uu.seUppsala University Publications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Accounting and control in banks: A literature review
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Show others and affiliations
2017 (English)In: Bank Regulation: Effects on Strategy, Financial Accounting, and Management Control / [ed] Anna-Karin Stockenstrand, Fredrik Nilsson, New York: Routledge, 2017, 1, p. 15-63Chapter in book (Other academic)
Place, publisher, year, edition, pages
New York: Routledge, 2017, 1. p. 15-63
Series
Routledge Studies in Accounting ; 19
Keyword [en]
Accounting regulation, bank lending, corporate governance, fair value accounting, management control, stakeholders in banking, task control
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:uu:diva-312455ISBN: 978-1-138-68050-0 (print)ISBN: 978-1-315-56389-3 (print)OAI: oai:DiVA.org:uu-312455DiVA: diva2:1063313
Note

In press

Available from: 2017-01-09 Created: 2017-01-09 Last updated: 2017-10-23
In thesis
1. Regulation's Influence on Risk Management and Management Control Systems in Banks
Open this publication in new window or tab >>Regulation's Influence on Risk Management and Management Control Systems in Banks
2017 (English)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

This dissertation explores regulation’s influence on risk management and management control systems (MCS) in banks. The dissertation comprises of an introductory chapter, two published book chapters, one of which is an extensive literature review, and two working papers, presented at several European conferences. The overall objective of this dissertation is to explore how banks are responding to banking regulation in light of the 2007-08 financial crisis and what the implications of those responses are, particularly in relation to risk management and MCS, and their interactions. The overall research question is therefore: what influence does regulation have on risk management and management control systems in banks over time? The intended ambition is to contribute to existing knowledge on the relationship between bank regulation, risk management, and MCS by providing several practical and theoretical contributions. The dissertation employs an adapted theoretical framework and uses institutional theory and contingency theory to expose tensions between, the demands for uniformity residing in banking regulation, and the demands for uniqueness residing inside banks themselves as they seek to maintain control over the design and use of their organizational controls. The empirical material used in the longitudinal case study is gathered from a large European bank. The main findings of the dissertation are as follows. In Paper I, the findings show that banking regulation’s influence on risk management and management control is mixed, which in turn can influence risk management’s integration with MCS. The paper also finds that very little knowledge exists about regulation’s influence on risk management and MCS. In Paper II, the findings show that while regulatory influence in IT control has increased over time, banks continue to exercise significant influence over regulatory demands. In Paper III, the findings show how regulation’s influence varies considerably over time and that increased regulatory pressure can lead to a higher degree of integration between risk management and MCS across the three dimensions of integration. In Paper IV, the findings show how regulation’s influence is shaping the mental processes of management and employees, and can vary significantly based on several identified factors.

Place, publisher, year, edition, pages
Uppsala: Företagsekonomiska institutionen, 2017. p. 120
Series
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 189
Keyword
Banking regulation, Risk management, Management control systems, Integration
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-332037 (URN)978-91-506-2663-6 (ISBN)
Public defence
2017-12-12, Hörsal 2, Ekonomikum, Kyrkogårdsgatan 10, Uppsala, 13:15 (English)
Opponent
Supervisors
Available from: 2017-11-21 Created: 2017-10-23 Last updated: 2017-11-21

Open Access in DiVA

No full text in DiVA

Search in DiVA

By author/editor
Crawford, JasonNilsson, FredrikStockenstrand, Anna-Karin
By organisation
Department of Business Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetric score

isbn
urn-nbn
Total: 856 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf