TY  - UNPD
A1  - Noth, Felix
A1  - Slotty, Constantin F.
A1  - Hackethal, Andreas
T1  - Does IT standardization help to boost cost and profit efficiency? Empirical evidence from German savings banks
T2  - Universität Frankfurt am Main. Fachbereich Wirtschaftswissenschaften: [Working paper series / Finance and accounting] Working paper series, Finance & Accounting ; No. 204
N2  - This paper investigates the impact of IT standardization on bank performance based on a panel of 457 German savings banks over the period from 1996 to 2006. We measure IT standardization as the fraction of IT expenses for centralized services over banks' total IT expenses. Bank efficiency, in turn, is measured by traditional accounting performance indicators as well as by cost and profit efficiencies that are estimated by a stochastic frontier approach. Our results suggest that IT standardization is conducive to cost efficiency. The relation is positive and robust for small and medium-sized banks but vanishes for very large banks. Furthermore, our study confirms the often cited computer paradox by showing that total IT expenditures negatively impact cost efficiency and have no influence on bank profits. To the best of our knowledge, this paper is first to empirically explore whether IT standardization enhances efficiency by employing genuine data of banks' IT expenditures. JEL Classification: C23, G21 Keywords: IT standardization, cost and profit efficiency, savings banks
T3  - Working paper series / Johann-Wolfgang-Goethe-Universität Frankfurt am Main, Fachbereich Wirtschaftswissenschaften : Finance & Accounting - 204 
KW  - IT standardization
KW  - cost and profit efficiency
KW  - savings banks
KW  - Deutschland
KW  - Kreditwesen
KW  - Sparkasse
KW  - Informationstechnik
KW  - Standardisierung
KW  - Unternehmenserfolg
KW  - Leistungsbewertung
KW  - Geschichte 1996-2006
Y1  - 2009
UR  - http://publikationen.ub.uni-frankfurt.de/frontdoor/index/index/docId/6907
UR  - https://nbn-resolving.org/urn:nbn:de:hebis:30-69809
PB  - Univ., Fachbereich Wirtschaftswiss.
CY  - Frankfurt am Main
ER  -