MANAGEMENT ACCOUNTING INFORMATION-SYSTEMS IN UK BUILDING SOCIETIES

A significant feature of the UK economy over the past decade has been the growth in the financial services sector. Little has been written o n the nature and content of accounting information systems in the fina ncial services sector. To remedy this deficiency a postal survey and i nterviews were undertaken to provide information on the nature and sco pe of management accounting information systems within UK building soc ieties. This paper reports on the survey and interview findings relati ng 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 performa nce.