SciELO - Scientific Electronic Library Online

vol.64 issue1The economic cost of extreme and severe droughts in soybean production in ArgentinaAntecedents of revisited intention : Evidence from Indonesia zoo tourism author indexsubject indexsearch form
Home Pagealphabetic serial listing  

Services on Demand




Related links

  • Have no similar articlesSimilars in SciELO


Contaduría y administración

Print version ISSN 0186-1042


CAMPOVERDE CAMPOVERDE, Jorge Arturo; ROMERO GALARZA, Carlos Armando  and  BORENSTEIN, Denis. Evaluation of the efficiency of savings and credit cooperatives in Ecuador: A Data Envelopment Analysis (DEA) Aplication. Contad. Adm [online]. 2019, vol.64, n.1. ISSN 0186-1042.

One of the foremost pillars of the Ecuadorian financial system is the one made up by Savings and Credit Cooperatives, due to its high growth in recent years and the large number of customers that has been able to attract. The main purpose of this study is to make an analysis about the technical effectiveness of 18 Savings and Credit Cooperatives (COACs) considered in “Segment 1” in the ranking of Ecuadorian cooperatives in 2016, presented by the Superintendency of Popular and Solidarity Economy (SPSE). The dataset used for the analysis corresponds to a ten-year period, 2007-2016. We have used the DEA model (Data Envelopment Analysis) to measure the level of efficiency for each cooperative, obtaining as a result an average of 77.02% of efficiency in all analyzed period, giving as a result only one cooperative with the hundred percent of efficiency.

Keywords : Data envelopment analysis; Efficiency; Savings and credit cooperatives; Decision making unit.

        · abstract in Spanish     · text in English | Spanish     · English ( pdf ) | Spanish ( pdf )