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

  • Wanderson Rocha Bittencourt Universidade de Brasília - UNB
  • Valéria Gama Fully Bressan Universidade Federal de Minas Gerais - UFMG
  • Aureliano Angel Bressan Universidade Federal de Minas Gerais - UFMG
  • Clayton Peixoto Goulart Veris Educacional S/A - IBMEC-MG
DOI: https://doi.org/10.4025/enfoque.v35i2.31132

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

Published
2016-08-24
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
Issue
Vol 35 No 2 (2016)
Section
Original Articles

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