Las cajas de ahorros españolas: ¿una pretendida reordenación bajo criterios de racionalidad económica y social?

The main objective of this paper is to answer the question of if Spanish savings banks have used criteria of homogeneity in its restructuration. Since this process is recent - and still unconcluded - a retrospective approach has been chosen to measure the economic and social performance of these entities before the sector's concentration, in order to reach a classification of entities that allows to compare them, attending to economic and social criteria. For that purpose, the researchers have worked with the total of 45 savings banks registered in Spain in 2009, applying a multicriteria methodology to the period 1999-2009. The obtained results support the hypothesis that the concentration in this sector has not followed homogeneity criteria in its business model.