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Part I Past and Present of Information System Investment in the Banking Industry |
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Past and Present of Information Systems in Banks |
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3 | (26) |
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Chronological Changes in Information Systems in Banking |
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3 | (14) |
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3 | (2) |
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Progress of On-Line Systems |
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5 | (11) |
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Networks around the Banking Industry |
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16 | (1) |
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Accidents That Affected On-Line Systems and the Lessons Learned |
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17 | (7) |
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17 | (3) |
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The 1992 London Explosion |
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20 | (1) |
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21 | (2) |
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The Year 2000 (Y2K) Problem |
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23 | (1) |
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Roles of the System Department |
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24 | (5) |
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History of the System Department |
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25 | (2) |
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The Changing Roles of the System Department |
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27 | (2) |
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Information System Strategy of Nationwide Banks |
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29 | (26) |
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Current Banks and Systems |
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29 | (1) |
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Management Subjects of the Banking System |
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30 | (5) |
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Countermeasures for Changing Conditions |
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30 | (1) |
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Strategy for Competitive Advantage |
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30 | (2) |
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Adjustment to New Technology |
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32 | (1) |
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32 | (1) |
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Improvement of Customer Services |
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32 | (2) |
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34 | (1) |
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Maximizing Business Efficiency |
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34 | (1) |
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35 | (1) |
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Revolution of Delivery Channels |
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35 | (7) |
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Changes to the Point of Business in the Bank |
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36 | (3) |
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39 | (3) |
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Creation of Mega Banks and System Problems |
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42 | (2) |
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44 | (11) |
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44 | (3) |
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47 | (8) |
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Part II Review of Information System Analyses |
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Limit of Aggregate Level Analysis of Information System Investment |
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55 | (16) |
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55 | (2) |
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57 | (1) |
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Studies of the Whole Economy |
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58 | (6) |
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59 | (3) |
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Macro Production Function and Cost Function |
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62 | (1) |
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Effect on Consumer-Surplus |
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63 | (1) |
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64 | (3) |
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IT Effect on Employment for the Whole Economy |
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67 | (1) |
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68 | (3) |
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Firm-Level Analysis of Information Systems Investment |
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71 | (20) |
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71 | (1) |
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72 | (6) |
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Contribution of IT Capital to Firm Value |
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78 | (3) |
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Analysis of Organization Effect and Management Strategy Effect |
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81 | (3) |
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Effect on Working Conditions |
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84 | (2) |
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86 | (5) |
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Part III Positive Analyses of Information System Investment in the Banking Industry |
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Outlook and Study Process of Questionnaires |
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91 | (16) |
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Background and Study Process of Questionnaire Surveys |
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91 | (8) |
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The Concept of Information System Investment |
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99 | (2) |
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Accounting Problems in Information System Investment |
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101 | (3) |
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Lessons from Questionnaire Surveys |
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104 | (3) |
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Disclosure and Circumstances Concerning Information System Assets |
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107 | (20) |
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107 | (1) |
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Accounting Procedure of Information System Assets |
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108 | (2) |
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Accounting Procedure (1): Computer Software Assets |
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108 | (1) |
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Accounting Procedures (2): Computer Equipment |
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109 | (1) |
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Accounting Procedure of Research and Development Costs |
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110 | (1) |
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Computer Software as an Asset |
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110 | (1) |
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Types of Cooperate Disclosure |
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111 | (2) |
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Legal and Voluntary Disclosure |
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111 | (1) |
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112 | (1) |
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Information System Assets in Japanese Banks |
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113 | (10) |
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Information System Assets |
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116 | (2) |
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118 | (2) |
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120 | (2) |
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Planned Budget for Information System |
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122 | (1) |
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Classification of Banks by Information System Assets |
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123 | (2) |
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125 | (2) |
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Cross-Section Analysis of Information System Investment |
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127 | (22) |
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127 | (3) |
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Definition of Information System Investment and Questionnaire Items |
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128 | (1) |
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Financial Index and Total Employee Number in Answering Banks |
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129 | (1) |
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Various Statistics of Questionnaires |
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130 | (13) |
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Results of Regression Analysis |
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143 | (3) |
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Information System Development Cost and Loan and Bills Discounted |
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144 | (1) |
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Information System Development Cost and Total Assets |
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144 | (1) |
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Information System Development Costs and Number of Personnel |
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145 | (1) |
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Management Strategy and Investment Activity |
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146 | (2) |
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148 | (1) |
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Analysis of Information System Investment Using Questionnaire Data |
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149 | (16) |
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149 | (2) |
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Estimated Model and Data Set |
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151 | (6) |
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The Market Value Model: Brynjolfsson and Yang Type Model |
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151 | (2) |
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Data Sources and Construction |
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153 | (4) |
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157 | (5) |
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162 | (3) |
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Analysis of Information System Investment Using Public Data |
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165 | (22) |
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165 | (1) |
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Analytical Tools and Data Set |
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166 | (7) |
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Formation: Model for Panel Data |
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167 | (1) |
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Data Sources and Construction |
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167 | (5) |
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Unbalanced Panel Data and Balanced Panel Data |
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172 | (1) |
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173 | (9) |
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Estimation (1) Unbalanced Panel Data Analysis |
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174 | (6) |
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Estimation (2) Balanced Panel Data Analysis |
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180 | (2) |
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Concluding Remarks: Future Directions and Opportunities for Research |
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182 | (5) |
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187 | (34) |
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A Information System Investment Questionnaires 1995-1997 |
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193 | (14) |
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B Documents about Accounting Standards |
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207 | (10) |
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217 | (4) |
| References |
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221 | (10) |
| Index |
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231 | |