TY  - BOOK
AU  - Minh Hanh Le
PY  - 2015
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 0531-7339
SN  - 9783653061451
TI  - A decision-oriented approach to performance measurement
T2  - Providing an insight into the DEA efficiency of banking institutions
DO  - 10.3726/978-3-653-06145-1
UR  - https://www.peterlang.com/document/1049944
N2  - 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.
KW  - Management Control, Data Envelopment Analysis, Management decision making, Bank efficiency measurement
LA  - English
ER  -