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2016 | OriginalPaper | Buchkapitel

15. DEA and Accounting Performance Measurement

verfasst von : Julie Harrison, Paul Rouse

Erschienen in: Handbook of Operations Analytics Using Data Envelopment Analysis

Verlag: Springer US

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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.

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Vorheriges Kapitel A Radial Framework for Estimating the Efficiency and Returns to Scale of a Multi-component Production System in DEA

Nächstes Kapitel DEA Environmental Assessment (I): Concepts and Methodologies

eXtensible Business Reporting Language (XBRL) is an open source digital standard for reporting financial data, see www.xbrl.org (accessed 24 September 2015).

http://www.sec.gov/dera/data/financial-statement-data-sets.html (accessed 7 September 2015).

Previously International Accounting Standards (IAS).

This is a grey area. For example, IAS1 states that “Material Omissions or misstatements of items are material if they could, individually or collectively, influence the economic decisions that users make on the basis of the financial statements.”

The treatment of sales as an input is unusual although one can see their logic. Usually, sales is treated as an output.

Plus economies of scope.

See footnote 10 for a rule of thumb. However, for benchmarking purposes the size of the sample or number of DMUs may be irrelevant (Cook et al. 2014).

These alternatives, known as the translate-restate versus restate-translate options, were discussed thoroughly in the Financial Accounting Standards Board Discussion Document in the early 1970s concerning FASB 8 Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements.

Regression results were not significant due to, we believe, the small number of GP practices in our sample. While our interpretation of trends is not supported statistically, it proved of interest to clinicians involved in the study and health specialists in this area.

In the absence of weight restrictions on the inputs and outputs in a DEA model, an increase in the number of measures will, ceteris paribus, result in higher average efficiency scores as individual DMUs are more likely to be able to find a combination of inputs and outputs that compares favourably to other DMUs. To mitigate this problem a rule of thumb of twice the number of inputs multiplied by the number of outputs is suggested as a minimum sample size (Dyson et al. 2001).

This study contains a good literature review of research into DEA and BSC.

Given the controllability element, we prefer to call these controllable and non-controllable items.

Which raises the possibility of a mixed non-discretionary and categorical model.

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Titel: DEA and Accounting Performance Measurement
verfasst von: Julie Harrison
Paul Rouse
Verlag: Springer US
Buch: Handbook of Operations Analytics Using Data Envelopment Analysis
Print ISBN: 978-1-4899-7703-8

Electronic ISBN: 978-1-4899-7705-2

Copyright-Jahr: 2016
DOI: https://doi.org/10.1007/978-1-4899-7705-2_15

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