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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 qualitative research project were gathered from archived documents, interviews, observation and reflection. A Foucauldian theoretical framework was used, which acknowledged the impact of social, economic and political factors within the bank's historical context.

Findings

In practice non‐rationalist factors play a vital role in decision making and the development of mechanisms of accountability within the FDB. The bank's policies and procedures have ultimately had to strike a delicate balance between the Fijian government's development goals, profitability requirements and the formal rationalities of new public management, and the cultural realities of agricultural lending in Fiji's traditional community‐oriented society.

Research limitations/implications

This study refutes a merely technocratic approach to banking research, opening up possibilities for further studies which focus on power within a socio‐historic context.

Practical implications

The findings of this study challenge banks to acknowledge the subjectivity of their lending processes and to improve the accountability of lending officers.

Originality/value

This paper demonstrates the credibility and usefulness of a theoretically driven qualitative research study in making visible issues that would otherwise be hidden.

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