Purpose – The purpose of this paper is to present an in‐depth, context rich, and stakeholder‐focused perspective on the legitimation dynamics surrounding the initiation and evolution of one of the key financial sector environmental and social responsibility initiatives in recent years, the...

Purpose The purpose of this paper is to identify the relationships of the dimensions of emotional intelligence (EI) with organizational citizenship behaviour (OCB). EI is the capacity to recognise and articulate emotions among the individuals and others in the workplace. Emotional capabilities...

Purpose – The purpose of this paper is to examine the linkages between management accounting systems (MAS), enterprise risk management (ERM) and organizational performance by examining MAS information characteristics that match ERM implementation and joint effects of MAS and ERM on...

Purpose This paper aims to discuss the application of Faff’s pitch template to a research proposal on client importance and audit quality. Design/methodology/approach The “cocktail glass” approach and “3-2-1” design provide junior researchers with an effective tool to develop, evaluate...

Benchmarking techniques evolved from Xerox’s pioneering visit to Japan in the late 1970s. However, the application of the benchmarking concept to the banking industry did not take place until the late 1990s. Process benchmarking, in particular, is a tool that helps FIs to cut costs, improve...

Discusses business risk modelling and how it has changed from its earlier days and its, then, less complexity. Looks at the concept of value‐at‐risk (VAR) and develops its impact on financial institutions and further examines thoroughly all the variants of VAR. Examines VAR for both...

States that information and help on managing business risk was sought by the Financial and Management Accounting Committee of the International Federation of Accountants (IFAC). Examines Pricewaterhouse‐Coopers part in this – in their guise as Global Risk Management Solutions and the...

Looks at the problems and fears surrounding banks and financial institutions with regard to the Y2K computer systems date programs. Discusses the possible scenarios for the midnight of 31 December 1999 and that even with all the planning involved, no‐one was sure of the outcomes and the...

Examines the rapid advances in risk measurement capabilities of financial institutions with the Basle Accord standards firmly in mind. Gives firm guidelines from the Basle Committee and recommendations and examples. States many financial institutions have developed methods for relating risk to...

Investigates Internet‐related changes taking place in the financial world – particularly in treasury systems. Looks at web/com enabling and server‐based thin client in depth, as these are the two main thrusts in e‐commerce. Looks at the relevance for treasury systems including cash...