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Chukiat, C., Jittaporn, S., Thanes, S., Prasert, C., & Songsak, S. (2010). A Panel Cointegration Analysis: An Application to International Tourism Demand of Thailand. Annals of the University of Petrosani, Economics, 10, 69-86.

has been cited by the following article:

• TITLE: Assessment of Management Accounting Decision Making in Banking: Alignment and Appropriation of Distribution Cost

  AUTHORS: Patrick Darkwa

  KEYWORDS: Management Accounting, Decision-Making, Distribution Cost, Cost Alignment, Lending Rate, Commercial Banks, Dynamic GMM Estimator

  JOURNAL NAME: Open Journal of Accounting, Vol.11 No.2, April 25, 2022

  ABSTRACT: This study investigated how the management accounting decision-making framework is applied in the alignment of distribution cost within the banking business model by analyzing the extent of pass-through of commercial banks’ distribution cost to interest rates on loans and advances. Data from 2010 to 2018 on commercial banks’ lending rate and financial statement variables thought to influence commercial banks’ distribution cost structure were extracted from the annual financial reports of ten commercial banks. Using the Arellano-Bond and Bover Dynamic Panel Generalized Method of Moments Estimator (GMM), the study finds that, the pass-through from commercial banks’ cost structure to lending rate is significant but low. It was ascertained that, a percentage increase in commercial banks’ cost structure causes an increase from 11% to 15% in lending rate. The study further finds a long-run relationship between cost expenditure of commercial banks’ and the factors thought to influence cost structure. Cost management and strategic pricing behaveour other than what economic theory proposed were eminent in the findings of this study.