The paper focuses on the process by which a standardised paper format was introduced in the offices of financial institutions from 1926 to the early 1940s. The author of the paper asks how an innovation in the form of the introduction of uniform paper formats was accepted by financial institutions, i.e. whether it was a relatively simple and smooth process promising further improvements in bank operations and reduced overheads.
To confirm or refute this hypothesis, probes were made into the records of several financial institutions.