西班牙基金会部门方案效率分析

IF 0.9 4区管理学 Q3 BUSINESS, FINANCE

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2016-11-21 DOI:10.1080/02102412.2016.1267452

Carmen Martínez Franco, Isidoro Guzmán Raja

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引用次数: 1

摘要

本文采用Charnes, Cooper, and Rhodes(1978)和Banker, Charnes, and Cooper(1984)提出的数据包络分析(DEA)的非参数技术来评估西班牙基金会部门的绩效。这项研究基于172个西班牙基金会的样本，在护理和教育文化基金会的子部门框架内，它们都与国家基金会部门相关。为了衡量这类非营利组织的绩效，我们设计了一个基于2008-2010年年度账目的经济和金融信息的模型。我们根据不同类型的基础对样本进行分类，并应用称为方案分解方法的技术(Charnes, Cooper， & Rhodes, 1981)来确定哪种基础模型实现了更好的管理绩效。随后，完成了两阶段DEA分析，以评估在研究期间决定这些实体管理绩效的主要因素。

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Programme efficiency analysis in Spanish foundation sector

ABSTRACT This paper evaluates the performance of the foundation sector in Spain by applying the non-parametric technique of Data Envelopment Analysis (DEA), proposed by Charnes, Cooper, and Rhodes (1978) and Banker, Charnes, and Cooper (1984). The study is based on a sample of 172 Spanish foundations, framed inside the sub-sectors of care and educational–cultural foundations, both of them relevant in the national foundation sector. In order to measure the performance of these kind of non-profit organisations, we designed a model based on the economic and financial information obtained from the annual accounts for the period 2008–2010. We classified the sample according to the different types of foundations and applied the technique known as programme decomposition approach (Charnes, Cooper, & Rhodes, 1981) to determine which foundational model achieves a better management performance. Subsequently, the work was completed with the two-stage DEA analysis to evaluate the main factors that determine the management performance of these entities for the period of study.

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来源期刊

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad BUSINESS, FINANCE-

CiteScore

2.10

自引率

10.00%

发文量

期刊介绍： The Spanish Journal of Finance and Accounting ( SJFA) is a quarterly academic journal founded in 1972. It aims to publish high quality research papers in accounting and finance. The scope of SJFA covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting. The Journal welcomes both theoretical and empirical contributions, and in particular, theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. The journal is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. All manuscripts that meet these editorial guidelines are blind reviewed by external reviewers. SJFA sponsors a periodic conference in which selected papers under review are presented and discussed by additional reviewers in order to increase the quality of the papers published in the journal. If accepted for publication, these selected articles are published in the Journal with a special distinction. The Journal welcomes replies and discussions to both published and forthcoming articles. These contributions, if accepted by the editors, may eventually be published jointly with a reply or comment by the authors of the original paper.