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De nouvelles mesures pour comparer la performance opérationnelle et financière des agences bancaires

Author

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  • Aude Deville
  • Hervé Leleu

Abstract

In this paper, we introduce two new indicators of the operational and the financial performance of bank branches networks. We develop an alternative approach to the traditional productivity measures to take into account size, environmental and structural effects in the benchmark process. We use a nonparametric production frontier to estimate the efficiency indices within a unified framework. We apply our analysis to a sample of 1 423 bank branches belonging to 15 regional banks. Our results show that the operational and financial performances are weakly related to each other. Therefore, the two types of indicators appear to be more complementary rather than substitute.

Suggested Citation

  • Aude Deville & Hervé Leleu, 2010. "De nouvelles mesures pour comparer la performance opérationnelle et financière des agences bancaires," ACCRA, Association francophone de comptabilité, vol. 16(2), pages 97-126.
    • Handle: RePEc:cai:accafc:cca_162_0097
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    Cited by:

    1. François Meyssonnier, 2011. "Le contrôle de gestion des services : Réflexion sur l'instrumentation et les concepts," Post-Print hal-00650555, HAL.
    2. Damien Bo & Aude Deville & Philippe Luu, 2013. "Evaluation de la performance des villes françaises," Post-Print hal-01002928, HAL.
    3. Simon Cornée & Gervais Thenet, 2016. "Efficience des institutions de microfinance en Bolivie et au Pérou:une approche data envelopment analysis en deux étapes," Revue Finance Contrôle Stratégie, revues.org, vol. 19(1), pages 65-91, March.
    4. François Meyssonnier, 2012. "Le contrôle de gestion des services : réflexion sur les fondements et l'instrumentation," Working Papers hal-00694326, HAL.

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