Manuell kontanthantering i begränsad omfattning : Strategi och styrning på funktionsnivå inom bankbranschen

Sammanfattning: In today’s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization. If the strategy is unclear employees may have difficulty knowing how to achieve the set objectives.  The empirical study is based on a case study of two banks that have chosen to maintain the strategy of manual cash handling to a limited extent. Bank staff were asked about the strategy regarding restricted cash handling, and how they expect it to affect management accounting. The results of the study shows that the banking industry is a highly controlled industry. Furthermore, restricted handling of cash partially affects the bank staff at a functional level. The service to manage cash over the counter is decreasing and begins to disappear and the service is replaced by ATM's and thus administrative management is the most affected. This in turn shows that banks need less staff and thus can decrease costs.