...Tharusha N. Gooneratne; Zahirul Hoque Purpose This paper aim to review existing research in the management control systems field in the banking industry. It identifies gaps in the existing literature and suggests some directions for future research. Design/methodology/approach The review...

...Anders Nilsson; Peter Öhman Purpose The purpose of this paper is to examine to what extent and in what forms loan applications from small and medium‐sized enterprises (SMEs) in a risk averse banking environment can be assessed defensively by lending officers (LOs). The paper also identifies...