TY - JOUR AB - 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. VL - 20 IS - 3 SN - 1096-3367 DO - 10.1108/JPBAFM-20-03-2008-B004 UR - https://doi.org/10.1108/JPBAFM-20-03-2008-B004 AU - Mensah Yaw M. AU - Lam Kevin C. K. AU - Werner Robert H. PY - 2008 Y1 - 2008/01/01 TI - An approach to evaluating relative effectiveness in non-profit institutions T2 - Journal of Public Budgeting, Accounting & Financial Management PB - Emerald Publishing Limited SP - 324 EP - 354 Y2 - 2024/04/25 ER -