An approach to evaluating relative effectiveness in non-profit institutions
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 2008
Abstract
We present, in this study, a method for comparing the relative effectiveness of different non-profit institutions with similar objectives. In addition, we show how this measure of relative effectiveness is related theoretically to their relative efficiency. Relative effectiveness is shown to be a product of the efficacy with which potentially utilizable resources can be converted into usable inputs, and the efficiency with which the inputs are converted to outputs or outcomes. Finally, drawing on developments in data envelopment analysis, we illustrate the new methodology using data from 109 institutions of higher education.
Citation
Mensah, Y.M., Lam, K.C.K. and Werner, R.H. (2008), "An approach to evaluating relative effectiveness in non-profit institutions", Journal of Public Budgeting, Accounting & Financial Management, Vol. 20 No. 3, pp. 324-354. https://doi.org/10.1108/JPBAFM-20-03-2008-B004
Publisher
:Emerald Publishing Limited
Copyright © 2008 by PrAcademics Press