This paper implements DEA models to estimate the relative efficiency of selected banks in the United States. The proposed study uses two inputs, total assets and number of employees, and one output, net revenue for measuring the relative efficiency of selected banks. | Measuring the relative efficiency of banks using DEA method Accounting 3 2017 221 226 Contents lists available at GrowingScience Accounting homepage ac Measuring the relative efficiency of banks using DEA method Mohammad Reza Ghaelia a Faculty of Computer Studies and Information Systems Douglas College New Westminster Canada CHRONICLE ABSTRACT Article history Data Envelopment Analysis DEA is one of the most popular methods used for measuring the Received September 5 2016 relative efficiency of similar units by considering various input output parameters. This paper Received in revised format implements DEA models to estimate the relative efficiency of selected banks in the United November 11 2016 States. The proposed study uses two inputs total assets and number of employees and one Accepted January 20 2016 Available online output net revenue for measuring the relative efficiency of selected banks. The relative January 23 2017 efficiencies of different banks are analyzed. The preliminary results indicate that Santander Keywords Bank is the most efficient banks operating in the United States followed by SunTrust Bank and Data envelopment analysis HSBC. Other banks preserve lower efficiency compared with these three banks. DEA Efficiency Bank Industry 2017 Growing Science Ltd. All rights reserved. 1. Introduction Measuring the relative efficiency of banks is one of the primary concerns for making any investment decisions. Data envelopment analysis DEA is one of the most efficient techniques for measuring the relative efficiency of similar units . banks insurance firms etc. Fallah et al. 2011 . The benefit of applying DEA is that one may apply the non-financial factors such as the number of employees along with the financial data to have a fair comparison of various units. DEA is one of the methods to use for such purpose. During the past several years there has been substantial interest on applying DEA techniques for calculating .