Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been explained yet.International accounting standard No.30 forms the foundation of the disclosure in the banks financial statements and similar institutions, and as Kuwait implemented the International Accounting Standards in 1990, banks fell under the IAS 30 requirements regarding the disclosure in their financial statements. In this exploratory study, two avenues are investigated: first, users' evaluation of the disclosure level within the banks' financial statements in Kuwait; and second, the measurement of the actual disclosure in the banks' financial statements in Kuwait. Asurvey method is applied to evaluate the disclosure level in the banks' financial statements, while an index method is applied to for measuring the disclosure level in the banks' financial statements.

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The objective of this research is to explore the area of financial accounting, international accounting, and accounting technology transfer, with emphasis on accounting for developing countries, specifically Indonesia. Confining itself to external financial reporting, the study explores the influence of environmental aspects on accounting standards and practices, institutionally and technically. Analysis of the role and needs of preparers, users, auditors and government agencies, and of the interaction between institutional and technical aspects, conducted to ascertain their implications for accounting development in Indonesia. The empirical research was conducted using hypotheses as catalysts, to test the characteristics, general opinions and attitudes of the interested parties toward accounting standards and practices, accounting education and development of the accounting profession. The findings of the research suggest that accounting technology cannot be successfully transferred from a developed to a developing country without considering the influence of environment, particularly the role of government. Indonesia, heavily influenced by the US accounting, needs to improve its accounting system in order to make it appropriate for its own environment. Many deficiencies were found in the areas of accounting theory, accounting standards and practice, accounting rules and regulations, accounting education, professional accounting and the role of government. In order to improve the existing conditions, it must be recognised that those aspects are closely related, and that the only way to develop the role of accounting is to adopt an integrated approach. The study provides a series of recommendations, based upon the findings of the empirical research, which should provide a useful starting point towards such an approach.

This thesis examines the development of management in financial services and its implications on managers' activities and socialisation. The thesis uses gender and emotional labour as the main themes for the discussion of management in the financial services. The thesis reports on two ethnographic case studies within two UK retail banks. Analyses are based on data derived from interviews, observations and documents. Both the literature and data suggest that management in the service sector centres around the management of organisational cultures. Managers must disseminate the organisational values in order to extract excellent customer service from the front-line staff. Managers themselves are acculturated into the organisation and its values, in order to more easily acculturate their staff. The data indicates that although management appears to have been feminised, masculine values still dominate. Managers are socialised into organisational cultures in which human relations rhetoric looms large and both male and female managers employ 'feminine' management styles. Confusingly however, male managers' skills seem to be valued more and male-dominated business areas receive greater kudos. A disjunction between rhetoric and reality is thus evident. In addition, both management and emotional labour are presented as gendered in sociological literature. The data indicates that although management styles and practices are perceived to be gendered, there is little evidence to support the stereotypes. Both men and women can be seen to be performing emotional labour too, but it is the expectations of others and their different life experiences that can lead to gender differences in the way that emotional labour is displayed.