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The bargaining structure in the Clearing Banks has changed from being highly centralised, to individual company bargaining with considerable divergence in remuneration, staff usage and job evaluation policies.

This paper, based on a publication entitled Facing up to the Learning Organisation Challenge, published in April 2003, provides an overview of the main questions emerging from recent European research projects related to the topic of the learning organisation. The rationale for focusing on this topic is the belief that the European Union goals related to “lifelong learning” and the creation of a “knowledge‐based society” can only be attained if the organisations in which people work are also organisations in which they learn. Work organisations must become, at the same time, learning organisations. This paper has four main messages. The first is that, in order to build learning organisations, one has to ensure that: there is coherence between the “tangible” (formal/objective) and the “intangible” (informal/subjective) dimensions of an organisation; and that the organisation's learning goals are reconciled with individuals’ learning needs. The complexity involved in ensuring the right balance between these different dimensions, means that in the final analysis one cannot realistically expect more than incomplete or imperfect learning organisations. However, this does not in any way negate the validity of the quest to reconcile these competing but “real” interests. The second message is that challenging or developmental work is a prerequisite for implementing a learning organisation. One of the keys to promoting learning organisations is to organise work in such a way that it promotes human development. The third message is that the provision of support and guidance is essential to ensure that developmental work does in fact provide opportunities for developmental learning. The fourth message is that to address organisational learning there is a need for boundary‐crossing and interdisciplinary partnerships between the vocational education and training and human resource development communities.

Presents and discusses findings from a major study of changing employment practices in UK banking. Uses case studies to explore different patterns of reaction to a fast and radically changing business environment. Addresses important questions including the nature of the changes to human resource management practices, the extent and depth of these changes and, most importantly, the degree to which the different banks are following similar or divergent paths. Offers explanations for the findings under each of these headings.

Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator.

This study has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption.

Cressey’s name is intrinsically linked to the Fraud Triangle, although he never used the expression during his lifetime. Two of the three motivational factors identified by Cressey (1953) were developed from the earlier work of Svend Riemer (1941), who it is suggested should have equal billing with Donald Cressey for the concepts that led to the creation of the Fraud Triangle.

The paper illustrates the limitations of Cressey’s Fraud Triangle for practitioners.

Many academics and researchers have either misunderstood Cressey’s role in the development of the Fraud Triangle or been unaware of its true origins. Although the pioneering work of Riemer is referenced in a 2014 study on the Fraud Triangle by Alexander Schuchter and Michael Levi, to the best of the authors’ knowledge, this paper is the first to identify the influence of Riemer on Cressey’s thinking and the development of the Fraud Triangle.

Manufacturing companies increasingly have to deal with uncertainty and complexity without being sufficiently prepared for it. High-reliability organizations (HROs) successfully deal with dynamic and unknown situations. The authors ask the question whether learning concepts of HROs can be a role model for manufacturing companies and if their learning principles can be successfully applied there. The paper aims to discuss these issues.

The authors’ research is based on high-reliability theory and former qualitative empirical studies on learning and development of mission-based HRO. The authors compare their learning practice with learning and development demands of the own empirical cases studies of three manufacturing firms.

Learning concepts in the manufacturing firms are disconnected from their practical demands. In HRO in contrast, learning and development follows a distinct choreography, with a focus on collective reflection. Manufacturing firms can learn from HROs about learning principles especially with respect to collective reflection-on-action in order to develop situational awareness. However, the HROs’ learning should not be seen as a strict role model as their work organization differs significantly from that of manufacturing firms.

The research is based on in-depth case analyses (e.g. interviews and observation). The outcomes are case specific and focus on manufacturing firms. Hence, only patterns or principles can be generalized. To gain a more complete picture, the authors suggest further case analyses in different industries.

Manufacturing firms can benefit from learning principles of HROs, like combining formal and informal learning and collective reflection on practice.

The paper connects previous research on HRO with original empirical research on manufacturing firms. Through the matching of data, the authors contribute to the discussion on whether the concept of HROs can be seen as a role model for learning and development in manufacturing firms.

Sociologists of crime and deviance have devoted considerable time and effort, in recent years, to the study of deviants' accounts of their activities. There are good reasons why students of deviance in particular should be interested in what can be learned from their subjects' explanations of their social practices. Actors are normally called to account for or to explain their activities precisely when these actions are seen by significant others to be in some sense “unreasonable”. Moreover, accounts are central to the processes of law. The purpose of legal judgements is to attribute or withold responsibility. In order to assess an individual's guilt, where criminal activities are concerned, lawyers, judges, and juries pose such questions as: “Did the defendant perform an illegal act?”; “if so, can he or she explain his or her actions in reasonable terms?”; “Was the act in question pre‐meditated?” (that is, “motivated”); and, perhaps most important of all “What is the relationship between the accused's account of his or her involvement in an act, and their real involvement?”

The purpose of this article, which is based on author's study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training.

This study uses primary and secondary data on forensic accounting profession in Indonesia and the USA. Such data were collected by means of literature reviews, in-depth interviews, and a focus group discussion with a number of forensic accounting professionals in Indonesia and the USA.

The author establishes that the “problem-based” nature of forensic accounting requires a unique approach in producing forensic accountants compared to ordinary accountants. The essential attributes that a forensic accountant needs to possess are mentality, method, and experience. “Mentality” consists of elements such as ability to differentiate the right from the wrong, courage to stand up for what is right, ability to withstand pressures from the works, and puzzle solving mindsets. “Methods” refer to the understanding of the fraud investigation process such as fraud detection, evidences, investigation methods, and investigation report. “Experience” as the third attribute is gained primarily through involvement in fraud investigation process in which a forensic accountant utilizes his or her knowledge previously acquired through education and training.

Forensic accounting is a problem oriented skill that may differ across countries. Due to the time and financial resource constraint, this study is limited only on two countries and a small number of respondents. For future study, more countries and respondents should be included in analysis to gain a more complete picture on what constitute a forensic accountant.

The results of this study contribute to the development of human resource in the forensic accounting profession. More specifically, they serve as a reference in the development of curriculum for forensic accounting education and training especially in Indonesia.

This paper sees forensic accountant skill development from the “demand” point of view by highlighting what that the profession expects from a forensic accountant.

This paper addresses a fundamental issue in financial regulation ‐ that of the auditor’s ability to detect material irregularities. If an auditor is to detect irregularities he/she must also be cognisant of fraud aetiology by drawing on such other disciplines as psychology, criminology and sociology. The paper first provides a critique of existing fraud aetiology models and then describes the ROP Fraud Risk‐Assessment Model constructed by the author in a study of convicted serious fraud offenders in Australia. The main concern of the paper is with the eclectic fraud detection model (EFD), of which the ROP model is a component. The EFD model is aimed at enhancing the auditor’s fraud detection ability, it has been constructed by the author and its utility successfully tested in Australia in a survey of auditors. Finally, the policy implications for auditors of the findings obtained are also considered.

The purpose of the present study was twofold: (1) to examine the direct effect of the dimensions of opportunity (i.e. ethical climate and institutional policy) and dimensions of job pressure (i.e. workload and work pressure) on workplace deviance (i.e. organisational and interpersonal deviance) and (2) to assess the mediation of neutralisation in the relationship between the dimensions of opportunity, job pressure and workplace deviance.

The present study drew from the fraud triangle theory (FTT; Cressey, 1950) and the theory of neutralisation (Sykes and Matza, 1957) to achieve the research objectives. Survey data from 356 full-time faculty members in Nigerian public universities were collected. Partial least square-structural equation modelling (PLS-SEM) was employed to analyse the data.

The results indicated that opportunity and job pressure significantly affected workplace deviance. As expected, neutralisation was found to mediate the negative relationship between ethical climate and interpersonal deviance and the positive relationship between workload, work pressure and interpersonal deviance. Contrary to expectation, neutralisation did not mediate the relationship between opportunity, pressure and organisational deviance.

The sample was drawn from academics in public universities and the cross-sectional nature of this study means that the findings have limited generalisations.

This study offers insights into the management of Nigerian public universities on the need to curb workplace deviance amongst faculty members. This study recommends that the management improve the work environment by enhancing the ethical climate and institutional policies and reviewing the existing workload that may constitute pressure to the faculty members.

The present study provides empirical support for the fraud triangle theory and theory of neutralisation to explain workplace deviance.