Purpose – This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate governance disclosures are...

Purpose – The way theory is used and developed in qualitative research has been a controversial issue, since theory provides a filter through which qualitative data are interpreted, and the “story” is told. This paper aims to present a study of the Fiji Development Bank (FDB) that...

Purpose – This paper aims to expose the gap between rationalist banking theory and actual practice within the Agricultural Lending Division of the Fiji Development Bank (FDB) by focusing on the inter-relationship between power and knowledge. Design/methodology/approach – Data for this...

Purpose – The way theory is used and developed in qualitative research has been a controversial issue, since theory provides a filter through which qualitative data are interpreted, and the “story” is told. This paper aims to present a study of the Fiji Development Bank (FDB) that...

Purpose – This paper aims to expose the gap between rationalist banking theory and actual practice within the Agricultural Lending Division of the Fiji Development Bank (FDB) by focusing on the inter‐relationship between power and knowledge. Design/methodology/approach – Data for this...

Purpose – This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate governance disclosures are...