Chen, Lei; Danbolt, Jo; Holland, John - In: Accounting, Auditing & Accountability Journal 27 (2014) 3, pp. 563-589
Purpose – The purpose of this paper is to provide a new way of rethinking banking models by using qualitative research on intangibles. This is required because the banking sector has been transformed significantly by the changing environment over the past two decades. The 2007-2009 financial...