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Development of Economical Evaluation Method on Information System Investment during Monetary Crisis

Research Project

Project/Area Number 11553001
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section展開研究
Research Field 経済政策(含経済事情)
Research InstitutionKansai University

Principal Investigator

UKAI Yasuharu  Kansai University, Faculty of Informatics, Professor, 総合情報学部, 教授 (70098101)

Co-Investigator(Kenkyū-buntansha) SUDA Kazuyuki  Kobe University, Research Institute for Economics and Business Administration, Professor, 経済経営研究所, 教授 (00171273)
IWASA Yoichi  Kansai University, Faculty of Commerce, Professor, 商学部, 教授 (40107933)
SHIBA Kenji  Kansai University, Faculty of Commerce, Professor, 商学部, 教授 (40154231)
WATANABE Shinji  Osaka Prefecture University, College of Integrated Arts and Sciences, Full Time Lecturer, 総合情報学部, 教授 (80254449)
TAKEDA Koichi  Hosei University, Faculty of Economics, Associate Professor, 経済学部, 助教授 (40328919)
榎原 博之  関西大学, 工学部, 助教授 (50194014)
西本 秀樹  関西大学, 総合情報学部, 教授 (70164605)
天野 昌功  千葉大学, 法経学部, 教授 (80092617)
岩村 充  早稲田大学, アジア太平洋研究センター, 教授 (60308236)
Project Period (FY) 1999 – 2002
Project Status Completed (Fiscal Year 2002)
Budget Amount *help
¥14,400,000 (Direct Cost: ¥14,400,000)
Fiscal Year 2002: ¥2,600,000 (Direct Cost: ¥2,600,000)
Fiscal Year 2001: ¥2,600,000 (Direct Cost: ¥2,600,000)
Fiscal Year 2000: ¥2,600,000 (Direct Cost: ¥2,600,000)
Fiscal Year 1999: ¥6,600,000 (Direct Cost: ¥6,600,000)
KeywordsInformation System Investment / Banking Industry / Micro Data / Productivity Analyses / Management Accounting / Balanced Scorecard / 金融危機 / 情報システム / 投資評価手法 / コンピュータ・ハードウェア / コンピュータ・ソフトウェア / 会計情報開示 / 銀行 / 生産関数
Research Abstract

This research started from the recognition that the measurement of information technology assets contribution to the firms' value in the stock market is proper to the evaluation of industries' information system investment but not to one of firms' specific information system. At first, we selected technical efficiency index defined by the distance of the actual inputs and output combination from the production frontier in order to take cross section analyses of the interaction between individual banks' several types of assets and this efficiency during the time of 1993-99. Our statistical computer software was LIMDEP ver.8.0, Econometric Software Inc. the most difficult condition to this efficiency was how to define the production of bank. We tried five types of definition to measure it. The largest number of the statistically significant cases was founded when we used the definition of total value of deposit and net loans: loans deducted by nonperforming loans. It was also cleared that the computer software asset always had stable positive effect to this efficiency. This evaluation method will be applied to time series analysis of individual bank.
Second, we realized that organization constitution and human capital of individual bank were decisive factors to information system working. We developed a statistical evaluation method of these factors. We mailed 600 IT strategy questionnaires to the blanch bureaus of Japan Postal Service by stratified sampling. The final number of returned answers was 326. The analyses of cross tabulation for these answers derived our third finding that on the job training and management decentralization were important to improve the technical efficiency concerning IT investment. Finally, balanced scorecards of four largest Japanese banking groups were introduced in order to diversify IT investment evaluation. Financial data were reciprocal movement to the other data including IT index. This was our forth finding.

Report

(5 results)
  • 2002 Annual Research Report   Final Research Report Summary
  • 2001 Annual Research Report
  • 2000 Annual Research Report
  • 1999 Annual Research Report
  • Research Products

    (28 results)

All Other

All Publications (28 results)

  • [Publications] 鵜飼康東: "日本の銀行業における情報技術投資の経済効果"関西大学経済論集. 51(2). 179-209 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 鵜飼康東: "日本の銀行業におけるソフトウェア資産のパネルデータ分析"関西大学経済論集. 51(3). 333-351 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 岩佐代市: "IT革新の進展と金融システムの変容"関西大学商学論集. 45(6). 497-578 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 須田一幸: "ERPパッケージと簿記教育"関西大学商学論集. 45(6). 457-472 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Shiba, Kenji: "Accounting Big Bang and Corporate Behaviour in Japan"RCSS Discussion Paper Series. 4. 1-55 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 鵜飼康東: "銀行業情報システム投資の経済分析"多賀出版. 266 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Ukai, Yasuharu: "Information Technology Investment in Japanese Banks"The Economic Review of Kansai University. Vo. 51, No. 2. 179-209 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Ukai, Yasuharu: "Panel Data Analyses of Computer Software Assets in the Banks of Japan"The Economic Review of Kansai University. Vo. 51, No. 3. 333-351 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Iwasa, Yoichi: "IT Innovation and the Financial System"The Economic Review of Kansai University. Vo. 45, No. 6. 497-578 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Suda, Kazuyuki: "Enterprise Resource Planning and Its Influence on Accounting Education"The Economic Review of Kansai University. Vo. 45, No. 6. 457-472 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Shiba, Kenji: "Accounting Big Bang and Corporate Behavior in Japan"RCSS Discussion Paper Series. No. 4. 1-55 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] Ukai, Yasuharu: "Economic Analyses of Information Technology Investment in Japanese Banks"Taga Shuppan Publisher. 266 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2002 Final Research Report Summary
  • [Publications] 柴 健次: ""Accounting Big Bang" and Corporate Behaviour in Japan"RCSS Discussion Paper. 4. 1-55 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 榎原 博之: "Load Fluctuation-Based Dynamic File Allocation with Cost-Effective Mirror Function"IEICE TRANSACTIONS on Communications. E86-B・4. 1317-1326 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 鵜飼 康東: "銀行業情報システム投資の経済分析"多賀出版. 267 (2003)

    • Related Report
      2002 Annual Research Report
  • [Publications] 須田一幸: "キャッシュフロー情報と利益情報の有効性"会計. 160・1. 39-50 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 須田一幸: "減損会計の実務と情報内容"会計プログレス. 2. 23-35 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 鵜飼康東, 渡邊真治: "日本の銀行業における情報技術投資の経済効果"関西大学経済論集. 51・2. 179-209 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 鵜飼康東, 竹村敏彦: "日本の銀行業におけるソフトウェア資産のパネルデータ分析"関西大学経済論集. 51・3. 333-351 (2001)

    • Related Report
      2001 Annual Research Report
  • [Publications] 鵜飼康東: "情報システム投資は生産性の向上をもたらしたのか?"関西大学経済論集. 20・2. 145-153 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 西本秀樹: "ユーザ・インターフェースの設計・評価に関する手法"ヒューマンインターフェースシンポジウム2000論文集. 76-82 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岩佐代市: "IT革新の進展と金融システムの変容"関西大学商学論集. 45・6. 497-578 (2001)

    • Related Report
      2000 Annual Research Report
  • [Publications] 柴健次: "金融負債の現在価値"企業会計(中央経済社). 52・8. 38-47 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 須田一幸: "固定資産の現在価値"企業会計(中央経済社). 52・8. 24-30 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 須田一幸: "財務制限条項と経営者の裁量行動"関西大学商学論集. 44巻・4号. 99-136 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 岩佐代市: "公的金融システムをめぐる諸論点の考察"関西大学商学論集. 44巻・2号. 20-45 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 天野昌功: "Credit rationing of Baysian bank with simple screening"Japan and the World Economys. No.11. 545-566 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 柴健次: "テキスト金融情報会計"中央経済社. 212 (1999)

    • Related Report
      1999 Annual Research Report

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Published: 1999-04-01   Modified: 2016-04-21  

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