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| Author: | Helliar, C. Cobb, I. Innes, J. |
| Title: | A Longitudinal Case Study of Profitability Reporting in a Bank |
| Journal: | British Accounting Review
2002 : MAR, VOL. 34:1, p. 27-54 |
| Index terms: | CASE STUDIES ANALYTICAL REVIEW PROFITABILITY BANKS |
| Language: | eng |
| Abstract: | This project involved a seven-year longitudinal case study of a Bank monitoring over time the changes in profit measurement and overhead allocation, product group profitability, benchmarking, customer profitability, budgeting and profitability/performance measures such as return on risk adjusted capital. The overall finding is that the Bank's profitability reporting (particularly its product group and customer profitability) changed considerably during this seven-year period. The main factors that accountants and managers identified as influencing such changes were four external factors and two internal factors. The four external factors were changes in technology (computers and telecommunications), regulatory change, increasingly competitive global markets and a greater difficulty in attracting customers. |
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