A Novel Approach to Evaluating Bank Branch Performance: Integrating Financial Ratios and Data Envelopment Analysis (DEA)
- سال انتشار: 1404
- محل انتشار: Accounting and Auditing with Applications، دوره: 2، شماره: 3
- کد COI اختصاصی: JR_JAAA-2-3_004
- زبان مقاله: انگلیسی
- تعداد مشاهده: 54
نویسندگان
Department of Industrial Engineering, Science and Research Branch, Islamic Azad University, Tehran, Iran.
Department of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
چکیده
The banking system has a direct and reciprocal relationship with economic growth; thus, improving the efficiency of banks contributes significantly to sustainable economic development. Efficiency can be defined in various ways—for instance, a fully efficient organization utilizes ۱۰۰% of its potential. Efficiency is typically assessed from technical, allocative, and economic perspectives, using both basic and advanced methods. In manufacturing firms, final outputs are usually tangible and well-defined. However, in the banking sector, outputs are less concrete and depend on how a bank’s role is conceptualized. Two major perspectives define the function of banks: first, as financial intermediaries—where inputs include labor, capital, and deposits, and outputs comprise loans and other income-generating assets; and second, as service providers—where inputs remain labor and capital, but outputs include deposits, loans, and other financial services. This study evaluates the efficiency of bank branches using two distinct approaches: financial ratios and Data Envelopment Analysis (DEA). The findings highlight and compare the strengths and limitations of each method, providing a comprehensive view of branch performance.The banking system has a direct and reciprocal relationship with economic growth; thus, improving the efficiency of banks contributes significantly to sustainable economic development. Efficiency can be defined in various ways—for instance, a fully efficient organization utilizes ۱۰۰% of its potential. Efficiency is typically assessed from technical, allocative, and economic perspectives, using both basic and advanced methods. In manufacturing firms, final outputs are usually tangible and well-defined. However, in the banking sector, outputs are less concrete and depend on how a bank’s role is conceptualized. Two major perspectives define the function of banks: first, as financial intermediaries—where inputs include labor, capital, and deposits, and outputs comprise loans and other income-generating assets; and second, as service providers—where inputs remain labor and capital, but outputs include deposits, loans, and other financial services. This study evaluates the efficiency of bank branches using two distinct approaches: financial ratios and Data Envelopment Analysis (DEA). The findings highlight and compare the strengths and limitations of each method, providing a comprehensive view of branch performance.کلیدواژه ها
Data envelopment analysis, Efficiency evaluation, Input-output identification, Bank branches, Financial ratiosاطلاعات بیشتر در مورد COI
COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.
کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.