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Article
Publication date: 26 June 2021

Mark Rowe

This paper aims to examines the trade-offs that Small Island Developing States (SIDS) must make in navigating an inappropriate elite-driven global anti-money laundering anti-money…

214

Abstract

Purpose

This paper aims to examines the trade-offs that Small Island Developing States (SIDS) must make in navigating an inappropriate elite-driven global anti-money laundering anti-money laundering/countering the financing of terrorism (AML-CFT) order. This paper examines the case of Samoa, an under-researched Pacific Island nation. It is hoped that this paper will have a wider resonance for policymakers from other developing nations facing similar challenges.

Design/methodology/approach

It draws on the latest Samoan domestic source material and Asia/Pacific Group on Money Laundering Mutual Evaluation Reports to highlight the difficult balancing act that SIDS face in complying with complex global norms within their limited regulatory capacity and competing development priorities of financial inclusion and affordable remittance flows.

Findings

Samoa and other SIDS in balancing the existential risks of “blacklisting” with the significant regulatory opportunity costs of compliance undertake an expensive form of AML-CFT window-dressing. Policymakers need to be more sensitive to the needs and regulatory opportunity costs of small jurisdictions, particularly when questions about the effectiveness of the AML-CFT remain open.

Research limitations/implications

The author notes Samoa’s offshore center’s role in raising its risk profile. However, owing to this paper's limited scope offshore center (OFCs) will not be explored in depth. Further research is needed in this area.

Originality/value

There is a dearth of contemporary academic research into AML-CFT regulation in the South Pacific and Samoa specifically. This paper presents through its Samoan case study insights into the cost-benefit calculations that small jurisdictions must make in seeking to comply with elite global AML-CFT norms vis-à-vis competing policy goals such as financial inclusion and ready access to remittance flows.

Details

Journal of Money Laundering Control, vol. 24 no. 3
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 8 February 2021

Juergen Weber and Leona Wiegmann

This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature…

539

Abstract

Purpose

This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory.

Design/methodology/approach

The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies.

Findings

This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems.

Originality/value

By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 4
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 1 February 1982

Kenneth Pardey

The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social…

432

Abstract

The cardinal point to note here is that the development (and unfortunately the likely potential) of area policy is intimately related to the actual character of British social policy. Whilst area policy has been strongly influenced by Pigou's welfare economics, by the rise of scientific management in the delivery of social services (cf Jaques 1976; Whittington and Bellamy 1979), by the accompanying development of operational analyses and by the creation of social economics (see Pigou 1938; Sandford 1977), social policy continues to be enmeshed with the flavours of Benthamite utilitatianism and Social Darwinism (see, above all, the Beveridge Report 1942; Booth 1889; Rowntree 1922, 1946; Webb 1926). Consequently, for their entire history area policies have been coloured by the principles of a national minimum for the many and giving poorer areas a hand up, rather than a hand out. The preceived need to save money (C.S.E. State Apparatus and Expenditure Group 1979; Klein 1974) and the (supposed) ennobling effects of self help have been the twin marching orders for area policy for decades. Private industry is inadvertently called upon to plug the resulting gaps in public provision. The conjunction of a reluctant state and a meandering private sector has fashioned the decaying urban areas of today. Whilst a large degree of party politics and commitment has characterised the general debate over the removal of poverty (Holman 1973; MacGregor 1981), this has for the most part bypassed the ‘marginal’ poorer areas (cf Green forthcoming). Their inhabitants are not usually numerically significant enough to sway general, party policies (cf Boulding 1967) and the problems of most notably the inner cities has been underplayed.

Details

International Journal of Sociology and Social Policy, vol. 2 no. 2
Type: Research Article
ISSN: 0144-333X

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Article
Publication date: 1 January 2013

Lishan Ai

The purpose of this conference paper is to provide a contextual and better understanding of the nexus between corruption and money laundering, in order to enhance the role of…

1945

Abstract

Purpose

The purpose of this conference paper is to provide a contextual and better understanding of the nexus between corruption and money laundering, in order to enhance the role of anti‐money laundering (AML) in combating corruption.

Design/methodology/approach

This paper analyses the key elements of the linkage between AML and anti‐corruption, and provides Australia and China as examples, demonstrating the potential importance of using AML to combat corruption.

Findings

It is found that apart from the main financial sectors, designated non‐financial sectors and high‐risk customers involved businesses are also vulnerable for money laundering, such as non‐financial designated business and professions, and politically exposed persons. In the meantime, these factors are regarded as the key points to combat corruption.

Originality/value

This paper highlights the corruption risks hidden in designated non‐financial business and professionals, and the risks of laundering the proceeds of corruption by politically exposed persons and financially exposed persons (FEPs).

Details

Journal of Money Laundering Control, vol. 16 no. 1
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 5 October 2012

Deniz Tas

The purpose of this paper is to determine whether anti‐money laundering measures are capable of providing a solution to the growing problem of public sector corruption in Iraq…

714

Abstract

Purpose

The purpose of this paper is to determine whether anti‐money laundering measures are capable of providing a solution to the growing problem of public sector corruption in Iraq and, if so, the extent to which changes are required to the current Iraqi AML regime to enhance its effectiveness against such corruption.

Design/methodology/approach

This paper will initially explore the growing problem of public sector corruption in Iraq and the measures taken to address such corruption. Subsequently, the corruption‐money laundering relationship and the ability of AML measures based on prevailing international standards to serve as an anti‐corruption tool will be analysed. Finally, the current Iraqi AML regime will be examined to observe whether and to what extent changes are required to enhance its effectiveness against public sector corruption.

Findings

Considering the widely acknowledged nexus between corruption and money laundering, a robust AML regime can be effectively utilised by Iraq to combat endemic public sector corruption. This regime must involve a system where financial institutions at their own expense monitor transactions and file suspicious transaction reports with the Iraqi Money Laundering Reporting Office. This, in turn, must identify cases from those suspicious transaction reports that require further investigation by Iraqi anti‐corruption bodies and other law enforcement authorities, who should be empowered to investigate, freeze, seize and confiscate the suspected corrupt proceeds. Such a regime would provide a clear avenue for the obtaining of financial intelligence capable of exposing corruption, thereby addressing the fundamental issue presently encountered by Iraqi anti‐corruption bodies. Amendments are, however, needed to Iraqi anti‐money laundering laws to enhance their effectiveness in combating public sector corruption. Most importantly, financial institutions must be required to apply enhanced customer due diligence measures to domestic politically exposed persons.

Research limitations/implications

This paper is a result of a remote analysis of material published in relation to the subject matter of the paper. Local and regional analysis (e.g. including interviews with the relevant agencies) would be required to confirm the practicality of the propositions made in the paper. Further, the draft version of the revised Iraqi anti‐money laundering law was not examined in an in depth manner due to the uncertainty in its status, including, in particular, whether it has been submitted to the Council of Representatives for approval.

Originality/value

Although the topics of corruption in Iraq, the Iraqi AML regime and the corruption‐money laundering relationship have been the subject of academic analysis, the related topics have not collectively been examined to determine whether, and to what extent, the Iraqi AML regime can address the rapidly growing problem of public sector corruption in Iraq. Accordingly, the findings in this paper will be of interest to Iraqi lawmakers, Iraqi law enforcement agencies, Iraqi financial institutions and investors in Iraq, particularly in the oil and gas industry.

Details

Journal of Money Laundering Control, vol. 15 no. 4
Type: Research Article
ISSN: 1368-5201

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Article
Publication date: 11 February 2014

Mary McCarthy

The aim of this paper is to examine the nature of newspaper advertisements published in the Irish newspaper The Freeman's Journal. This is approached by examining the construction…

520

Abstract

Purpose

The aim of this paper is to examine the nature of newspaper advertisements published in the Irish newspaper The Freeman's Journal. This is approached by examining the construction of a selection of printed advertisements, including the strategies used in each, which appeared in The Freeman's Journal between 1763 and 1924.

Design/methodology/approach

The central primary source used is The Freeman's Journal and the selected advertisements. A number of primary and secondary sources are employed in the analysis of the featured advertisements in respect to the format, language and marketing strategies used in each.

Findings

The case study finds that there were a number of constants in the advertisements examined, as well as a number of advertising strategies employed from the eighteenth century onward, that have more commonly been associated with the 1918 to 1939 interwar period. It also found that the use of illustrations did not solely depend on twentieth century printing advances, but that printing developments did much to expand and progress advertising in Ireland.

Originality/value

This case study explores a little researched area in Irish advertising history.

Details

Journal of Historical Research in Marketing, vol. 6 no. 1
Type: Research Article
ISSN: 1755-750X

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Article
Publication date: 2 January 2009

Robert Thomas Kudrle

The purpose of this paper is to test the widely‐held assumption that blacklisting, such as that practiced by the Organization for Economic Cooperation and Development (OECD) and…

2233

Abstract

Purpose

The purpose of this paper is to test the widely‐held assumption that blacklisting, such as that practiced by the Organization for Economic Cooperation and Development (OECD) and the Financial Action Task Force (FATF), affects the volume of financial activity associated with a tax haven.

Design/methodology/approach

ARIMA (autoregressive integrated moving average) analysis is used to explore changes across eight measures of in banking‐associated activity that occurred when a tax haven was placed on, or removed from, one FATF and two OECD blacklists.

Findings

The results are highly varied. Most importantly, no substantial and consistent impact of blacklisting on banking investment in and out of the tax havens was found across 38 jurisdictions.

Practical implications

The role of “speech acts” – unconnected with other developments in the havens or foreign actions beyond rhetoric – may not be as important for tax haven investment as previously thought.

Originality/value

No rigorous and comprehensive study has previously been done of this important question.

Details

Journal of Money Laundering Control, vol. 12 no. 1
Type: Research Article
ISSN: 1368-5201

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Book part
Publication date: 18 November 2020

Liz Campbell and Nicholas Lord

Sustainable development and the enhancement of justice and security globally are predicated on the existence of sufficient and appropriately deployed assets. Mindful of this, and…

Abstract

Sustainable development and the enhancement of justice and security globally are predicated on the existence of sufficient and appropriately deployed assets. Mindful of this, and of the misuse of both public and private wealth, UN Sustainable Development Goal 16.4 (SDG 16.4) seeks to ‘…significantly reduce illicit financial … flows’. This chapter critiques how this aim of SDG 16.4 has been operationalised. We argue that the choice and placement of the term ‘illicit’ is crucial: it can relate to the finances, the flows, or both, as well as to the people involved, as facilitators or protagonists, and is expansive enough to encompass criminal, unlawful and ostensibly legal but illegitimate or harmful assets, acts and actors. Moreover, this chapter explores why the movement of assets is significant, within and between jurisdictions, and how these transfers and transactions impact on sustainable development and can worsen inequalities. Our attention is on the conceptualisation, measurement and operationalisation of illicit financial flows (IFFs) in particular and the corresponding implications for available policy responses in the form of situational interventions as a more plausible route to understanding and reducing IFFs in the context of promoting SDG 16.4.

Details

The Emerald Handbook of Crime, Justice and Sustainable Development
Type: Book
ISBN: 978-1-78769-355-5

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Article
Publication date: 3 April 2017

Kate McGuinn, Graham Stone, Alison Sharman and Emily Davison

The purpose of this paper is to evaluate the bespoke resource list management system (MyReading) at the University of Huddersfield.

1414

Abstract

Purpose

The purpose of this paper is to evaluate the bespoke resource list management system (MyReading) at the University of Huddersfield.

Design/methodology/approach

An online survey was designed to assess student use of MyReading and their views on potential improvements. The survey used closed questions designed to obtain quantitative data. Thematic analysis was used to analyse qualitative data obtained from open questions.

Findings

The paper supports findings of another recent study which found that reading lists are perceived as more important by students than by lecturers. A variety of positive and negative themes emerged which pointed to this conclusion. Positive themes were: the perceived helpfulness of reading lists, students’ view of MyReading as a starting point for independent further reading, ease of use of MyReading and the time saving afforded to students and the value students place on their reading lists as being “quality assured” by lecturers. Negative themes were: inconsistency in the length and structure of lists; concerns that some lists are not regularly updated; lack of awareness of functionality, revealing training needs for students and lecturers; and suggestions for future enhancements to MyReading. Another finding from the quantitative data is the clear link between low use of reading lists by students in certain schools and low use of other library resources.

Practical implications

The research provides guidance to universities regarding future development of resource list management systems and promotional and training needs.

Originality/value

The study adds rich information to the existing body of qualitative research on students’ perceptions of their reading lists.

Details

The Electronic Library, vol. 35 no. 2
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 9 January 2017

Alison Sharman

Phase two of the JISC funded Library Impact Data Project (LIDP) identified low library usage amongst Chinese students in comparison to their UK peers. Further research was needed…

1196

Abstract

Purpose

Phase two of the JISC funded Library Impact Data Project (LIDP) identified low library usage amongst Chinese students in comparison to their UK peers. Further research was needed to help the authors delve deeper and find out the story behind the data. The paper aims to discuss these issues.

Design/methodology/approach

A questionnaire was distributed to all international students in the Business School to learn about their information retrieval behaviours. The response was high but the survey was deliberately designed to only produce quantitative data, and the paper highlights the limitations of this data. More research using qualitative ethnography research techniques was needed to gather qualitative data to create a broader picture of student practice. Methods utilised included the retrospective process interview and cognitive mapping (both used by Andrew Asher in the ERIAL project). Questions from the survey were sometimes used as prompts in the qualitative process.

Findings

The data are still to be coded and analysed but one of the main findings is that students are unaware of the research help that they can get from their academic library. Ethnographic research methods gave more inroads into finding the story behind the LIDP than quantitative research methods.

Originality/value

Ethnographic research in libraries is still in its early days in the UK. It could help those library professionals who are hoping to practice similar research methods.

Details

Library Management, vol. 38 no. 1
Type: Research Article
ISSN: 0143-5124

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