This book proves the importance of performance measurement criteria to reflect the goal structures of organizations. The applications of Data Envelopment Analysis models in assessing the efficiency of banks with multiple behavior models and non-conventional goal structures provide evidences.
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.
Minh Hanh Le
Applying approach Bank efficiency measurement banking based Data Envelopment Analysis decision efficiency insight institutions into Management Control Management decision making measurement Method