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The balanced scorecard – financial perspective versus customer perspective on the german banking market in the 21st century


  • Kocher, Klaus

    () (PhD.-Student Faculty of Management Comenius University in Bratislava)

  • Slahor, Ludomir

    () (Faculty of Management Comenius University in Bratislava, Department of Economics and Finance)


During the past ten years, and notably during the financial crisis of 2007, the German banking market has experienced large financial losses along with some restructuring in various corporate structures of banks. For this reason, the fundamental tensions between financial and customer perspective in the different types of credit institutions will be discussed in this paper. One of the tasks herein is to lay out the specific structure of the German banking market while also undertaking a basic banking classification besides the capital contributions on the part of households. The balanced scorecard will be used to assist us in understanding the relationship and difficulties between the financial perspective and that of the customer, allowing us to individually analyze the different bank structures in light of the different interests. In doing so, we will consider the usefulness of the balanced scorecard as a sensible strategic management process for financial institutions and also consider which banking world related components of the everyday world of finance can be related to the different perspectives of a balanced scorecard. In conclusion, we will explicitly elaborate the tension between the financial and customer perspectives in light of the different credit institutions existing on the German market.

Suggested Citation

  • Kocher, Klaus & Slahor, Ludomir, 2015. "The balanced scorecard – financial perspective versus customer perspective on the german banking market in the 21st century," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 23-28, April.
  • Handle: RePEc:ris:zfioef:0018

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    More about this item


    Financial Institution; Corporate Governance; Balanced Scorecard; F inancial Perspective; Cust omer Perspective;

    JEL classification:

    • G10 - Financial Economics - - General Financial Markets - - - General (includes Measurement and Data)
    • G20 - Financial Economics - - Financial Institutions and Services - - - General
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics


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