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An Introduction to Horizontal Management in Financial Services (Part 2 of 2)
Author(s) -
Dauphinee Jeff,
Vercio Alan
Publication year - 2016
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.22233
Subject(s) - horizontal and vertical , transparency (behavior) , business , financial services , plan (archaeology) , financial management , accounting , finance , computer science , computer security , geography , archaeology , geodesy
This article is a follow up to “An Introduction to Horizontal Management in Financial Services (Part 1)” published in the July/August issue of JCAF . Part 1 identified the requirements for an organization structure to support horizontal management in financial services. This article, Part 2, establishes the measurement requirements. It begins with the end, which is a horizontal process P&L. Subsequent requirements include data structures to support horizontal management, the operational plan that feeds the financial plan, and the prerequisite operational transparency requirements to achieve financial transparency. © 2016 Wiley Periodicals, Inc.