Past and Present of Information System Investment in the Banking Industry.- Past and Present of Information Systems in Banks.- Information System Strategy of Nationwide Banks.- Review of Information System Analyses.- Limit of Aggregate Level Analysis of Information System Investment.- Firm-Level Analysis of Information Systems Investment.- Positive Analyses of Information System Investment in the Banking Industry.- Outlook and Study Process of Questionnaires.- Disclosure and Circumstances Concerning Information System Assets.- Cross-Section Analysis of Information System Investment.- Analysis of Information System Investment Using Questionnaire Data.- Analysis of Information System Investment Using Public Data.- Conclusion.- Information System Investment Questionnaires 1995-1997.- Documents about Accounting Standards.- Mathematical Appendix.