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Abstract

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Pacific Accounting Review, vol. 28 no. 4
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 26 December 2024

Claire Murong Cui, Julie A. Harrison, Frederick Ng and Paul Rouse

Recent accounting research using data envelopment analysis (DEA) measures firm performance using accounting measures from annual reports, which are readily available from…

Abstract

Purpose

Recent accounting research using data envelopment analysis (DEA) measures firm performance using accounting measures from annual reports, which are readily available from electronic databases (e.g. Demerjian et al., 2013; Schwab, 2022). This approach differs from conventional DEA studies that analyse productivity and use internal data about physical quantities of production inputs and outputs. Using accounting measures instead of physical measures presents challenges as accounting measures aggregate physical quantities using unknown but fluctuating prices. This raises the issue of what these DEA models measure. This study aims to examine how price variability influences DEA results when measuring firm performance and identifies implications for future accounting research.

Design/methodology/approach

This study uses a Cobb–Douglas function to simulate physical data for input and output quantities, which are then priced to form accounting measures that incorporate different levels of price variability. These simulated accounting data are used to estimate DEA results. The results using physical data and accounting data are compared to identify the impact of increasing levels of price variation and sample size on the comparability of DEA results.

Findings

The study confirms the theoretical argument that accounting measures can be used in DEA to measure productivity when prices are identical across a sample of firms. Moreover, where price variability is low, large samples can also reliably estimate productivity when using accounting measures. This measure of productivity fundamentally underpins financial performance and provides a new dimension of firm performance that can be measured by accounting measures. However, where price variability is high, DEA using accounting measures cannot estimate productivity and can only be used for benchmarking financial performance. In this case, DEA provides an alternative measure for financial performance, which incorporates multiple dimensions and can extend traditional financial analysis approaches by providing a more comprehensive measure.

Originality/value

Despite calls for investigation (Camanho et al., 2024; Färe et al., 2017; Zelenyuk, 2020), evidence has been scarce regarding the impact of price variability when using accounting measures in DEA. Understanding this impact is key to understanding the nature of DEA results produced using accounting measures, as this can affect the interpretation and use of those results. This study is the first to focus on the impact of price variability on accounting measures within DEA and suggests new avenues for accounting research using this performance measurement method.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 4 April 2016

Asheq Rahman, Rachel Baskerville and Paul Rouse

359

Abstract

Details

Pacific Accounting Review, vol. 28 no. 2
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 9 October 2017

John Simpson, Andrea Raith, Paul Rouse and Matthias Ehrgott

The operations research method of data envelopment analysis (DEA) shows promise for assessing radiotherapy treatment plan quality. The purpose of this paper is to consider the…

Abstract

Purpose

The operations research method of data envelopment analysis (DEA) shows promise for assessing radiotherapy treatment plan quality. The purpose of this paper is to consider the technical requirements for using DEA for plan assessment.

Design/methodology/approach

In total, 41 prostate treatment plans were retrospectively analysed using the DEA method. The authors investigate the impact of DEA weight restrictions with reference to the ability to differentiate plan performance at a level of clinical significance. Patient geometry influences plan quality and the authors compare differing approaches for managing patient geometry within the DEA method.

Findings

The input-oriented DEA method is the method of choice when performing plan analysis using the key undesirable plan metrics as the DEA inputs. When considering multiple inputs, it is necessary to constrain the DEA input weights in order to identify potential plan improvements at a level of clinical significance. All tested approaches for the consideration of patient geometry yielded consistent results.

Research limitations/implications

This work is based on prostate plans and individual recommendations would therefore need to be validated for other treatment sites. Notwithstanding, the method that requires both optimised DEA weights according to clinical significance and appropriate accounting for patient geometric factors is universally applicable.

Practical implications

DEA can potentially be used during treatment plan development to guide the planning process or alternatively used retrospectively for treatment plan quality audit.

Social implications

DEA is independent of the planning system platform and therefore has the potential to be used for multi-institutional quality audit.

Originality/value

To the authors’ knowledge, this is the first published examination of the optimal approach in the use of DEA for radiotherapy treatment plan assessment.

Details

International Journal of Health Care Quality Assurance, vol. 30 no. 8
Type: Research Article
ISSN: 0952-6862

Keywords

Article
Publication date: 3 October 2016

Paul Rouse and David Tripe

Paying too much for funding or failing to obtain adequate returns for lending and interest-bearing assets because of inappropriate mix is just as much a source of inefficiency in…

Abstract

Purpose

Paying too much for funding or failing to obtain adequate returns for lending and interest-bearing assets because of inappropriate mix is just as much a source of inefficiency in banking as overutilisation of input resources. The purpose of this research is to examine bank performance in terms of both technical and allocative efficiency.

Design/methodology/approach

This paper uses an extensive quarterly data set from New Zealand (NZ), which allows a decomposition of interest costs and revenues into quantity and price effects to explore the factors, including both technical and allocative efficiency, that impact changes in banks’ costs and revenues.

Findings

The research finds that focusing solely on technical efficiency can give a misleading impression of banking performance in our NZ sample. The inclusion of allocative efficiency measurement shows greater variability of performance, as well as highlighting changes in the mix of inputs and outputs needed for banks to improve performance.

Originality/value

A focus on prices and allocative efficiency has received little attention in the academic literature on banking. This paper shows how banking data can be decomposed into the respective price and quantity components.

Details

Meditari Accountancy Research, vol. 24 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 1 March 2001

Paul D. Rouse

Traditionally, models of voluntary turnover assume that a rational actor follows a series of linear steps leading towards turnover. In regards to the construct of voluntary…

Abstract

Traditionally, models of voluntary turnover assume that a rational actor follows a series of linear steps leading towards turnover. In regards to the construct of voluntary turnover, information technology professionals represent a unique phenomenon that may not adhere to traditional models. A new instinctual model of voluntary turnover provides an alternative method of understanding the processes involved when information technology professionals contemplate turnover.

Details

The International Journal of Organizational Analysis, vol. 9 no. 3
Type: Research Article
ISSN: 1055-3185

Abstract

Details

Handbook of Transport Modelling
Type: Book
ISBN: 978-0-08-045376-7

Content available
Article
Publication date: 2 February 2015

Glenn Boyle, Asheq Rahman and Paul Rouse

151

Abstract

Details

Pacific Accounting Review, vol. 27 no. 1
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 1 October 2003

Paul Rouse and Martin Putterill

A performance framework is described that distils concepts from the literature about existing frameworks in order to extend capacity to evaluate and appraise performance. This…

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Abstract

A performance framework is described that distils concepts from the literature about existing frameworks in order to extend capacity to evaluate and appraise performance. This open system interpretation recognises dynamic flows between various organizational levels and allows performance to be viewed in a holistic sense. Both macro and micro views are addressed that range from simple feedback control models to broader evaluation perspectives appropriate to stakeholder requirements and organisation purpose. Three basic dimensions of performance are observed using this framework that form a performance triplet, which is described in a series of principles as part of a first step towards a theory of performance measurement.

Details

Management Decision, vol. 41 no. 8
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 23 March 2010

Winnie O'Grady, Paul Rouse and Cathy Gunn

The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change.

10655

Abstract

Purpose

The purpose of this paper is to investigate the holistic nature of control systems to understand how they operate across organizational levels and manage change.

Design/methodology/approach

This paper takes an analytical approach using the viable system model (VSM) to assess the two main frameworks of control reported in the accounting literature.

Findings

The VSM provides an elegant framework for management control systems with explicit consideration of: multiple levels of control, communication channels, interactions with the environment, and the mechanisms for attaining balance between stability and change.

Practical implications

The evaluation of current management control systems produces specific suggestions for improving the levers of control framework

Originality/value

The VSM has not previously been aligned with management control frameworks.

Details

Measuring Business Excellence, vol. 14 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

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