The South African banking sector is characterised as being highly competitive and has adopted several management accounting techniques to assist in setting the direction for the sector. As a consequence, activity-based costing (ABC) is one of the techniques employed.The research evaluated the...

The purpose of this research was to determine whether electronic purse (e-purse) schemes could be positioned as alternatives to existing payment methods for low value transactions. The focus was on low value transactions since it was widely believed that this was the area for which e-purse...

The banking sector in South Africa is grappling with an imperative to transform of which one of the most significant issues is that of providing banking products and services to a market segment that has historically been excluded and neglected from access to financial products and services. The...

The recent rise in the numbers of high net worth and high net income individuals andderegulation, globalisation and information access has driven the rapid growth in privatebanking in South Africa. Competition is fierce and differentiation on the basis ofinnovation and price only deliver short...

This study sets out to identify the criteria that multi-banked corporate customersoperating in South Africa use to decide which bank to allocate each foreignexchange deal to.The foreign exchange market is highly competitive, in order to retain and growmarket share the banks operating in this...

Regulatory, structural and technological factors have significantly changed the credit card environment throughout the world during the past two decades. Increased competition in the credit cards market and the arrival of non-traditional credit card providers like retailers and airlines has not...

Financial services integration, where a financial services organisation starts tooffer products from another financial services sector, has proliferated since the1980’s and this development is expected to continue into the foreseeable future.Some financial services integrations are considered...

The purpose of this study is to analyse the cost and profit efficiency of banksin South Africa. The cost-to-income ratio has always been used in the SouthAfrican banking sector in measuring efficiency. However this approach is verysimplistic and does not provide enough insight on real profit...

The new Basel Capital Adequacy Accord (Basel III) is an agreement among countries' central banks and bank supervisory authorities on the amount of capital banks must hold as a cushion against losses and insolvency. Basel III is of concern to Congress mainly because it could put U.S. financial...

In the increasingly competitive world of retail banking, organizations are focusing their attention on customer service as a means of increasing customer loyalty and retention. With this goal of increasing customer retention, the link between the attitudes of the service provider (employee...