Research Article
Benchmarking the Bank Branch Efficiency Through a New Dynamic Network DEA Model
Issue:
Volume 12, Issue 1, April 2024
Pages:
1-11
Received:
3 December 2023
Accepted:
29 December 2023
Published:
11 January 2024
Abstract: Evaluating the effectiveness and productivity of financial institutions has been a focal point of research for scholars, professionals, and government regulators. Considering the limited number of existing literature and the availability of segregated data from the Taiwanese banking industry, this paper enhances and uncovers how the efficiency of bank branches varies based on several characteristics, including region and location of the branch. This study proposes a new model by incorporating a carry-over input and segregating the branch production process into operational and investment divisions. Using a dataset of 121 Taiwanese branches, the findings were as follows: First, the overall efficiencies of bank branches are not on par regardless of investment or operational efficiencies. In other words, the result reveals that banking branches in Taiwan are not only far away from reaching unity in efficiency but that there are also rooms for further improvement for both types of efficiency, particularly investment efficiency. Second, the operational efficiencies of branches do not differ statistically between regions, although investment efficiencies do. Third, clustering the efficiency of branches based on characteristics provided evidence that branches located in industrial areas have a higher level of operational efficiency (and second highest investment efficiency) compared to other locations. Overall, our results emphasize that operational efficiency exhibits statistical variations across diverse locations, while there is no corresponding variability in investment efficiency within the Taiwanese banking industry. The findings contribute to a foundational understanding for researchers, practitioners, and stakeholders, paving the way for further exploration and practical applications in the dynamic landscape of financial institutions.
Abstract: Evaluating the effectiveness and productivity of financial institutions has been a focal point of research for scholars, professionals, and government regulators. Considering the limited number of existing literature and the availability of segregated data from the Taiwanese banking industry, this paper enhances and uncovers how the efficiency of b...
Show More
Research Article
An Investigation of the Internal Controls for Zambia Airports Corporation Limited Financial Performance
Hawthorn Munkasu*,
Chaste Nsama
Issue:
Volume 12, Issue 1, April 2024
Pages:
12-17
Received:
6 December 2023
Accepted:
25 December 2023
Published:
11 January 2024
Abstract: The study investigated internal controls for Zambia Airports Corporation Limited financial performance. This was necessitated by the observance of weaknesses in internal controls and financial performance of selected parastatal bodies in Zambia’s Auditors General’s report for the year ended 31st December, 2020. The main objective of the study was to establish the relationship between internal controls and financial performance at Zambia Airports Corporation Limited. Primary data was collected from a purpose sample of Lusaka based Zambia Airports Corporation Limited employees using questionnaire (98) as the main research tool and interview guide (5) as supplementary. Secondary data was collected through review of records such as audited financial statements, journals, and books. Quantitative data collected from questionnaires was analyzed by means of descriptive and inferential statistics. Statistical package for social sciences version 27 was also applied to complete the data analysis. Data collected from interviews was analyzed using thematic data analysis by examining themes within data. The study established a positive relationship between internal controls and financial performance. This implies that internal controls help achieve profit and revenue targets. To improve Zambia Airports Corporation Limited financial performance, it was recommended that management considers strengthening its internal controls by responding timely to evaluated risks, ensure risk management committee worked closely with internal audit committee, provide regular feedback on financial performance to its employees, conduct awareness workshop on internal controls and its importance to its employees, and ensure internal audit unit was adequately staffed.
Abstract: The study investigated internal controls for Zambia Airports Corporation Limited financial performance. This was necessitated by the observance of weaknesses in internal controls and financial performance of selected parastatal bodies in Zambia’s Auditors General’s report for the year ended 31st December, 2020. The main objective of the study was t...
Show More
Research Article
Socioeconomic Impact of a Credit and Development Cooperative on the Life of Members in the Province of Isabela
Lorna Fulong*,
Belinda Ramos
Issue:
Volume 12, Issue 1, March 2024
Pages:
18-26
Received:
16 January 2024
Accepted:
29 January 2024
Published:
21 February 2024
Abstract: This study delves into the profound socioeconomic implications of a Credit and Development Cooperative (CDC) within the lives of its members and identify operational challenges faced by the cooperative. It also aims to explore and analyze its tangible impact on the lives of its members, shedding light on how their socioeconomic conditions have evolved over time. By employing a descriptive design, a survey questionnaire was utilized, gathering responses from 109 voluntary participants, the research endeavors to comprehensively assess the cooperative's influence on economic well-being, social dynamics, and overall community development. Ethical considerations are paramount, ensuring the protection of participant confidentiality and rights. By analyzing the gathered data, the research illuminates the multifaceted contributions of the cooperative to economic prosperity and social well-being of its members and community development. Furthermore, findings indicate a significant positive impact of the cooperative's services on the socioeconomic well-being of its members. While only 27 members reported encountering issues with cooperative operations, the primary concern was the delay and non-payment of member obligations. This issue, recognized as potentially undermining the cooperative's stability, contrasts with the substantial assistance the cooperative has provided in improving members' socioeconomic lives. Further research is recommended to ascertain the generalization of these results.
Abstract: This study delves into the profound socioeconomic implications of a Credit and Development Cooperative (CDC) within the lives of its members and identify operational challenges faced by the cooperative. It also aims to explore and analyze its tangible impact on the lives of its members, shedding light on how their socioeconomic conditions have evol...
Show More
