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Management Accounting Information Systems in UK Building Societies

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  • Colin Drury

Abstract

A significant feature of the UK economy over the past decade hasbeen the growth in the financial services sector: Little has been written on the nature and content of accounting information systems in the financial services sector: To remedy, this deficiency a postal survey and interviews were undertaken to provide information on the nature and scope of management accounting information systems within UK building societies. This paper reports on the survey and interview findings relating to the role of branch and product profitability analysis for making strategic decisions, the evaluation of branch managerial performance, transfer pricing, budgeting and the monitoring of competitor performance.

Suggested Citation

  • Colin Drury, 1998. "Management Accounting Information Systems in UK Building Societies," The Service Industries Journal, Taylor & Francis Journals, vol. 18(2), pages 125-143, April.
    • Handle: RePEc:taf:servic:v:18:y:1998:i:2:p:125-143
    DOI: 10.1080/02642069800000022
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    Cited by:

    1. Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper 28374, University Library of Munich, Germany.
    2. Bernardo Batiz-Lazo & Masayoshi Noguchi, 2011. "Accounting for dominance and submission: Disciplining building societies with accounting-based regulation, circa 1960," Discussion Paper Series DP2011-34, Research Institute for Economics & Business Administration, Kobe University.
    3. Elliot, Viktor, 2018. "Funds Transfer Pricing in Swedish Savings Banks: An Exploratory Survey," Scandinavian Journal of Management, Elsevier, vol. 34(3), pages 289-302.
    4. Tharusha N. Gooneratne & Zahirul Hoque, 2013. "Management control research in the banking sector," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 10(2), pages 144-171, June.

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