DEA and Accounting Performance Measurement

Julie Harrison () and Paul Rouse
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Julie Harrison: The University of Auckland
Paul Rouse: The University of Auckland

Chapter Chapter 15 in Handbook of Operations Analytics Using Data Envelopment Analysis, 2016, pp 385-412 from Springer

Abstract: 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.

Keywords: Data envelopment analysis; Accounting performance measurement; GAAP; Inflation adjusted inputs and outputs; Activity-based costing; Balanced scorecard; Indexing; Ratio analysis; Contingency theory (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (11)

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DOI: 10.1007/978-1-4899-7705-2_15

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