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Effects of Data Envelopment Analysis on Performance Assessment: A Cognitive Approach

Author

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  • Heinz Ahn

    (Institute of Management Control and Business Accounting, Braunschweig University of Technology, Braunschweig, Germany)

  • Nadia Vazquez Novoa

    (Institute of Management Control and Business Accounting, Braunschweig University of Technology, Braunschweig, Germany)

Abstract

This paper examines the Data Envelopment Analysis (DEA) methodology from a cognitive perspective. Specifically, it analyzes (a) the role of DEA scores as an overall efficiency measure and (b) to what extent the presence of DEA scores for a non-financial performance appraisal influences a posterior financial performance assessment. The study confirms that the efficiency score acts as a strong performance marker when deciding on which decision making units (DMUs) should be awarded for their non-financial performance. Furthermore, it shows that the results of the non-financial performance evaluation may act as an anchor which significantly influences a posterior financial assessment. These insights have practical consequences for planning, reporting, and controlling processes that incorporate DEA efficiency scores.

Suggested Citation

  • Heinz Ahn & Nadia Vazquez Novoa, 2015. "Effects of Data Envelopment Analysis on Performance Assessment: A Cognitive Approach," International Journal of Business Analytics (IJBAN), IGI Global, vol. 2(1), pages 1-22, January.
    • Handle: RePEc:igg:jban00:v:2:y:2015:i:1:p:1-22
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