A decision-oriented approach to performance measurement
ISBN:
978-3-631-66998-3
Verlag:
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Land des Verlags:
Deutschland
Erscheinungsdatum:
16.11.2015
Reihe:
Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes
Format:
Softcover
Seitenanzahl:
189
Within the performance measurement theme, this book contributes a new decision-oriented perspective to evaluate the efficiency of organizations. This perspective defines an efficient organization as the one which attains the rationality in the operating process to generate its desired values. From this angle, the book identifies the pitfalls regarding the input-output specification in bank efficiency assessments using Data Envelopment Analysis (DEA) models. It introduces the Decision-oriented Performance Measurement framework grounded in management rationality concepts as a solution to avoid these pitfalls. For empirical evidence, the book presents a goal-oriented DEA efficiency analysis of German savings bank sector.
Schlagwörter
Biografische Anmerkung
Minh Hanh Le is currently a Researcher at the Institute of Management Control and Business Accounting, TU Braunschweig, Germany. She holds a PhD from the TU Braunschweig and used to be a Lecturer at Hanoi University, Vietnam.