The Basic Units of Analysis for Managing Spanish Savings and Rural Banks: A Comparative Analysis
Pilar Ibarrondo Dávila
The basic units of analysis for managing Depository Financial Institutions are the central axes where management accounting information should be generated and, consequently, are also formed as an essential instrument to support the managerial decisions. Once the basic analysis units for information systems in the rural and savings banks are defined, we offer the results obtained by means of a survey carried out in the aforementioned institutions. So the relevance of this analysis unit in their information systems may be known. The empirical study carried out has shown that the main analysis unit in both categories of entities is the branch office, followed by regional management. Products and customers have a minor relevance in their information systems, particularly in the rural banks.
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