Form-Based Practices and Counter-Conduct in the Banking Industry*

IF 1.6 Q3 BUSINESS, FINANCE Accounting Perspectives Pub Date : 2023-08-07 DOI:10.1111/1911-3838.12343
Gajindra Maharaj
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Abstract

This paper adopts a governmentality framing to examine how form-based practices and counter-conduct measures that permeate the banking industry are employed by bank executives who wish to be governed differently in a way that results in the control of customer conduct. Using the data set of the HSBC Case History Hearing released by the US Senate Permanent Subcommittee on Investigations on July 17, 2012, the paper shows how rationalities, programs, and technologies of governance are reproblematized, resulting in changed program policies and technologies. The study also makes two contributions to the literature. First, the paper contributes to our understanding of form-based practices in the banking industry as a governance mechanism—specifically, how particular practices such as risk management, staff training, and customer training can be coupled with counter-conduct to circumvent the rules. And second, by looking at rationalities, programs, and technologies, the paper suggests how executives problematize issues in a manner that leads to program changes and to changes in the governmental technologies that depart from the overarching rationalities of the industry.

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银行业基于形式的实践和反行为
本文采用治理框架来研究银行高管如何采用渗透到银行业的基于形式的做法和反行为措施,他们希望以不同的方式进行治理,从而控制客户行为。利用美国参议院常设调查小组委员会于2012年7月17日发布的汇丰案例历史听证会的数据集,该论文展示了治理的合理性、程序和技术是如何被重新问题化的,从而导致程序政策和技术的改变。这项研究也对文献做出了两方面的贡献。首先,本文有助于我们理解银行业作为一种治理机制的基于形式的实践,特别是风险管理、员工培训和客户培训等特定实践如何与反行为相结合来规避规则。其次,通过考察合理性、计划和技术,本文建议高管们如何以一种导致计划变化和政府技术变化的方式来解决问题,从而偏离行业的总体合理性。这篇文章受版权保护。保留所有权利。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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