Table of contents : Preface......Page 8 Contents......Page 12 Authors......Page 16 List of Figures......Page 17 List of Tables......Page 18 Part I Past and Present of Information System Investment in the Banking Industry......Page 20 Past and Present of Information Systems in Banks......Page 22 Information System Strategy of Nationwide Banks......Page 48 Part II Review of Information System Analyses......Page 72 Limit of Aggregate Level Analysis of Information System Investment......Page 74 Firm-Level Analysis of Information Systems Investment......Page 90 Part III Positive Analyses of Information System Investment in the Banking Industry......Page 108 Outlook and Study Process of Questionnaires......Page 110 Disclosure and Circumstances Concerning Information System Assets......Page 126 Cross-Section Analysis of Information System Investment......Page 146 8 Analysis of Information System Investment Using Questionnaire Data......Page 168 9 Analysis of Information System Investment Using Public Data......Page 184 10 Conclusion......Page 206 Part IV Appendix......Page 210 Information System Investment Questionnaires 1995-1997......Page 212 B Documents about Accounting Standards......Page 226 Mathematical Appendix......Page 236 References......Page 240 Index......Page 250