Purpose – This paper seeks to contribute to the study of the link between financial intermediation and economic growth in the context of the European Union and particularly in the context of the integration of new member‐states. Design/methodology/approach – Panel fixed and dynamic...

Purpose – The purpose of this paper is to discuss and provide new data and measures of bank regulatory and supervisory policies in 180 countries from 1999 to 2011. Design/methodology/approach – The authors' approach is based upon the quantification of hundreds of questions, including...

Purpose – The purpose of this paper is to study the work roles undertaken by financial controllers. The literature suggests a recent transformation, with the role of the finance professional making a significant shift from “score‐keeper” to a “value‐added” business partner. The...

Purpose – This study seeks to explore the financial priorities, financial planning and control practices in locally‐established voluntary organisations (LVOs) in a developing country context. Design/methodology/approach – Two data collection methods are used to gather views from the LVO...

Purpose – This paper aims to contribute to literature on managing Islamic micro financing by formulating and evaluating the implementation of internal control system for Islamic micro financing. It also aims to investigate the implementation of an internal control system for financing...

The article attempts to assess the impact of party change on budgetary output in three Local Authorities in the UK. An examination is also made of the impact that central government policy may have on local government spending. Party change and central government policy are found to have an...

This paper is an investigation of the interrelationship between organisational culture and financial control systems (FCS). A comparison is made between three local government organisations using an interpretive research methodology. Several researchers have advocated the adoption of an...

Purpose – The purpose of this study is to investigate the incidence of target gearing behaviour in firms as well as the drivers of such behaviour. Design/methodology/approach – The paper employs a triangulation approach across three methodological phases: a questionnaire survey, logistic...

Purpose – This paper primarily uses statistical methods to establish financial early‐warning models that make it possible to predict, in advance, the probability of a company experiencing financial distress. Design/methodology/approach – In its empirical analysis, this is the first study...

Purpose The purpose of this paper is to explore how organizational climate impacts the speed of strategic change (SSC) for firms in transitional economies and whether if the effects were contingent on internal control mechanisms. Design/methodology/approach A theoretical model including five...