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This paper aims to examine interbank market practices in a crisis to understand the importance of trust in dealing with control problems and managing risk in inter-organizational relationships (IORs).

A qualitative field study was conducted to collect data from two case-study banks and two key banking industry institutions.

The findings illustrate the use of trust-based partner-selection criteria such as guaranteed banks (i.e., banks granted special status by key banking industry institutions) and “clan-related” banks. In addition, the findings present several trust-based performance-control processes regarding the selected counterparties, such as negative expectations, goodwill and information sharing.

This paper highlights IORs and considers how associated control problems and risks are affected by trust in the context of a large-scale crisis.

The findings provide insights into interbank market practices during the global financial crisis with respect to partner selection and performance control.

The empirical case of the banking industry helps broaden our understanding of inter-IORs.

This paper aims to explore uncertainties in the interaction between Basel II and banking practices.

The research setting is a centralized bank’s risk control organization and its commercial lending operations. The bank, despite its early adoption of the Basel II Accord, experienced severe credit losses during the global financial crisis. The data consist of interviews with twelve decision-makers and risk specialists at the bank and interviews with four professionals outside the bank after the global financial crisis.

This paper finds that there are three types of uncertainties in the interaction between Basel II and banking practices. The paper also describes corroborative examples of efforts to reduce such uncertainties. Among such efforts, the decision-makers excluded the risk specialists from decision-making and decentralized decision-making to branch offices.

Although the literature generally portrays bank decision-makers and risk specialists as opposing groups, this research finds that the bank interviewees present complementary and confirmatory accounts on three types of uncertainties.

The findings suggest that increased regulatory pressure have operational implications for banking practices.

The paper has contemporary relevance with its sole focus on credit risk after the transition period provided for Basel II Accord.

This paper aims to explore the interplay between risk management and control systems in banks, specifically investigating the managerial intentions underlying the design of management control systems.

This study is based on 31 interviews with personnel of two banks in a European country.

The main finding is that belief systems drive the interplay between risk management and control systems in the studied banks. In several instances, belief systems and boundary systems were operating complementarily. Cross-case analyses of the two banks demonstrate that risk management (i.e. the Basel II Accord) replaced established operating procedures for loan origination and portfolio monitoring at the first bank, whereas senior managers suppressed Basel II to maintain established loan origination and portfolio monitoring procedures at the second one.

This is one of very few studies investigating the interplay between risk management and control systems in banks.

The aim of the paper is to analyse female and male loan officers' (LOs) risk aversion as they assess different types of small- and medium-sized enterprises' (SMEs) loan applications.

The data were gathered from a sample of 75 Swedish LOs, using the repertory grid technique and related questions. The data were analysed statistically.

The findings demonstrate that female LOs focus more on collateral (used as a proxy for risk aversion) in their evaluations of first-time loan applications than male LOs. However, the findings also suggest that there are no significant differences between the two groups as far as risk aversion when they evaluate additional loan applications. The other variables controlled for (age, tenure, insight, education, and location) did not significantly affect the LOs' risk aversion.

The study might have benefited from the use of complementary data collection approaches. Access to actual assessment and decision-making procedures could have increased the understanding of female and male LOs' attitudes toward risk.

The findings suggest that by the use of female-male LO teams, banks may achieve more balanced assessments of SMEs' loan applications.

To the authors' knowledge, the literature has not explicitly addressed risk aversion among female and male LOs with respect to different types of bank loans. Moreover, the authors investigated risk aversion in the context of standardised assessments procedures used to reduce exposure to credit risk.

The purpose of this case study was to describe how a Chicano man, Tomas Moniz, wrote and edited zines to reconstruct stereotypical notions of masculine performance and fatherhood and formed community for grassroots action. Data were triangulated by collecting observations and photographs of the informant distributing and discussing his zine at a national zine symposium and by in situ interviews as he did so. These data were triangulated by collecting 17 issues of Tomas’ zines and by a semistructured interview conducted by telephone and by informal interviews conducted by electronic mail. Screen shots were collected of Tomas’ social media (his Facebook page, blog, and YouTube videos) that extended or supported his zines. These data were analyzed by thematic analysis. Member checks were conducted with the participant as a measure of trustworthiness. Results illustrated how a Chicano man wrote in atypical forms and substance to reconstruct masculinity and fatherhood in an inclusive model. He wrote of being marginalized as a parent by his gender; he discussed difficult issues in the performance of masculinity and parenting; and he self-published contributions by other men (and women) that highlighted alternative ways of performing and representing masculinity. He used his zines and social media to build community for support and activism. This study contributes to the extant research that refutes gender stereotypes and presents alternative models of masculinity and literacy engagement for Latino males. Although there has been a growing interest in the status of men, there is little scholarship on Latino males, their masculinities, and their literacy practices. The absence of such scholarship has reinforced educators’ stereotypical views of Latino males as hyper-masculine and nonacademic, contributing to low expectations for their academic success. This case study refutes those stereotypes and presents a model of a minority man enacting alternative representations of masculinity through literacy. Findings from this study can be used to demonstrate the functions that reading and writing can serve in an adult man’s life and provide permission for minority youth to engage in literacy practices.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

Comics and graphic novels can disrupt traditional texts by challenging the “worship of the written word” (Torres, 2019), a feature of white supremacy that perpetuates textual hierarchies within educational spaces. Giving all of our students access to contemporary literature that centers Black youth perspectives is not only important in decolonizing literature education but also in presenting a holistic view of Black childhood. They can be used in the classroom as subjects to challenge stereotypical depictions by centering experiences, ideas, and concepts that are often marginalized in traditional curriculum. Within this chapter, we focus on comics and graphic novels as tools to enact students’ multiliteracies and to analyze visual stories depicting BlackBoy adolescence, using the frameworks of BlackBoy Crit Pedagogy (Bryan, 2022), an equity framework that interrogates the interdisciplinary ways that Black boy students' literacy learning can be formed through the teaching and learning of Blackness, maleness, and the schooling experiences of Black boys. We utilize this framework to analyze the use of diverse comics and graphic novels to facilitate critical conversations of bringing inclusive visual texts into the classroom. We invite practitioners to reimagine curricular ideas and content centered on empowerment and Black boy adolescence and how those ideas are presented to youth through a variety of visual narratives.

This study first aims to survey the state of user innovation in Iran and then identified barriers and incentives for user innovation in Iran.

In this study, a questionnaire (through 1,360 adults from Iran) prepared by De Jong (2016) was used to survey user innovation.

The results showed: the percentage of user innovators is high in Iran, there is no linear relationship between the income of a country and the percentage of the user innovators, there is a positive relationship between the education level and the percentage of user innovators in Iran, there is no linear relationship between the number of people educated in the scientific and technical fields and the percentage of user innovators. Finally, based on surveying users opinion in questionnaire, four incentives and five barriers in user innovation were identified that can help policymakers to improve their innovation policies.

Literature review in this field showed it was found that in a number of developed countries, the issue of user innovation has been addressed, but in Iran as a developing country, no such research has been conducted so far. In addition, it was found that so far, no comprehensive research has identified barriers and incentives for user innovation, so this study, first surveyed the state of user innovation in Iran and then identified barriers and incentives for user innovation in Iran.

This study aims to extend the proposal of Holmqvist with regard to organisational processes of learning and their impact on firm performance.

Based on a survey of 187 firms, the paper shows that certain organisational processes of learning are related to innovation performance. Further, it investigates the moderating role of product radicalness on such relationships.

Based on a survey of 187 firms, the paper shows that certain organisational processes of learning are related to innovation performance. Further, it investigates the moderating role of product radicalness on such relationships and proves that the other two types of organisational learning processes are not related to innovation performance.

The innovation performance of collaboration between firms has not received a great deal of attention in the literature. This research paper offers some guidelines on how to obtain great advantages from this collaboration.

Consumer behavior has evolved because of technological development. Nowadays, consumers carry out the different stages of the decision-making process by combining multiple devices which has been defined as multi, cross and omnichannel behavior. These behaviors have attracted the attention of academics and become a hot topic in literature. As a result, vast amounts of studies on the subject need to be revised and clarified. Thus, the aim of this chapter is to synthetize the primary academic literature that analyzes multi, cross and omnichannel behavior from the consumer point of view. To do that, first, the main concepts (multi, cross and omnichannel) and their differences are clarified. Second, the major findings of channel mix literature regarding the topics, channel scope and theories are exposed and described. Third, the opportunities and future lines of research are presented. This chapter contributes to the literature by clarifying the conceptualization of multi, cross and omnichannel behaviors; offering a complete picture of the main topics, channel approaches and theories addressed in channel mix literature; and presenting future research opportunities and open research questions in a channel mix context that could serve as a starting point to build further research.