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    602 research outputs found

    An evaluation of the corporate reporting options used by Irish businesses to account for the environment and biodiversity.

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    Modern businesses are keen to demonstrate their good citizenship and consideration of the environment and do so by reporting on their environmental performance. However, the prevalence, quality and subject matter of this reporting varies greatly – rarely directly addressing their actual impact on nature. In light of this challenge, this dissertation has evaluated the environmental reporting methodologies used by Irish businesses to understand and communicate their environmental impact and stewardship activities, with specific focus on the natural capital accounting strategies that seek to account for the impact that businesses have on nature, biodiversity and the environment. Ultimately, the central question that this research seeks to answer is whether the potential value in using biodiversity and natural capital accounting methodologies as part of the suite of corporate reporting options currently available is clear to the business community. The research methodology uses the following approach: · Desktop research to review literature and gather currently available information and data. · A survey of a sample audience of relevant stakeholders (100+) to grasp the level of corporate environmental reporting, and the understanding and knowledge of strategies to account for nature. · In-depth interviews (3) with relevant stakeholders in finance and professional services to gain in depth understanding of their knowledge and attitude to corporate reporting and accounting for nature. · Analysis of findings, relating the findings from the literature review, surveys and interviews to the conceptual framework developed, based on the Kohlberg Theory of Moral Development, and the aims and objectives of the research, in order to evaluate the level of corporate reporting and the understanding and potential to account for corporate impact on nature. · Concluding thoughts on the current level of corporate reporting in Irish businesses and understanding of natural capital. In addition to recommendations as to why this needs to increase, for the benefit of businesses, nature and society

    EVALUATING THE EFFECTIVENESS OF FORESIC ACCOUNTING IN COMBATING FINANCIAL CRIMES IN NIGERIA’S PUBLIC SECTOR.

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    In this study, it was shown the effectiveness of forensic accounting in combating financial crimes in Nigeria’s public sector being evaluated. The advent of forensic accounting brought about a paradigm shift in the way financial crime is tackled in terms of detecting, combating, and preventing it. It is worrisome that most of the individuals who perpetrated this act go scot-free because the government cannot provide substantial evidence in court to prove that funds had been siphoned. In an attempt to address the menace, the study established the existing financial-related crimes as well as evaluating the forensic accounting tools/skills available in combating them; the study also assessed the critical challenges facing forensic accounting in the Nigerian public sector. Two hypotheses were tested to evaluate the effectiveness of forensic accounting in combating financial crimes in Nigeria’s public sector. The first hypothesis stated that there exist no significant positive relationship between Forensic accounting Tools/skills and financial crimes in Nigeria’s public sector, while the second hypothesis stated that there is no significant positive relationship between the challenges of forensic Accounting and its effectiveness in combating financial crimes in Nigeria’s public sector. The hypotheses were tested with the use of Partial Least Square Structural Equation Modelling (PLS-SEM). The study adopted a quantitative method and cross-sectional research design. The primary data used were gathered through a well-structured questionnaire, designed and administered to 210 respondents in the four ministries, 176 representing 83.81% of the questionnaire were correctly filled and returned. The returned questionnaires were coded and analyzed, using Mean Score Ranking and Partial Least Square Structural Equation Modelling (PLS-SEM) and it was revealed that the first five most ranked financial crimes are; kitting and stealing, forgery, embezzlement, smuggling, and human trafficking, corporate crime, fraud and counterfeiting. The findings indicated that the first five tools ranked by the mean scores for combating financial crimes in Nigeria’s public sector are; court proceeding, accounting, investigation, auditing and reporting. The findings also showed that lack of transparency and prosecutorial competes are the major challenges facing financial crimes in Nigeria’s public sector. Other challenges are; manipulated audited financial statement, task of gathering, and lack of cooperation. Based on the findings and hypotheses tested, the study concluded that forensic accounting is an effective tool in preventing and combating financial related crimes in the Nigerian public sector. Therefore, more emphasis should place on its utilisation in the public sector in order to rid the system of criminals while, creating a more transparent and crime free system

    Diversity and Inclusion: A case study on the response and personal perspectives of employees at Pitney Bowes Inc.

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    I would like to acknowledge and thank my husband Thibaut, for his support and encouragement that helped me to persevere when I was tired and keeping me fed when I was hungry. You painted and plastered our house while I attended classes and for that alone, I am eternally grateful. I appreciate the patience of my friends and family that supported me over the last two years, particularly Sharon, Egle and Susan who went out of their way to help proofread my first assignments, pushed me to work faster and of course, celebrated my achievements. I would like to thank Pitney Bowes for their investment and sponsorship, I am appreciative and proud to work there; and in particular, thank you to Christopher Johnson. I also thank all of the employees that volunteered to participate in my research. I would like to extend a special thank you to Tara Hughes, my dissertation supervisor for her support – your feedback and guidance was always thoughtful, provoking, and timely. Your encouragement has been priceless. Finally, I would like to thank the staff and my lecturers at Griffith College Graduate Business School. Thank you for taking a chance on me and inspiring me to truly understand

    The Effects of Non-Audit Services on Auditor Independence in Nigeria

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    This study encompasses around the effects of non-audit services on auditor independence, threats to the auditor’s independence, non-audit services as a source of income for audit firms, threats to the auditors independence, factors that influences the quality of an audit, non-audit services relationship with auditor independence in Nigeria. 51 respondents successfully completed the questionnaires of which all are auditors in respectable audit firms in Nigeria, the evaluation of their views sheds more light into the objectives of the research. The findings of the research point out that self-interest which was noted as the major threat to auditor independence followed by familiarity and advocacy as intimidation and self-review were recognized as the least threats to auditor’s independence in Nigeria. Provision of non-audit services also have effects on the independence of auditors, some of which includes an increase in the auditing fee (source of income), regulating the quality of auditing in Nigeria. This indicates that provision of non-audit services is a strong determinant of audit quality and the independence of auditors among Nigerian firms

    AN EMPIRICAL STUDY TO ASSESS THE IMPACT OF CRYPTO MONEY ON THE YOUTH IN KENYA

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    The objective of the study was to assess the impact of crypto money on the youth in Kenya. The study was guided by the following objectives: to determine the social impacts of cryptocurrency on the youth in Kenya, to find out the financial impacts of cryptocurrency on the youth in Kenya, to establish the technological impacts of cryptocurrencies on the youth in Kenya and to investigate the user-risks of cryptocurrencies coins on the youth in Kenya. The study cross-sectional survey design that covered quantitative aspects and data was primary collected through questionnaire from 50 respondents. The analysis of the collected data was done using Statistical Package for Social Sciences covering descriptive and inferential statistics. The findings were presented through tables and figures. The study conclude that social impacts, financial impacts, technological impacts and the user-risks all significantly impact on use of cryptocurrencies coins on the youth in Kenya. The study recommend that social impacts of cryptocurrency use among youths in Kenya should be minimized for instance by implementing regulations that prevent gambling. Youths in Kenya should be encouraged to invest in cryptocurrency as this may enable them to earn some returns. The government should formulate relevant technological infrastructures that allow use of cryptocurrency among youths. The user risks of cryptocurrency should be minimized to encourage their uptake among youths in Kenya. The Central Bank of Kenya should formulate relevant policies and regulations to guide and operationalize the use cryptocurrency in Kenya

    i EFFECT OF WORKERS INCENTIVES ON EMPLOYEES' PRODUCTIVITY IN THE BANKING SECTOR OF THE ECONOMY: A CASE STUDY OF ACCESS BANK NIGERIA PLC

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    Research Background: How organizations can enhance employee productivity is a great concern to business owners and organizations, this is why several organizations and scholars have demonstrated great interest in different systems and practices that can be used to enhance employee productivity. One of these practices is incentives, which is used to stimulate employee to achieve a desired level of productivity. Thus, the subject of incentives continues to contend with the input level and the corresponding output an organization gets from their employee. Research Purpose: In view of the paucity of studies investigating the effect of all the dimensions of incentives on the overall productivity level of banks employee and the impact of the different types of incentives on the diverse employee cadre, the study seeks to examine the effect of workers incentives on productivity. Research Objectives: The study was guided by three research objectives, namely: 1. To examine the effect of financial incentives on worker's productivity in the Nigerian Banking Industry; 2. To investigate the effect of non- financial incentives on worker's productivity in the Nigerian Banking Sector; 3. To determine the relationship between financial and non-financial incentives and worker's productivity in the Nigerian Banking Industries. Method: This study adopted a descriptive survey research design. Primary data for the study was collected using a structured questionnaire administered to the employee of selected banks in the study area. Conclusion: This study has made an important and unique contribution to literature. The research has demonstrated a significant effect of non-financial (intangible) workers incentives on productivity. Also, the study has demonstrated that the different types of incentives motivate employees differently depending on the cadre. Overall, the study found that incentives predict productivity

    BUSINESSES IN LIGHT OF MODERN APPROACH: A STUDY TO EXPLORE KNOWLEDGE MANAGEMENT WITH TECHNOLOGICAL TOOLS IN START-UPS & SME

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    The dissertation focuses on the process of knowledge management in relation to the most prominent technological tools that can elevate performance of start-ups and SMEs. The objective of this study was to assess the impact of adaptation of technological tools in start-ups and SMEs on their knowledge management. The literature review of this study focuses on highlighting the challenges and their technological solution by identifying potential tools. Moreover, the importance of coopetition and its implications are also highlighted in the literature review. The conceptual frame work is based on the literature reviewed and integrates identified tools with respect to knowledge management aspects to assess the impact of different tools on KM processes. For this reason, qualitative data was gathered by means of seven semi-structured interviews which involved individuals from different industries at senior positions in either start-ups or SMEs. The data was then analysed and the findings of this dissertation revealed that various start-ups/SMEs belonging to different industries face different challenges and most of those challenges can be dealt with the help of technological tools. Coopetition among start-ups/SMEs is identified as a sound approach for increasing knowledge, market exposure, and adding value to the organisation. However, it is concluded that for start-ups/SMEs short-term coopetition is most beneficial. Tools like groupware which encourage collaboration are beneficial for knowledge sharing purposes which also positively impact employee trust, performance, and contribute to maintaining supportive environment within organisation. Cloud computing was popular for knowledge retention purposes due to its features like availability and management of large data. Moreover, Internet of Things is not only identified to enhance knowledge acquisition processes but also its capability to integrate different tools will allow smooth business operations. Additionally, Social Web Technologies such as private Wikis and Rich Site Summary (RSS) were also popular for knowledge acquisition process. It is also apparent from the findings that most of the SMEs are at early stages of implementation of such tools whereas start-ups showed significant disconnection from these technological advancements. All in all, it concluded that the implementation of KMS with TAM in knowledge-intensive firms will support them in better managing their organisational knowledge hence creating value for the organisation

    THE IMPACT OF KNOWLEDGE MANAGEMENT ON THE PROFITABILITY OF BANKS IN NIGERIA (CASE STUDY OF FIRST BANK NIGERIA AND GUARANTY TRUST BANK NIGERIA)

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    In today's fast-paced business world, knowledge management is critical. Knowledge management is the act of producing, distributing, and utilising knowledge within an organization in order to provide people with the information they need to do their jobs effectively. Banks with effective knowledge management practices will be able to improve their performance and hence increase their profitability. The secondary data is informed by the works of; Abusweilem and Abualous (2019), Shih et al (2010), Grimsdottir and Edvardsson (2018), Ikechukwu (2016), Omotayo (2015), Jayasundara (2008). ‘Any organization that dynamically deals with a changing environment ought not only to process information efficiently but also create information and knowledge’ (Nonaka 1994). ‘To gain competitive advantage, banks must use the knowledge management concept as a purposeful asset key to product and process innovation, executive decision-making, and organizational adaptation and renewal,' according to Gakuo (2017). This study investigates knowledge management in the Nigerian banking sector and how it is implemented with selected banks in Nigeria, Lagos. In this study, a qualitative data analysis was employed. The study's population was n=5, and the primary data was collected through a semi-structured interview with a total of 16 open-ended questions. The findings revealed that in Nigerian banks and other companies, knowledge management is a critical success element. It has a major influence on Nigerian banks' profitability as well as the services they provide to their clients. When it comes to implementing knowledge management, however, the chosen Nigerian banks confront a variety of obstacles. In conclusion, the study recommends that banks invest more in knowledge management, that bank workers should not hoard essential organizational knowledge, and that banks optimize how vital information reaches all employees in a timely manner

    The Effectiveness Of Impression Management Strategies On Business Performance: A Case Study Of Peugeot Motors, Nigeria

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    Impression management (IM) involves the deliberate process of forming perceptions and images, thus it is a strategy used to create positive or negative perceptions about individuals or organisations. IM is essential especially to MNCs who seek to constantly create positive impressions that enhances favourable fortunes in terms of patronage and growth. This study investigates the use of IM by Peugeot motors, Nigeria. The overall objective was to investigate the effectiveness of IM strategies used by Peugeot which enabled its business performance. To achieve this, the study adopted the qualitative methodology which collects data through interviews. Three employees and four loyal customers of Peugeot brand were interviewed. The study revealed that Peugeot is using impression management strategies of self-promotion, ingratiation and exemplification, this has created a positive awareness for the brand and also enabled it achieve its goals on customers and sales. Therefore, IM has a positive effect on Peugeot, thus, this research recommends an improvement in IM strategies for better performance of the brand

    THE IMPACT OF DIGITALIZATION ON FIRMS IN THE RETAIL INDUSTRY OF UK

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    The aim of this research is to analyze the process of digitalization in the retail industry in the United Kingdom. Digitalization has had a significant impact on industries worldwide and has transformed the landscape of the retail sector in the UK. The main objective of the research was to assess the impacts through primary data collection, using questionnaires distributed to 250 respondents to gauge customer-based responses, and 4 questionnaires to retailers to assess the changes made in response to digitalization. The findings indicate that customers now have a more digital-centric approach to sourcing information and their shopping experiences in retail outlets. It is expected that this trend will continue to gain momentum in the future

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