Eficiência Das Agências Bancárias Tradicionais Sob a Ótica Da Análise Envoltória De Dados

The Effect of Fund Transfer Pricing on Brazilian Bank Branch Performance

“…With increased competition from new products and distribution channels, banks strive to succeed by improving their performance using financial performance measurement systems (Carlsson-Wall et al, 2016;Elliot, 2016;Krishnan et al, 1999). However, the literature does not agree upon the best technique for evaluating bank branch performance (Souza et al, 2008;Paradi & Zhu, 2013) and, given the diversified portfolio of products in commercial banks, there is a fruitful environment for using various criteria for evaluating the performance of bank branches (Bidinoto et al, 2015;Friedrich et al, 2022).…”

“…Studies analysing the performance of Brazilian bank branches focus on either strategic issues and qualitative measurement (e.g., Machado Jr & Rotondaro, 2003;Melo & Domenico, 2012;Neves Júnior et al, 2007;Rocha, 1987) or the quantitative measurement of the performance of commercial banks and their branches (e.g., Freitas & Morais, 2008;Neves Júnior et al, 2007). The most frequently used methods to measure the performance of Brazilian commercial banks and their branches were data envelopment analysis (DEA) (Becker et al, 2003;Cavalcante & Macedo, 2011;Friedrich et al, 2022;Macedo & Cavalcante, 2009;Souza et al, 2008), analytic hierarchy process (AHP) (Bidinoto et al, 2015), and principal components analysis (PCA) (Crocco et al, 2002). Bidinoto et al (2015) provide a brief commentary on the different methods used to measure the performance of bank branches, and Ahmad et al (2020) offer a more comprehensive review.…”

“…Performance appraisal systems are key factors in ensuring the successful implementation of an institution's strategies and techniques to achieve its objectives (Ahmad et al, 2020;Ferreira & Otley, 2009;Kim, 2018). Because financial institutions can have a diversified product portfolio, there is a fruitful environment for a more comprehensive approach to the performance evaluation of bank branches (Bidinoto et al, 2015;Friedrich et al, 2022). While management accounting studies discuss the need for comprehensive and multi-dimensional performance measurement systems in organisations (Ferreira & Otley, 2009;Hall, 2008;Kaplan & Norton, 1996), there is no consensus in the literature on the most appropriate technique for evaluating bank branch performance (Ahmad et al, 2020;Paradi & Zhu, 2013;Souza et al, 2008).…”