1st Edition

Bank Regulation Effects on Strategy, Financial Accounting and Management Control

Edited By Anna-Karin Stockenstrand, Fredrik Nilsson Copyright 2017
392 Pages
by Routledge

392 Pages
by Routledge

392 Pages
by Routledge

Bank Regulation: Effects on Strategy, Financial Accounting and Management Control discusses and problematizes how regulation is affecting bank strategies as well as their financial accounting and management control systems. Following a period of bank de-regulation, the new millennium brought a drastic change, with many new regulations. Some of these are the result of the financial crisis of... Read more

Part 1: An Introduction to How Regulations Affect Banks

1. Why All Banks Cannot Be Governed and Managed in the Same Way

Anna-Karin Stockenstrand

2. Accounting and Control in Banks: A Literature Review

Jason Crawford, Shruti Kashyap, Fredrik Nilsson, Anna-Karin Stockenstrand, and Marcus Tirmén

Part 2: A Regulatory Perspective

3. Banks, Regulators, Market Actors, and Scrutinizers

Lars Engwall

4. Regulating Transaction-based and Relationship-based Elements in Firm–Bank Exchanges

Magnus Norberg and Anna-Karin Stockenstrand

5. Transparency and Accountability in the European Financial Sector: The Markets in Financial Instruments Directive (MiFID) and Beyond

Shruti Kashyap

6. Regulating Interest-free Banking

Karin Brunsson

Part 3: A Strategic Perspective

7. The Impact of Changing Regulatory Environments on Bank Executives’ Strategy Formation

Annoch I. Hadjikhani, Andreas Pajuvirta and Peter Thilenius

8. The Cooperative Split: Balancing External Regulation and the Cooperative Ideal in a Dutch Bank

Martijn van der Steen

9. Controlling Bank’s IT in the Wake of Increasing Regulatory Demands: A Swedish Perspective

Jason Crawford

10. Banks, Employees, and Competence in a Changing Swedish Economy

Sven Jungerhem and Mats Larsson

Part 4: A Financial Accounting and Management Control Perspective

11. Financial Reporting Issues and Their Connection to Strategy and Management Control Aspects in Swedish Banks 1998-2012

Anna-Karin Stockenstrand

12. Three Lines of Defense for Organizing Risk Management

Olof Arwinge and Nils-Göran Olve

13. One Regulation, Diverse Banks

Viktor Elliot and Mikael Cäker

14. The Behavioral Impact of External and Internal Factors on SME Loan Assessments

Peter Öhman

Part 5: The Effects of Regulations

15. Conclusions and Implications

Fredrik Nilsson

Biography

Anna-Karin Stockenstrand is an Assistant Professor in the Department of Business Studies, Uppsala University Sweden.

Fredrik Nilsson is a Professor of Business Studies, specializing in Accounting, at Uppsala University, Sweden.