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Article
Publication date: 9 February 2015

Luisa Ana Unda and Julie Margret

The aim of this study is to analyse the transformation of the Ecuadorian financial system using the regulatory dialectic approach (Kane, 1977). This research examines the initial…

634

Abstract

Purpose

The aim of this study is to analyse the transformation of the Ecuadorian financial system using the regulatory dialectic approach (Kane, 1977). This research examines the initial conditions and motivating factors of the reform process, as well as the interplay between government and bankers during the period 2007-2012.

Design/methodology/approach

Kane’s regulatory dialectic suggests that regulation of financial institutions is a series of cyclical interactions between opposing political and economic forces. Three main stages are identified: thesis (measures and regulatory actions), antithesis (avoidance/lobby against those reforms) and synthesis (adaptive reregulation resulting from the interaction between interest groups).

Findings

Since 2007, the government focused on regulating interest rates, developing a liquidity fund for banking emergencies, increasing taxation and restricting international capital flows. These government initiatives took place against a background of conflicting interests. Private bankers opposed the majority regarding them as burdensome new rules, rather than enlightened reforms. Publicly, these reforms as intended by the government were seemingly supported. Finally through the political process, they were approved. To date, these reforms have strengthened the financial system, produced encouraging social policy results and placed the financial sector to serve the government’s development strategy.

Originality/value

Using Kane’s notion of regulatory dialectic, we explain the process of financial reform in Ecuador as part of a cyclical interaction between opposing forces. Drawing on this framework enabled insight into the nature of government intervention. Hence, we show how that intervention affected the growth, development and structure of the banking system.

Details

Journal of Financial Regulation and Compliance, vol. 23 no. 1
Type: Research Article
ISSN: 1358-1988

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Article
Publication date: 1 February 2005

Gary Spraakman and Julie Margret

Sir George Simpson, the Governor of the Hudson's Bay Company (HBC) from 1821 to his death in 1860, was the subject of numerous biographical works that described various facets of…

705

Abstract

Purpose

Sir George Simpson, the Governor of the Hudson's Bay Company (HBC) from 1821 to his death in 1860, was the subject of numerous biographical works that described various facets of the man including his managerial abilities, literary prowess, physical stamina, abundant energy, extensive art collection and ethnological specimens. Two related aspects of his outstanding management style have been overlooked: the genesis of his management style and where it can be placed in the evolution of management practices during the 19th century.

Design/methodology/approach

Primary data from the Hudson's Bay Company archives plus secondary sources.

Findings

Simpson's management abilities came from his grammar school education and his apprenticeship to a counting house. More importantly, it can be attributed to his association with his mentor Andrew Wedderburn, his dedication to the HBC, and his high level of physical and intellectual energy. His information intensive management style was also a significant precursor to systematic management, which occurred later in the 19th century.

Research limitations/implications

Future research should examine other examples of the evolution of management during the 19th century, particularly the transition from sub‐unit accountability to systematic management.

Originality/value

The paper emphasizes the importance of managers in making management systems work.

Details

Management Decision, vol. 43 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Available. Content available
Article
Publication date: 16 March 2012

285

Abstract

Details

Journal of Accounting & Organizational Change, vol. 8 no. 1
Type: Research Article
ISSN: 1832-5912

Available. Content available
Article
Publication date: 15 March 2013

165

Abstract

Details

Journal of Accounting & Organizational Change, vol. 9 no. 1
Type: Research Article
ISSN: 1832-5912

Available. Content available
Article
Publication date: 22 March 2011

1010

Abstract

Details

Journal of Accounting & Organizational Change, vol. 7 no. 1
Type: Research Article
ISSN: 1832-5912

Available. Content available
Article
Publication date: 22 July 2010

1202

Abstract

Details

Accounting Research Journal, vol. 23 no. 1
Type: Research Article
ISSN: 1030-9616

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Article
Publication date: 29 November 2024

Ghassan Adhab Atiyah, Ahmed Ismael Ibrahim and Ahmed Abdulkhudhur Jasim

This research aims to explore the complexities surrounding smart contracts enforcements in cross-jurisdictional transactions.

56

Abstract

Purpose

This research aims to explore the complexities surrounding smart contracts enforcements in cross-jurisdictional transactions.

Design/methodology/approach

To achieve the aim of this study, doctrinal legal analysis was adopted. Although the subject is multidisciplinary, the aspect of enforcement in cross-jurisdictional transactions from legislative analysis does not require a technical method to be analysed, hence the adoption of this method. Where relevant legal academic journal articles were sourced and analysed along different legislative frameworks in some jurisdictions under review. To determine the legality of smart contracts, applicable law and court with jurisdiction to enforce blockchain smart contract disputes.

Findings

It was discovered that there remain fundamental questions regarding jurisdiction, applicable law and enforcement. Due to the problem of a uniform legislation to manage smart contract transactions.

Research limitations/implications

This study limits itself to the legality of smart contracts within a conflict of laws, and it propels the need for either a choice of domestic legislation for parties to be bound or the adoption of a universal legal framework for all smart contract formation through an international treaty or convention that has a binding effect on contracting parties to a smart contract.

Originality/value

This study highlights the fact that the key elements of smart contracts within traditional contract requirements as provided in domestic legislation vary across jurisdictions. This variation results not only in conflict of law but also affects enforcement in cases of dispute in the contractual terms.

Details

International Journal of Law and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-243X

Keywords

Available. Content available
Book part
Publication date: 24 August 2022

Elizabeth Brooke

Free Access. Free Access

Abstract

Details

Creative Ageing and the Arts of Care: Reframing Active Ageing
Type: Book
ISBN: 978-1-83867-435-9

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Article
Publication date: 1 June 1967

All items listed may be borrowed from the Aslib Library, except those marked , which may be consulted in the Library.

19

Abstract

All items listed may be borrowed from the Aslib Library, except those marked , which may be consulted in the Library.

Details

Aslib Proceedings, vol. 19 no. 6
Type: Research Article
ISSN: 0001-253X

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Book part
Publication date: 1 January 2002

Abstract

Details

Social Networks and Health
Type: Book
ISBN: 978-1-84950-152-1

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