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Risk management–control system interplay: case studies of two banks
Mid Sweden University, Faculty of Human Sciences, Department of Business, Economics and Law.
2016 (English)In: Journal of Accounting & Organizational Change, ISSN 1832-5912, Vol. 12, no 4, 522-546 p.Article in journal (Refereed) Published
Abstract [en]

Purpose

This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems.

Design/methodology/approach

This study is based on 31 interviews with personnel of two banks in a European country.

Findings

The main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one.

Originality/value

This is one of very few studies investigating the interplay between risk management and control systems in banks.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2016. Vol. 12, no 4, 522-546 p.
Keyword [en]
Bank, Basel II Accord, Commercial lending, Management control systems, Risk management
National Category
Business Administration
Identifiers
URN: urn:nbn:se:miun:diva-26322DOI: 10.1108/JAOC-08-2014-0042ISI: 000390714100004Scopus ID: 2-s2.0-84994666644OAI: oai:DiVA.org:miun-26322DiVA: diva2:874740
Available from: 2015-11-27 Created: 2015-11-27 Last updated: 2017-05-16Bibliographically approved
In thesis
1. Bank risk management: How do bank employees deal with risk at the strategic and operational levels?
Open this publication in new window or tab >>Bank risk management: How do bank employees deal with risk at the strategic and operational levels?
2017 (English)Doctoral thesis, comprehensive summary (Other academic)
Place, publisher, year, edition, pages
Sundsvall: Mid Sweden University, 2017. 140 p.
Series
Mid Sweden University doctoral thesis, ISSN 1652-893X ; 263
Keyword
Banks, Bank employees, Bank lending, Risk management, the Basel Accords, Global financial crisis, Banker, Bankanställda, Basel-standarden, den globala finanskrisen, Kreditgivning, Riskhantering
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-30734 (URN)978-91-88527-16-5 (ISBN)
Public defence
2017-06-05, M102, Holmgatan 10, Sundsvall, 13:15 (Swedish)
Opponent
Supervisors
Note

Vid tidpunkten för disputationen var följande delarbete opublicerat: delarbete 3 accepterat.

At the time of the doctoral defence the following paper was unpublished: paper 3 accepted.

Available from: 2017-05-17 Created: 2017-05-16 Last updated: 2017-06-14Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
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  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
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  • Other locale
More languages
Output format
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