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DEA and Accounting Performance Measurement

In: Handbook of Operations Analytics Using Data Envelopment Analysis

Author

Listed:
  • Julie Harrison

    (The University of Auckland)

  • Paul Rouse

    (The University of Auckland)

Abstract

This chapter considers the use of accounting information in DEA. We examine some of the advantages and pitfalls of using this type of information in DEA models. We also discuss some typical accounting measures used in DEA and suggest three models using publicly available accounting information. The chapter also examines how DEA can be used in conjunction with accounting approaches to measurement, including the balanced scorecard and activity-based costing. We demonstrate, using case studies, how the combined use of these methods can improve the insights obtained. The chapter concludes by discussing contingency theory and how it can be used to inform DEA research on the relationship between performance and environmental factors.

Suggested Citation

  • Julie Harrison & Paul Rouse, 2016. "DEA and Accounting Performance Measurement," International Series in Operations Research & Management Science, in: Shiuh-Nan Hwang & Hsuan-Shih Lee & Joe Zhu (ed.), Handbook of Operations Analytics Using Data Envelopment Analysis, chapter 0, pages 385-412, Springer.
    • Handle: RePEc:spr:isochp:978-1-4899-7705-2_15
    DOI: 10.1007/978-1-4899-7705-2_15
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    Cited by:

    1. Ioannis E. Tsolas, 2021. "Efficiency and Determinants of Capital Structure in the Greek Pharmaceutical, Cosmetic and Detergent Industries," JRFM, MDPI, vol. 14(12), pages 1-13, December.
    2. Veltri, Stefania & Bruni, Maria Elena & Iazzolino, Gianpaolo & Morea, Donato & Baldissarro, Giovanni, 2023. "Do ESG factors improve utilities corporate efficiency and reduce the risk perceived by credit lending institutions? An empirical analysis," Utilities Policy, Elsevier, vol. 81(C).
    3. Tan, Hua & Iqbal, Nadeem & Wu, Zhengzhong, 2022. "Evaluating the impact of stakeholder engagement for renewable energy sources and economic growth for CO2 emission," Renewable Energy, Elsevier, vol. 198(C), pages 999-1007.
    4. Piran, Fabio Sartori & Lacerda, Daniel Pacheco & Camanho, Ana S. & Silva, Maria C.A., 2021. "Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting," International Journal of Production Economics, Elsevier, vol. 238(C).
    5. Ioannis E. Tsolas, 2020. "Financial Performance Assessment of Construction Firms by Means of RAM-Based Composite Indicators," Mathematics, MDPI, vol. 8(8), pages 1-16, August.
    6. Mahlberg, Bernhard & Frank-Stocker, Andrea & Koller, Wolfgang & Ramerstorfer, Christian, 2023. "Cost efficiency of renewable district heating systems: the case of Austria," MPRA Paper 118595, University Library of Munich, Germany.
    7. Matthias Staessens & Pieter Jan Kerstens & Johan Bruneel & Laurens Cherchye, 2019. "Data Envelopment Analysis and Social Enterprises: Analysing Performance, Strategic Orientation and Mission Drift," Journal of Business Ethics, Springer, vol. 159(2), pages 325-341, October.
    8. Kuo‐Cheng Kuo & Wen‐Min Lu & Thanh Nhan Dinh, 2020. "Firm performance and ownership structure: Dynamic network data envelopment analysis approach," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 41(4), pages 608-623, June.
    9. Thi Ngan Pham & Phung Phi Tran & Minh-Hieu Le & Hoang Nhi Vo & Cong Dat Pham & Hai-Dang Nguyen, 2022. "The Effects of ESG Combined Score on Business Performance of Enterprises in the Transportation Industry," Sustainability, MDPI, vol. 14(14), pages 1-17, July.
    10. Hahn, G.J. & Brandenburg, M. & Becker, J., 2021. "Valuing supply chain performance within and across manufacturing industries: A DEA-based approach," International Journal of Production Economics, Elsevier, vol. 240(C).
    11. María-Celia López-Penabad & José Manuel Maside-Sanfiz & Juan Torrelles-Manent & Carmen López-Andión, 2021. "Performance Evaluation of Sheltered Workshops. Does Legal Status Matter?," Sustainability, MDPI, vol. 13(3), pages 1-18, January.

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