, studying how small to medium firms having an effective Human Resource, effective Firm Management and Industry Regulation can increase their productivity and competitiveness. This study will investigate the issues, challenges and prospects of firms outside of the Big Four. To find the answers to this investigation interviews were conducted. Heuristic interviews were the main tool for data collection and discourse analysis was used to analyse the answers given in the interviews. The results of the study, showed that the best ways for a company to bridge the gap between themselves and the Big Four is to focus on Talent Management, Talent Acquisition. As well as having a defined firm culture and investing in marketing. It can be concluded that these concepts can lead to firm success and increased productivity.
A Study of the Effect of Robotic Process Automation on the Role of the Accountant and the Finance Professional from the Perspective of the Postgraduate in Accounting and Finance in the Irish Job Market.
(Griffith College, 2020) Tatiane Dos Santos Costa
The aim of this dissertation is to explore the competencies required to work with robotic process automation in the Irish job market (RPA). RPA is software that has been a trendy topic in the accounting/financial sector due to its ability to perform repetitive and rule-based processes with high efficiency and efficacy. This research work was based on a literature review and interviews made with two groups of professionals: postgraduates in accounting and finance based in Ireland and, experienced professionals in the accounting industry. The findings underscore that there is a foreseen change in the competencies required in the Irish job market (e.g. programming, mastered analytical thinking, SQL query, IT knowledge) for accounting and finance professionals; however, it is not here yet. The main conclusion to be formed from this work is that regardless of the stage that RPA adoption is in the Irish job market, professionals must prepare themselves to achieve a high level in technological, human, and any other competencies that are perceived as fundamental to remain relevant and build a sustainable and successful career in the RPA era.
The Structural Break-up of the Big Four Accountancy Firms to Restore Market Confidence in Audit Services.
(Griffith College, 2020) Priscila Antunes Ferreira de Souza
The increase on audit failures and scandals over the last decades helped to mitigate public confidence in audit services. The Big Four firms’ oligopoly seems not to be helpful in terms of addressing this issue. UK’s lawmakers and regulators have proposed though a BEIS report the separation between audit and non-audit services on the top four firms. Given the above, the objective of this research is to understand this proposal from the point of view of the challenger firms regarding their capacity of attending more clients due to this change on audit market and whether this movement would be able to restore public confidence in audit services. The study results indicate that the structural break-up of the Big Four is supported by smaller firms even though some of them would need to invest in more staff to attend new clients. In terms of stakeholders and general public, it is believed that such change in the market is helpful but adding a closer action of regulator might be more effective to restore confidence in audit services. The research also indicates that expectation gap is one of the key challenges that auditors face in terms of public confidence. This change in the market might create benefits that would flow down to the market, working in favour not only of medium-tier firms but also small ones. The benefit of increase on audit quality would probably take time to be seen, but once the firms are adapted it might arise, with more independence and a better ethical culture within the firms.
Does Internal Audit Create Value?
(Griffith College, 2020) Marcos Vinicius Santos Reis
Over the last few decades various financial scandals have occurred involving large organisations such as Enron and World-Com in the early 2000s, until those scandals academia had not realised its little knowledge about the internal audit function (IAF). After the implementation of the Sarbanes-Oxley Act (SOX) (2002) in the United States and Bill 198 (2002) in Canada, the IAF quickly gained more visibility and many studies began to explore this new research avenue. Past papers indicate that a strong, independent and competent internal audit could have avoided some scandals by detecting the fraud that was going on in these fraudulent companies. Having this in mind, this research has tried to identify the main challenges faced by an internal audit department and evaluate the main values generated by the IAF. The main objective of this research was to explore the management perception of the internal audit department, to do that a case study with professionals in Brazil from different industries was conducted, the participants of this study were divided between internal auditors and members of management. The study findings suggest that the management perception in relation to the IAF has been changing positively over the years. In most companies analysed, the professionals point out a change in the management consideration of the internal audit suggestions and recommendation, and in some cases the internal audit department is consulted by manager before they make strategic decision.
The Necessity for Leaders to be Inclusive and How They Manage Workplace Diversity: A Case Study of McDonald’s - Dublin.
(Griffith College, 2020) Fabíola Trindade Amorim Brito
In recent years, there has been increased interest in the topic of diversity among large corporations across the globe. Some studies have focused on workplace diversity and inclusion, but research and literature concerning diversity management and inclusive leadership are still under development. The purpose of this study was to explore how leaders are managing a diverse workforce and to highlight the importance of being an inclusive leader. This study examined in detail the diversity management practices of a McDonald’s in Dublin, stressing the challenges faced by leaders and the positive benefits that a diverse workforce can bring to the organization. The researcher carried out semi-structured interviews with nine respondents from the management team in McDonalds in Dublin. The results demonstrated that the incorporation of LMX and Emotional Intelligence theory can be the key to managing diversity successfully. Other strategies are identified for McDonald’s to improve their procedures and practices.
Impact of Forensic Accounting and Audit in the Indian Banking Sector.
(Griffith College, 2020) Ramnath Raja
Forensic accounting in India face an inefficient implementation especially in the banking sector due to various factors. Drawing on the fraud diamond model, this dissertation explores and discusses the factors and problems which distorts the effective implementation of forensic accounting in India based on primary and secondary data collected. The process of collecting data for this paper was through open-ended internet-mediated questionnaire sent to accounting professionals practicing in India. The results indicate that the present scenario of forensic audit is not effective, and it can be improved through establishment of proper regulatory authority and by imparting excellent training to the future forensic accountants. It is also recommended to establish a separate regulatory body for forensic accountants which produces and governs rules, laws and regulations relating to this field in India.
Assessing the Impact of Dividend Policy on Investor Decisions in the Nigerian Banking Sector.
(Griffith College, 2020) Chinedu Okogwu
This study set out to examine the impact of dividend policy on investors’ decision-making, with evidence from the Nigerian banking sector. This research sought to evaluate the dividend policy strategy adopted by the banking sub-sector of the Nigerian Stock Exchange, in relation to the dividend preferences of the investors of major commercial banks within the Nigerian economy. In other to achieve the research objectives, recourse was had to the application of established dividend literature and theories on the Nigerian market or banking sector. Evidence was based on the primary data obtained through the use of semi-structured interviews with participants recruited from the executive members of the Nigerian Investment Forum (NIF). Input from expert body was supplemented with the use survey questionnaire on non-executive member of aforementioned body. Response data from both sources was thereafter subjected to rigorous analysis using the mixed method or approach. Thematic analysis was applied to interpret data from interview conducted and descriptive statistics used for survey data. It was found that banking sector management in Nigeria strategically and adequately utilize payout policies that majorly reflect investor’s preferences by ensuring steady profitability level and valuable, consistent payouts and the right mix of payout-reinvestment options. It was also observed that banks and investors are helped by the much-needed confidence in the sector made possible by adequate regulatory effort and reforms by the Central Bank of Nigeria and other bodies.
Impacts of Village Savings and Loan Associations in Economic Development and People's Livelihoods in Malawi.
(Griffith College, 2020) Olive Likwaya
The majority of poor people in Malawi lives in the rural areas which has less access to financial services. Village savings and Loan group has become popular in most developing countries, this aims at improving local financial intermediation. In this study, we will investigate the impact of Village Savings and Loan groups in Malawi over the years it was adopted. In the study, we found out that people’s livelihoods and economic development has been impacted with the adoption of Village Savings and Loan Groups. People’s livelihoods include also the number of meals consumed per day as it was measured by USAID poverty assessment tool. The investigation tried to survey the effects of Village Savings and credit Associations have on individuals' vocations in Malawi. An example of 5 VSLAs were chosen from a populace of 10 in the region. From these VSLAs, 60 members were chosen as key witnesses for the examination. The respondents were deliberately chosen due to their devotion in the VSLAs for all the years. Surveys, Interviews and Focus Group Discussions were utilized as information assortment apparatuses. Writing survey and systems by DFID, Oxfam and CARE were likewise used to see how vocations methodologies are actualized and their belongings. All the systems that will be talked about in the investigation give off an impression of being pointing towards a similar course which is destitution easing. The examination shows that VSLAs they decidedly impact livelihoods through business enterprise. All parts were talked about in the examination which begins by the weakness idea, employment structures and Livelihood results which remove individuals from destitution. During the investigation, we likewise discovered that there is improved food security due to VSLAs which assists with lessening weakness levels of destitution. A sum of the apparent multitude of discoveries implies that there is a positive effect VSLAs are making on occupations of Malawian Citizens. This implies Organizations should begin presenting VSLAs as an instrument for battling neediness. The examination suggests that schools ought to empower the presentation module of enterprise and VSLAs ought to likewise be prepared in business to build information. Associations and government should prepare the gatherings on how the VSLAs works and VSLAs ought to be presented and reinforced in different parts to permit presentation to certain residents that have no clue about the plan.
Perceptions on the Use of Artificial Intelligence in Accounting: An Empirical Study among Accounting Professionals in Nigeria.
(Griffith College, 2020) Sharon Oluwaseunlafunmi Ologe
Artificial Intelligence has been widely discussed in accounting for some years now, this study examined the level of awareness and perceptions on the use of artificial intelligence in accounting among accounting professionals in accounting, it also examined if the individual characteristics of accountants affect their perception on the use of artificial intelligence in accounting. A random sample of 399 Accounting Professionals in Nigeria was used in the study. The study adopted a between group design, and an independent samples T-test, and one way between group Anova was used to test for the effect of accountants’ characteristics on their perception. The study found that there is a high level of awareness on the use of artificial intelligence among accounting professionals in Nigeria, but their knowledge is mainly theoretical, gotten from personal readings and the media. Overall, the accounting professionals have a positive view on the use of artificial intelligence in accounting with the majority showing support for the development of AI in accounting, and minimal worries about job displacement due to AI. The results indicated that male accountants tend to hold a more favourable opinion of AI compared to female accountants, while accountants of different ages, level of education, years of experience, area of specialization, qualification status and professional bodies do not differ in their perceptions on the use of artificial intelligence in accounting. The results of the study also highlighted the need for reform in accounting education and continuous personal development for accountants to adapt to emerging trends.
Robotic Process Automation (RPA): A Revolution in the Accounting Industry, A study on Deposit Money Banks, Nigeria.
(Griffith College, 2020) Gabriel Abu Iyere
Robotic Process Automation is an Era of Technology utilization, where every sector in every industry may experience software or hardware bots (automation), making monotonous, tedious and mundane tasks easier to handle by simple codes and configurations to give desired results. RPA, in Accounting is a new Technology relative to UTAUT, it has a few researcher examining its depths in the field, whereas, in this research, the researcher examined its entrance into the Nigerian Banks, its usefulness, its risk and ideologies on future research in the field. A non- random technique of staffs in the banking sector of Accounting, a large percentage were Accountants, a number of 129 respondents were surveyed, in Kaduna, Nigeria. With the aid of correlation analysis, descriptive statistics. There were key findings as such; (1) There was a significant relationship between RAP and record keeping (2) There was a significant relationship between RAP and receipt and payments (3) There is a significant relationship between RAP and cost reduction. The outcomes remain constant in its positive variables, that indeed RAP has earned more rather than incurring expenses and eliminating errors in its accountability of receipts and tellers. A wholesome recommendation on adaptability of RAP is presented in the study.
Crisis Management: A Study of Climate Change and The Possibility of Reducing its Impact on the Economy Using Sustainable Finance.
(Griffith College, 2020) Debora Sarah Trindade de Andrade
Climate change has been recognized as one of the biggest challenges of current times and has become a topic of considerable study and debate. It is predicted to have irreversible impacts on the ecosystem; however, climate change should also be considered a potential threat to the world economy if not properly and effectively addressed. This research attempted to contextualize climate change as not only a corporate social responsibility concern, but mostly as a crisis management issue, as well as to identify sustainable finance as a part of climate solution. The study is divided in two. Firstly, a survey was delivered to the public to assess climate change awareness and perception around the world. Secondly, a case study was conducted to analyse how Australian and French financial institutions are conducting and addressing climate change-related risks, as well as to analyse how the governments’ actions can influence those businesses. The governance of private and public institutions should be accountable to incorporate the environment into decision-making; stakeholders are responsible to ensure that initiatives are implemented.

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