Efficiency scale and technological change in credit unions and multiple banks using the COSIF

Authors

  • Wanderson Rocha Bittencourt Universidade de Brasília - UNB Author
  • Valéria Gama Fully Bressan Universidade Federal de Minas Gerais - UFMG Author
  • Aureliano Angel Bressan Universidade Federal de Minas Gerais - UFMG Author
  • Clayton Peixoto Goulart Veris Educacional S/A - IBMEC-MG Author

DOI:

https://doi.org/10.4025/enfoque.v35i2.31132

Keywords:

Bancos, Cooperativas de crédito, Índice de Malmquist, Análise Envoltória de Dados (DEA)

Abstract

The modernization of the financial intermediation process and adapting to new technologies, brought adjustments to operational processes, providing the reduction of information borrowing costs, allowing generate greater customer satisfaction, due to increased competitiveness in addition to making gains with long efficiency period. In this context, this research aims to analyze the evolution in scale and technological efficiency of credit and multiple cooperative banks from 2009 to 2013. We used the method of Data Envelopment Analysis - DEA, which allows to calculate the change in efficiency of institutions through the Malmquist Index. The results indicated that institutions that employ larger volumes of assets in the composition of its resources presented evolution in scale and technological efficiency, influencing the change in total factor productivity. It should be noticed that cooperatives had, in some years, advances in technology and scale efficiency higher than banks. However, this result can be explained by the fact that the average efficiency of credit unions have been lower than that of banks in the analyzed sample, indicating that there is greater need to improve internal processes by cooperatives, compared to multiple banks surveyed.

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Author Biographies

  • Valéria Gama Fully Bressan, Universidade Federal de Minas Gerais - UFMG

    Doutora em Economia Aplicada – UFV

    Professora da Faculdade de Ciências Econômicas – FACE – UFMG

  • Aureliano Angel Bressan, Universidade Federal de Minas Gerais - UFMG

    Doutor em Economia Aplicada – UFV

    Professor da Faculdade de Ciências Econômicas – FACE – UFMG

  • Clayton Peixoto Goulart, Veris Educacional S/A - IBMEC-MG

    Doutor em Administração - UFMG

    Professor na Veris Educacional S/A - IBMEC-MG

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Published

2016-08-24

Issue

Vol. 35 No. 2 (2016)

Section

Original Articles

License

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How to Cite

Bittencourt, W. R., Bressan, V. G. F., Bressan, A. A., & Goulart, C. P. (2016). Efficiency scale and technological change in credit unions and multiple banks using the COSIF. Enfoque: Reflexão Contábil, 35(2), 123-138. https://doi.org/10.4025/enfoque.v35i2.31132