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Sökning: L773:1044 5005 OR L773:1096 1224 > Forskningsöversikt

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1.
  • Segelod, Esbjörn (författare)
  • The content and role of the investment manual : A research note
  • 1997
  • Ingår i: Management Accounting Research. - 1044-5005. ; 8:2, s. 221-231
  • Forskningsöversikt (refereegranskat)abstract
    • There are many postal surveys of capital budgeting practice, but few studies of the investment manuals which fix the practice of those groups which use written routines. This research note is based on a study of the investment manuals of major Swedish groups. It briefly surveys a few ofthe issues treated in investment manuals, and presents seven hypotheses concerning the role of such written routines.
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2.
  • Wahlström, Gunnar (författare)
  • Risk management versus operational action: Basel II in a Swedish context
  • 2009
  • Ingår i: Management Accounting Research. - : Elsevier BV. - 1044-5005. ; 20:1, s. 53-68
  • Forskningsöversikt (refereegranskat)abstract
    • The New Basel Capital Accord, Basel II, promotes standards for measurement of financial and operational risk in the banking industry. Its approach to Such risk measurement has been severely criticized in the literature, inevitably raising doubts concerning the effectiveness of Basel II. Using data from 25 semi-structured interviews with banking staff in four Swedish banks, the study suggests that Basel II is well established in practice, but there are significant concerns that Such measurement of risk may adversely affect banks' activities. Whilst Basel II is generally supported by banking staff who work directly with risk measurement, its usefulness is questioned by banking staff in operations. This difference between these two groups may be explained in relation to variations in their respective frames of reference. Both groups are inclined to take account of information that meshes well with their existing frames of reference and are thus more inclined to value changes that accord with their own viewpoints. One suggestion for addressing this schism within banks is to encourage a wider debate about the various approaches to implementing Basel II. (C) 2008 Elsevier Ltd. All rights reserved.
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refereegranskat (2)
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Segelod, Esbjörn (1)
Wahlström, Gunnar (1)
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Göteborgs universitet (1)
Mälardalens universitet (1)
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