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Accounting Regulation and Management Discretion in a British Building Society, Circa 1960

Batiz-Lazo, Bernardo; Billings, Mark - Volkswirtschaftliche Fakultät, … - 2009

This article explores the manipulation of published financial reports in order to counter the potentially unfavourable impact of newly introduced regulation. In this case the reported capital ratio of a major building society was enhanced using a sale and leaseback transaction with a related...

Persistent link: https://www.econbiz.de/10008540975

Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978

Batiz-Lazo, Bernardo; Noguchi, Masayoshi - Volkswirtschaftliche Fakultät, … - 2011

This study adds to the accounting history literature by looking at features common to major defalcations in two small-sized building societies (namely the Wakefield and the Grays). These features were the dominance of an individual over a building society’s systems, and poor systems of...

Persistent link: https://www.econbiz.de/10009211234

Comparative performance of UK mutual building societies and stock retail banks: further evidence: a comment

Batiz-Lazo, Bernardo; Billings, Mark - Volkswirtschaftliche Fakultät, … - 2009

Shiwakoti et al. (2008) concluded that four of the largest UK mutual societies which converted to listed bank status in 1997 outperformed, on a variety of measures, those societies which did not convert in the four-year periods both before and after conversion. All four converting societies have...

Persistent link: https://www.econbiz.de/10008592980

Is the future of the ATM past?

Batiz-Lazo, Bernardo; Reese, Claudia - Volkswirtschaftliche Fakultät, … - 2008

Just over 40 years ago the first cash dispensers became operational in the UK. From its modest beginnings this industry specific application evolved into the backbone of self service technology. In this article we consider their past and present to reflect on their future with the assistance of...

Persistent link: https://www.econbiz.de/10005616664

Building Bankomat: The development of on-line, real-time systems in British and Swedish savings banks, c.1965-1985

Batiz-Lazo, Bernardo; Karlsson, Tobias; Thodenius, Björn - Volkswirtschaftliche Fakultät, … - 2009

The massification of retail finance in the 1980s relied on the successful deployment of automated teller machines (ATM) and on-line real-time (OLRT) computing during the 1960s and 1970s. We document how the deployment of ATM networks interweaved with the adoption of OLRT computing in Sweden and...

Persistent link: https://www.econbiz.de/10008756282

The history of the Swedish ATM - Sparfrämjandet and Metior

Thodenius, Björn; Batiz-Lazo, Bernardo; Karlsson, Tobias - Volkswirtschaftliche Fakultät, … - 2010

In this paper we describe the first decades of the history of the Swedish ATM (Automated teller machine). Sweden was one of the pioneers in using ATMs, starting with cash dispensers or cash machines in 1967. The first machine was made operational and shown to the press on July 6, 1967, in...

Persistent link: https://www.econbiz.de/10008756288

Managing technological change by committee: Adoption of computers in Spanish and British savings banks (circa 1960-1988)

Batiz-Lazo, Bernardo; Maixe-Altes, J. Carles - Volkswirtschaftliche Fakultät, … - 2009

This article explores how savings banks managed the process of computerization through ad hoc management committees articulated under the aegis of national associations (with an emphasis on developments in Spain). The combination of cash payments (and low penetration of cheques) in the Spanish...

Persistent link: https://www.econbiz.de/10008756322

Historia de un romance singular: encuentros y desencuentros de la partida doble en México

Batiz-Lazo, Bernardo; Hernandez-Borreguero, Julian; … - Volkswirtschaftliche Fakultät, … - 2008

English abstract There is consensus in Mexican accounting historiography on the use of double entry bookkeeping by the end of the 19th century on both private and public enterprise. However, there is conflicting and even contradictory accounts as to when exactly did this technique arrived to the...

Persistent link: https://www.econbiz.de/10005621431

The emergence and growth of US-style business education in Mexico (1955-2005)

Batiz-Lazo, Bernardo - Volkswirtschaftliche Fakultät, … - 2008

Mexico. Design/methodology/approach - Archival research (including current writings) combines with unstructured interviews … working in Mexico and cases focusing on Mexican companies. Findings – The emergence of graduate degrees in management during … case studies overwhelmingly sought to help US managers doing business in Mexico. Since then a significantly greater number …

Persistent link: https://www.econbiz.de/10005621887

Engineering Change in Mexico: The Adoption of Computer Technology at Grupo ICA (1965-1971)

Batiz-Lazo, Bernardo; Haigh, Thomas - Volkswirtschaftliche Fakultät, … - 2009

Mexico at the time that it became the first Mexican multinational enterprise. Computerization took place independently of …

Persistent link: https://www.econbiz.de/10008623480