The Journal of Bank Cost & Management Accounting

Articles from Vol. 9, No. 2, 1996

Activity Based Costing (ABC) in Banking: A Big Challenge
The 1980s is known as the deregulation period for the banking industry and subsequently the increased competition of the 1980s and continuing in the 1990s. The themes of the 1980s and 1990s include total quality management, customer satisfaction, cost,...
Evaluating and Controlling Derivatives Operational Risk
by Jonathan E. Duchac* and Jack E. Wilkerson, Jr.** Over the last decade, the use of derivative financial instruments has increased significantly, going from a total contract value of $7 trillion in 1989 to in excess of $17 trillion by the end of 1992....
Lobbying by Auditors and Financial Institutions on Proposed Accounting Standards
by Heidi Hylton Meier, D.B.A., CPA , Pervaiz Alam, Ph.D., CPA** and Michael A. Pearson, D.B.A., CPA, CMA*** Lobbying by auditors and their financial institution clients on proposed accounting standards is not at all uncommon. Standard-setting bodies,...
Prologue
ASSOCIATION'S OBJECTIVES NABCA was organized in 1980 as the National Association for Bank Cost Analysis. In 1985 the Association's name was changed to the National Association for Bank Cost & Management Accounting, thereby extending its charter to...
Reengineering for Profitability: Have Banks Fallen Short of Other Corporations?
by James E. Williamson* and William R. Sherrard** INTRODUCTION In Wall Street Week, April 26, 1996,1 James Champy, coauthor of Reengineering the Corporation (Hammer, 1993), told David Rukeyser and a multitude of investors that banks have not done a good...
What My Son Taught Me in Management Accounting
by Roger K. Doost* Having practiced accounting (and primarily management accounting) for some 20 years and having taught accounting (primarily management accounting) for some 15 years, I thought (naively, I must admit) that I would have no problem being...

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