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Common Data and Controlling General Ledger paradigm of banking data services

Every banking organization that aims to effectively manage its business and meet regulatory requirements must have purposefully managed accurate and accessible information. Therefore, there is a need for an effective system of data services and business intelligence tools, and this need must govern the design of data warehouses. This work is based on the idea that in order to fulfill the long-term strategic objectives of data services it is not enough to merely define the organizational and technological elements of their operation, but it is also necessary to establish a basic paradigm with which to shape its form and content. The authors here define the Common Data and Controlling General Ledger paradigm for this purpose, developing this concept on the basis of their practical experience, and arguing the advantages of this paradigm for the entire banking organization.