تقييم الكفاءة التشغيلية للمصرف الإسلامي و المصرف التقليدي : دراسة مقارنة بين بنك البركة الجزائري و سوسيتي جنرال الجزائر-باستخدام نموذج العائد على حقوق الملكية

الملخص EN

The aim of this study is to try to evaluate the performance of Islamic and conventional banks using the ROE model (DuPont Model) to compare the performance of these banks and to determine their efficiency in cost control and profit recognition and to identify the ability of Islamic banks to compete with conventional banks that operate in the same business environment.The study concluded that Al Baraka Bank was better than Societe Generale in the three profitability indices (ROE, PM, ROA).

On the other hand, Societe Generale of Algeria was better than Al Baraka Bank in terms of the good use of its assets.