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Keywords: Banking sector
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Journal Articles
Journal of Accounting & Organizational Change 1–22.
Published: 06 November 2025
... Regulation Risk governance Semi-structured interviews Preparers Users Banking sector Accounting disclosure Risk reporting is a crucial component of risk management, serving as a vital mechanism for institutions to communicate their risk exposures, management strategies and compliance...
Journal Articles
Journal of Accounting & Organizational Change (2016) 12 (2): 223–251.
Published: 06 June 2016
... studies. By studying a field, rather than a single organization, the paper opens up to a “wider perspective” on PMS change. Institutional theories Sweden Organizational change Performance management Institutional entrepreneurship Management accounting change Banking sector The issue...
