Purpose

The purpose of this study is to explore how the banking industry seeks to prevent money laundering and how the phenomenon is reflected in practice in the daily work of bank employees in Finland.

Design/methodology/approach

This study is a qualitative case study by its nature. The concept of accountability has been used as a theoretical approach in the study.

Findings

This study shows that knowing the customer is one of the most important factors in preventing money laundering. The risk-based approach, customer risk classification and bank’s internal instructions have partially clarified daily routines in anti-money laundering (AML). Technological developments and various payment services have generated new ways of money laundering, but technology has also made it easier to monitor cash flows through various monitoring systems. The challenge is constantly changing regulations concerning how to act in different situations for different customers.

Originality/value

This study investigated the accountability of banks in AML in Finland and highlighted how bank employees implement accountability for AML in an ever-changing socio-technical context.

中文翻译：

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反洗钱问责制——芬兰银行业的调查结果

目的

本研究的目的是探讨银行业如何努力防止洗钱，以及该现象如何在芬兰银行员工的日常工作中得到体现。

设计/方法/方法

本研究本质上是一个定性案例研究。问责制的概念已被用作研究中的一种理论方法。

发现

这项研究表明，了解客户是防止洗钱的最重要因素之一。基于风险的方法、客户风险分类和银行内部指令部分明确了反洗钱（AML）的日常工作。技术发展和各种支付服务产生了新的洗钱方式，但技术也使通过各种监控系统监控现金流变得更加容易。挑战在于关于如何在不同情况下为不同客户采取行动的法规不断变化。

原创性/价值

本研究调查了芬兰银行在 AML 中的问责制，并强调了银行员工如何在不断变化的社会技术背景下实施 AML 问责制。