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Non-financial measurements in banking industries of Sweden, Romania and Ukraine

Popa, Camelia-Luminita and Zhelyuk, Tetyana (2009)
Department of Business Administration
Abstract
Our study explored the use of non-financial measurements in financial services industries in Sweden, Romania and Ukraine. The countries were selected on grounds of the authors' nationality and the masters program. The analysis was focused on the use in practice of the latest theoretical developments, the non-financial indicators link with the banks’ strategies and the financial measurements and the differences in use between the three countries found at different economic development levels.
The findings indicate that Swedish banks use a more mature and developed performance measurement system, which includes non-financial measurements besides financial ones. The study indicates that banks from the other two countries use a performance... (More)
Our study explored the use of non-financial measurements in financial services industries in Sweden, Romania and Ukraine. The countries were selected on grounds of the authors' nationality and the masters program. The analysis was focused on the use in practice of the latest theoretical developments, the non-financial indicators link with the banks’ strategies and the financial measurements and the differences in use between the three countries found at different economic development levels.
The findings indicate that Swedish banks use a more mature and developed performance measurement system, which includes non-financial measurements besides financial ones. The study indicates that banks from the other two countries use a performance measurement system in its early development stages with strong influences from traditional accounting systems. The results also indicate a possible further development of the performance measurement system in Romania and Ukraine considering mainly the great influence of the foreign ownership, latest theoretical developments exposure and also the interest showed at declarative level for the non-financial dimensions. (Less)
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author
Popa, Camelia-Luminita and Zhelyuk, Tetyana
supervisor
organization
year
type
H1 - Master's Degree (One Year)
subject
keywords
Management of enterprises, strategy., banking industry, Non-financial measurements, performance measurement system, Företagsledning, management
language
Swedish
id
1437603
date added to LUP
2009-06-08 00:00:00
date last changed
2012-04-02 17:27:21
@misc{1437603,
  abstract     = {Our study explored the use of non-financial measurements in financial services industries in Sweden, Romania and Ukraine. The countries were selected on grounds of the authors' nationality and the masters program. The analysis was focused on the use in practice of the latest theoretical developments, the non-financial indicators link with the banks’ strategies and the financial measurements and the differences in use between the three countries found at different economic development levels.
The findings indicate that Swedish banks use a more mature and developed performance measurement system, which includes non-financial measurements besides financial ones. The study indicates that banks from the other two countries use a performance measurement system in its early development stages with strong influences from traditional accounting systems. The results also indicate a possible further development of the performance measurement system in Romania and Ukraine considering mainly the great influence of the foreign ownership, latest theoretical developments exposure and also the interest showed at declarative level for the non-financial dimensions.},
  author       = {Popa, Camelia-Luminita and Zhelyuk, Tetyana},
  keyword      = {Management of enterprises,strategy.,banking industry,Non-financial measurements,performance measurement system,Företagsledning,management},
  language     = {swe},
  note         = {Student Paper},
  title        = {Non-financial measurements in banking industries of Sweden, Romania and Ukraine},
  year         = {2009},
}