{"title":"Programme efficiency analysis in Spanish foundation sector","authors":"Carmen Martínez Franco, Isidoro Guzmán Raja","doi":"10.1080/02102412.2016.1267452","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":45271,"journal":{"name":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","volume":"46 1","pages":"409 - 430"},"PeriodicalIF":0.9000,"publicationDate":"2016-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/02102412.2016.1267452","citationCount":"1","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1080/02102412.2016.1267452","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1
Abstract
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.
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.
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