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The purpose of this paper is to broaden understanding as to how certain social/personal dynamics influence credit decisions in Sri Lanka, elucidating them through a taxonomy and a conceptual typological matrix.

This research is an exploratory case study. The primary data collection methods are interviews and reconstruction of experiences. The data are complemented by documentary analysis and post-research events.

The research findings propose that credit officers and customers are influenced by six dynamics under three dimensions: the evaluation procedures (systematic/formal or heuristics); the relationship between customers and bank officers (personal or role relationship); and justification of credit (rational or irrational/situational). Based on the above results, a taxonomy of influential tactics and personality traits and a typological matrix are developed to classify credit decision-makers, who are labelled as BOSS, ROBOT, REBEL and BUDDY.

These case studies are from a private bank in Sri Lanka, hence it could affect the generalization of findings. Therefore, researchers are encouraged to investigate the plausibility of the findings in diverse cultural backgrounds.

Credit decision-makers and credit applicants could make use of these typological matrix and the taxonomy to understand each other and employ more influential approaches and appropriate influential techniques to make effective credit decisions. It also provides more insight into understanding the nature of credit-decisions and decision-makers and, provokes further research.

To the author’s best knowledge, this is the first study in Sri Lanka that considers certain influencing factors of credit decision-making and proposes a conceptual typology to understand those factors.

The purpose of this paper is to focus on the enterprise lending and control process in closely held banks, with special reference to Sri Lanka. It explores how those processes are being influenced by the distinctive cultural and political processes at organizational and societal levels.

The study relies on three cases built upon the life experiences of several employees in a closely held bank, articulating multiple sources of evidence: interviews, observations, documents, archival records, open-ended questionnaires, internet conversations and exchange of e-mails. The data analysis adopts cultural political economy theory.

The study’s findings reveal how cultural and political factors, such as egoistic motives and politics, gifts/rewards and a manipulative culture, along with exploitative and discriminatory politics at organizational and societal levels, articulate into the enterprise lending and control process (“five Cs”) in closely held banks. “Rational” enterprise lending and control processes in this context merely become a “ceremonial” practice, serving the petty interest of powerful capitalist business owners. Whereas previous studies emphasize that the criteria (five Cs) discriminate against ordinary people, as distinct from the élite, the findings of this study implicate that over and above that the criteria are set aside when it suits in order to favor or accommodate the élite.

The paper provides a “qualitative inquiry” on how cultural politics at organizational and societal-level effect on enterprise lending and control process within closely held banks in less developed countries (LDCs). The previous studies on bank lending and control used either large-scale surveys or alternatively devoted their interest toward the role and impact of accounting in World Bank and IMF-led lending schemes and policies, particularly in LDCs.

This paper aims to investigate how and to what extent the Fijian sustainable banking regulations or guidelines are designed, communicated, implemented and monitored within the financial system in Fiji. A scorecard is introduced for this purpose to assess the effectiveness of Fiji’s financial battle against climate change (FBACC).

This study uses a mixed-method methodology. Data were collected mainly from a survey and supplemented by interviews, observations and documents. The scorecard was developed by building on existing two theoretical frameworks, namely, the Sustainable Banking Assessment and Climate Change Governance Index, to make them more appropriate and practically applicable to less developed financial systems in emerging economies such as Fiji. This FBACC scorecard consists of four perspectives, eight critical factors and 24 criteria.

The results show that the overall FBACC score averages 40.75%, and all the perspectives scored below 50%, the benchmark. Only the CF “policy” scored 54.25% because of a high positive response of 82.3% for the “political leadership” criterion. The relative contributions of each perspective in constructing the overall score are distributed as 28%, 25%, 24% and 23% among planning, action, accountability and control, respectively.

These results were complemented by the information shared during the interviews and confirmed that the existing political initiatives need to be effectively communicated and/or implemented in the financial system by the regulatory agencies.

This FBACC scorecard can be applied to other underdeveloped systems in emerging countries to assess the effectiveness of the sustainable banking regulations and/or guidelines in those countries in relation to the FBACC. It can also be applied to individual firms to assess their contribution to the FBACC.

To the authors’ best knowledge, this might be the first study in Fiji that considers the impact of climate-related financial risk on the Fijian financial system.

The purpose of this study is to explore the roles that sociocultural systems such as traditions, religious practices, and rituals play in upholding gender imbalance in Fiji.

This qualitative study relies on results from semi-structured interviews with auditors, educationalists, academics, partners from leading accounting/audit firms, company directors and high-ranked government officers. Thematic analysis was conducted both manually and using MAXQDA software, and the themes that emerged from both analyses are complementary. A few more complementary analyses were also conducted such as Word Cloud.

The results support the claim that the religious traditions and rituals are strongly linked to gender-inequitable beliefs and suggest sociocultural factors impose on women experiencing self-effacing emotions and passive acceptance of lower status, contributing to the persistence of gender inequality. It also emphasizes the need to challenge certain sociocultural practices to promote greater gender equality, which is the theme emerged from thematic analysis. Additionally, this paper proposes four distinct types of attitudes in this regard as self-effacing feminist, self-effacing traditional, self-effacing modesty and talented driven.

Respondents' openness authenticity may be limited by factors like selection bias, small sample size and other potential constraints in this study.

The findings might influence stakeholders to advocate for policy changes to promote women's representation in leadership positions. The results give voice to various segments of society who are advocating greater gender diversity on board representation in Fiji. The themes immerged and theories developed would make a substantial contribution to the existing literature.

The findings highlight the importance of addressing gender inequality in leadership positions to promote inclusive and sustainable growth.

This study sheds light on the less-explored domain of internal barriers to gender equality within Fiji. It adds a novel dimension to the understanding of how cultural norms intersect with individual perceptions to shape gender inequality.