Accountability of organizations is accomplished through performance evaluations, reports or operational audits. One of the important part of performance evaluation is efficiency measurement. The efficiency evaluation of the bank branch is accomplished differently in the fields of accounting, economics and management. Hence, if the result obtained from the application of different methods are different, selection of an appropriate methods will gain importance.
In the present study the efficiency of 142 branches of Tejarat Bank was evaluated employing the three methods of DEA / SFA and ACC. A dual comparison of rankings performed by the above three methods revealed a significant difference between the current ranking of the above bank and those obtained in the present study . Furthermore among the three models applied , DEA was found to be the most appropriate model for evaluating the efficiency of organizations.