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Received: 2025-10-18 | Accepted: 2026-01-05 | Published: 2026-03-30

Title

Assessing bank efficiency with the use of DEA method: integrating intellectual capital into the evaluative framework

Abstract

Nowadays, banks play a key role in economic development and in ensuring the stability of the financial system; therefore, it is crucial to identify the factors that influence the efficiency of their operations. In the literature, this issue is analysed from two main perspectives: the bank as a producer and the bank as a financial intermediary. In the era of digitalisation and globalisation, competitiveness is no longer based solely on asset size or the growth of basic financial indicators, but rather on the ability to create and utilise intangible resources (intellectual capital). The research aims to assess the efficiency level of banks operating in Poland using two approaches: the traditional production-based efficiency approach and a modern approach based on intellectual capital. The research employs the non-parametric Data Envelopment Analysis (DEA) method, a widely used approach in banking efficiency research. The research sample consists of 10 listed banks on the Warsaw Stock Exchange (WSE), ensuring access to consistent and comparable financial and non-financial data. The selection of this group is based on their significant role in the Polish banking sector and their importance in the sector's transformation processes. The authors test the research hypothesis that the efficiency level of banks operating in Poland differs depending on the adopted evaluation approach — traditional (production-based) or modern, based on intellectual capital. Including intangible resources in the efficiency analysis significantly alters the classification of banks based on their performance. The study period covers the years 2015–2024.

Keywords

bank efficiency, DEA, intellectual capital, producer approach

JEL classifications

G20 , G21 , C14

URI

http://jssidoi.org/jesi/article/1404

DOI

DOI 10.9770/m5537237586

Pages

250-261

Funding

This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Anielak-Sobczak, Karolina

University of Lodz, Lodz, Poland https://www.uni.lodz.pl

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Florczak, Tomasz

University of Lodz, Lodz, Poland https://www.uni.lodz.pl

Articles by this author in: CrossRef | Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

Number

Issue date

March 2026

Issue DOI

DOI 10.9770/c6679368499

ISSN

ISSN 2345-0282 (online)

Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Article views & downloads

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References

Amirteimoori, A. (2025). Efficiency analysis in two-stage data envelopment analysis with shared resources and undesirable outputs: An application in the banking sector. International Transactions in Operational Research, 32(5), 2453-2473. https://doi.org/10.1111/itor.13454