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

Heinz Ahn and Nadia Vazquez Novoa
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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

International Journal of Business Analytics (IJBAN), 2015, vol. 2, issue 1, 1-22

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.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:igg:jban00:v:2:y:2015:i:1:p:1-22

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