Management Accounting Review
Online ISSN : 2435-6956
Management Accounting Practice for Utilising Regional Contribution Indicators
− Case Study of Matsumoto Shinkin Bank's Community-Focused Financial Initiatives −
Kohji Yoshikawa, Yutaka Shouji, Kiyotsugu Yoshihara
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2026 Volume 6 Issue 1 Pages 1-15

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Abstract

This paper examines changes in performance evaluation systems at regional financial institutions and the utilisation of the regional contribution indicator i Bank index, using Matsumoto Shinkin Bank as a case study. Alongside the introduction of problem-solving finance, a shift occurred from a volume-focused to a quality-focused approach. This was achieved through enhanced support capabilities for staff, facilitated by collaborative on-the-job training(OJT)between head office and branch personnel. While the i Bank index serves as an indicator showing the relative improvement in client company performance, this case study reveals its potential to function as a belief system, visualising the conceptual outcomes of community-based finance.

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© 2026 The Japan Cost Accounting Association
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