The moral discourse of banks about money laundering: an analysis of the narrative from <scp>P</scp>aul <scp>R</scp>icoeur's philosophical perspective

Dion, Michel

doi:10.1111/j.1467-8608.2012.01655.x

Cited by 8 publications

(6 citation statements)

References 25 publications

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“…Although the initial intent of the authors of CSD might not be apparent to stakeholders (Dion 2012), the quantity of disclosures related to a specific topic can be used as an indicator of its importance and weight (Menassa 2010;Krippendorff 2004;Deegan et al 2002;Gray et al 1995b;Zéghal and Ahmed 1990). From this perspective, content analysis, defined as a technique consisting of categorizing qualitative information using a set of codes in order to derive measures that could be used quantitatively (Abbott and Monsen 1979), appears as a suitable technique to appraise the quantity and significance of CSD.…”

Section: Measuring Csr Disclosurementioning

confidence: 97%

The type and quantity of corporate social disclosures of German ‘Universal’ banks

Menassa

Brodhäcker

2015

J Manag Gov

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Grounded in legitimacy theory and deductive in nature, this paper uses content analysis of annual report social disclosures of 169 German 'universal' banks belonging to three different categories (credit, saving, and cooperative) to report on the type and quantity of social disclosure by these banks, and to test seven hypotheses related to the nature of their social disclosures and their association with size, financial performance, corporate form, and other selected variables. The findings provide evidence of the importance of social disclosure for the German banking sector as a means to legitimize their business and relay to the society the extent of their fulfillment of social obligations. Greater importance is attributed to product and customers as well as human resource disclosures. In addition, a strong positive association is found between these disclosures and the size variables as well as the number of apprentices, whereas ROE and net profits as financial performance proxies provide evidence of a significant relationship. Furthermore, the findings indicate that the quantity of social disclosure varies with bank category, corporate form and listing status, but seems to be almost unrelated to bank age and overseas presence. These promising findings could be used to inform corporate social responsibility policies and practices of German banks; nevertheless, further longitudinal analysis to validate them over time is warranted.

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Section: Measuring Csr Disclosurementioning

confidence: 97%

The type and quantity of corporate social disclosures of German ‘Universal’ banks

Menassa

Brodhäcker

2015

J Manag Gov

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“…Mugarura (2011) discussed AML in drug trafficking to highlight current supranational AML regimens. Dion (2012) used Ricoeur's philosophy to present ML as a narrative metaphor. It used data from banks from six countries: USA (two), Canada (two), Switzerland (two), Spain (two), Germany (one), and Belgium (one).…”

Section: Anti‐money Laundering and Financial Fraud Detectionmentioning

confidence: 99%

“…Much of the research on AML and FFD has a qualitative focus, as evidenced by the work of Mugarura (2011), Dion (2012), and Stokes (2012). Others have taken a quantitative approach, as seen in the work of Yang and Wei (2010), Jayasree and Balan (2015, 2016), Vaithilingam et al (2015), Frunza (2013), and Magomedov et al (2018).…”

Section: Introductionmentioning

confidence: 99%

Anti‐money laundering and financial fraud detection: A systematic literature review

Goecks

Korzenowski

Neto

et al. 2022

Intell Sys Acc Fin Mgmt

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Money laundering has affected the global economy for many years, and there are several methods of solving it presented in the literature. However, when tackling money laundering and financial fraud together there are few methods for solving them. Thus, this study aims to identify methods for anti‐money laundering (AML) and financial fraud detection (FFD). A systematic literature review was performed for analysis and research of the methods used, utilizing the SCOPUS and Web of Science databases. Of the 48 articles that aligned with the research theme, 20 used quantitative methods for AML and FFD solution, 13 were literature reviews, 7 used qualitative methods, and 8 used mixed methods. This study contributes by presenting a systematic literature review that fills two research gaps: lack of studies on AML and FFD, and the methods used to solve them. This will assist researchers in identifying gaps and related research.

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“…Ricoeur's reflections have been used in management sciences to define what a narrative could be in a firm (Boudès & Browning, 2005;Dion, 2012). Mobilization of the Ricoeurian approach in a narrative 'stream' or 'paradigm' of management science research (Cunliffe, 2002;Czarniawska, 2004;Giroux & Marroquin, 2005) takes us out of the 'narrative object' approach that sees narrative as a fixed representational object (Lorino, 2005), and consequently, the narrative ceases to be a way to draw conclusions about the organization, its structure, culture, and practices (Boje, 1991;Boje & Rosile, 1997;Ott, 1989).…”

Section: Mobilization Of the Ricoeurian Approach In Management Sciencmentioning

confidence: 99%

Observing to Coproduce a Collective Narrative: Emplotment of Multiple Parallel Stories

Arnoud

Peton

2020

mgmt

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Observation captures complex organizational phenomena in situ. The literature on this method explains the possible data collection methods but says less about the use and organization of the data collected. As a result, the question of the meaning of observation data remains open. This article explores that question with the focus on a specific form of observation, dynamic observation, which can grasp indeterminate situations whose meaning is elusive for both practitioners and the researcher. Drawing on the work of Ricœur, we propose a conceptual tool kit founded on mimesis. We show that organizing observation data into a plot and narrative, through an inquiry conducted by researchers and practitioners together, can shed light both on the observation data and the situation observed. We embody our method by applying this tool kit to a dynamic observation conducted in a high-risk industry. We discuss the methodological issues of this co-construction of shared meaning and its role in restoring centrality to observation in the management sciences, and resituating the situations and the actors as core concerns.

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The moral discourse of banks about money laundering: an analysis of the narrative from Paul Ricoeur's philosophical perspective

Cited by 8 publications

References 25 publications

The type and quantity of corporate social disclosures of German ‘Universal’ banks

The type and quantity of corporate social disclosures of German ‘Universal’ banks

Anti‐money laundering and financial fraud detection: A systematic literature review

Observing to Coproduce a Collective Narrative: Emplotment of Multiple Parallel Stories

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