Start Page
Information About the Journal
Magazine Subscription
Thematic profile of the Journal
The latest
Issues List
Editorial Council
Editorial Board
Magazine Representatives
Article Submission Guidelines
Sheshukova T. G.
Perm State National Research University, PhD (Economics), Professor
Kotova K. Yu.
Assistant Professor, Perm State National Research University, PhD (Economics)
Skriabina E. D.
MA student, Perm State National Research University

Managerial accounting as a tool to increase banking efficacy (Russia, Perm)
The article analyzes present-day publications, mostly foreign, focusing on the increase of efficacy in the banking sector by way of higher managerial accounting and construction of efficient system of such accounting in individual banks. Works by scholar from Great Britain, Ghana, Germany, Hong Kong, Greece, Canada, China, Lithuania, Netherlands, New Zealand, Norway, Russia, USA, Finland and France published in the international SCOPUS database over the last 19 years served as theoretical basis of the study. As a result, the authors distinguished priority directions in the development of managerial accounting that should be implemented into Russian banking practice in order to increase its efficacy, competitiveness and sustainable development. Among such directions are: adaptation of methods and technologies of strategic managerial accounting in the banking sphere; development of multi-criteria hierarchical methodologies of banking evaluation with the use of stakeholder approach; implementation of innovative banking products and their evaluation; improvement of budgeting with regards to coordination, accounting for banking risks and standardization of banking activity
Key words: banks, managerial accounting in a bank, strategic accounting, stakeholder theory, budgeting, efficacy
Pages: 74 - 79

1. .. : , // . 2016. 4 (29). . 8195.
2. .. // Scientific Journal of KubSAU. 2013. 87. . 111.
3. .. // . 2015. 21. . 104105.
4. .. . .: . , 2006. 160 .
5. .. // : . 2010. 10. . 5664.
6. .., .. // . : . 2010. 4. -.2026.
7.Adusei M. The impact of bank size and funding risk on bank stability.Cogent Economics & Finance,3(1), 2015. 19p. https://doi.org/10.1080/23322039.2015.1111489
8.Anandarajan A., Dimitropoulos P.E., Leventis, S. Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks. J Financ Serv Res, 2011. P. 103122. https//doi:10.1007/s1069301000961
9.Andersen B., Bititci U., MelnykS.A., PlattsK., Tobias J. Is performance measurement and management fit for the future? Management Accounting Research, Vol. 25, 2014. P. 173186.
10.Bebbington J., Thomson I. Sustainable development, management and accounting: Boundary crossing. Management Accounting Research, Vol. 24, 2013. P. 277283.
11.Billings M., Capie F. The development of management accounting in UK clearing banks, 192070. Accounting, Business & Financial History, p. 317338.
12.Burns J., Nixon B. Strategic management accounting. Management Accounting Research, Vol. 23, 2012. P. 225 228.
13.Cheng H.C., Madan M.S., Motwani J. Implementing quality management in the banking services sector. Total Quality Management, Vol. 7, No. 4, 1996, P. 347356.
14.Demeré B.W., Krishnan R., Sedatole K.L., WoodsA. Do the incentive effects of relative performance measurement vary with theex anteprobability of promotion? Management Accounting Research, Vol. 30, 2016. P. 1831.
15.Deville A., Ferrier F.D., Leleu H. Measuring the performance of hierarchical organizations: An application to bank efficiency at the regional and branch levels. Management Accounting Research, Vol. 25. 2014. P. 3044.
16.Distinguin I., Hasan I., Tarazi A. Predicting rating changes for banks: how accurate are accounting and stock market indicators? Annals of Finance, Springer Verlag, 2012. P. 130.
17.Fungáčová Z., Weill L. Bank Liquidity Creation in Russia. Eurasian Geography and Economics, 2012. P. 285299.
18.Härtl R., Johanning L. Risk Budgeting with Value at Risk Limits. Risk Management Part 1, 2005. P. 143157.
19.Järvenpää M., Krumwiede K., Länsiluoto A. Conflicting interests but filtered key targets: Stakeholder and resource-dependency analyses at a University of Applied Sciences. Management Accounting Reserach, 24 (3), 2013. P. 228245.
20.Kakes J., Pouw L. What drives bank earnings? Evidence for 28 banking sectors. Applied Economics Letters, 2013. P. 10621066. DOI: 10.1080/13504851.2013.783676
21.Lin B., Lin C-W., Shih K-H. Assessing the quality gap of intellectual capital in banks. Total Quality Management & Business Excellence, 2011. P. 289303. DOI: 10.1080/14783363.2010.530814
22.Marginson D., McAulay L., RoushM., Zijl T. Examining a positive psychological role for performance measures. Management Accounting Research, Vol. 25, 2014. P. 6375.
23.Mencaitė E., Stankevičienė J. The evaluation of bank performance using a multicriteria decision making model: a case study on Lithuanian commercial banks. Technological and Economic Development of Economy, 2012. P. 189205. DOI: 10.3846/20294913.2012.668373
24.Sponem S., Lambert C. Exploring differences in budget characteristics, roles and satisfaction: A configurational approach. Management Accounting Research, Vol. 30, 2016. P. 4761.
25.Steen M., Tillema S. Co-existing concepts of management control. The containment of tensions due to the implementationof lean production. Management Accounting Research, Vol. 27, 2015. P, 6783.

Article in russian

Back to the issue content

Copyright © Problems of Modern Economics 2002 - 2020