Implicaciones de la organización interna sobre la eficiencia. La aplicación de la teoría de la agencia y la metodología DEA a las ONGD españolas

Barahona, Juan Hernangómez; Pérez, Víctor Manuel Martín; Cruz, Natalia Martín

doi:10.1016/s1138-5758(09)70041-6

Cited by 13 publications

(24 citation statements)

References 62 publications

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“…Or, in other words, how do we establish an appropriate standard of efficiency? A second problem lies in the objective's multiple dimensions (outputs) and the multiple resources used (inputs), which requires that we assess all dimensions simultaneously and that we assign weights to all organisational factors (Hernangómez et al 2009). …”

Section: The Efficiency Issuementioning

confidence: 99%

“…Firstly, DEA is especially adaptable to the features of non-profit organisations, in which the pricing of products and services is difficult, production function is not easily defined and multiple inputs and outputs are at play. Secondly, DEA establishes an objective indicator of efficiency for groups of organisations that do not have aggregate indicators and considers the multiple simultaneous objectives that nonprofits try to achieve (Hernangómez et al 2009). …”

Section: Assessing Efficiencymentioning

confidence: 99%

“…Yet, in the field of international cooperation for development, the literature is still scant. However, several prior studies have applied DEA to measure the relative efficiency of the NGDOs (Hernangómez et al 2006(Hernangómez et al , 2009Martín, Martín & Hernangómez 2005, the efficiency of the two stages of the production process of NGDOs (García & Marcuello 2007;Golden et al 2012;Marcuello 1999) and the efficiency of international cooperation for development projects (Martín, Martín & Gámez 2012).…”

Section: Applying Dea To Evaluate Efficiency Of the Non-profit Sectormentioning

confidence: 99%

“…The most common approach to making this determination is the development of a list of outputs and inputs, identified either from observation of evaluated units or from a literature review. From this list, the most suitable outputs and inputs are selected, considering the preservation of DEA discriminating power (García & Marcuello 2007;Hernangómez et al 2006Hernangómez et al , 2009Marcuello 1999;Martín et al 2005Martín et al , 2007.…”

Section: Applying Dea To Evaluate Efficiency Of the Non-profit Sectormentioning

confidence: 99%

“…Regarding the mission of the NGDOs, two main objectives have been considered, such as the eradication of poverty in the non-developed countries and education for development in Northern societies. In line with these objectives, prior empirical studies that have applied DEA to the field of international cooperation have used project expenditures (Golden et al 2012;Marcuello 1999), total funds raised (García & Marcuello 2007;Golden et al 2012) and the number of projects (Hernangómez et al 2006(Hernangómez et al , 2009Martín et al 2005Martín et al , 2007 as outputs.…”

Section: Applying Dea To Evaluate Efficiency Of the Non-profit Sectormentioning

confidence: 99%

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Efficiency of international cooperation schemata in African countries: A comparative analysis using a data envelopment analysis approach

Pérez

Martín-Cruz

2017

SAJEMS

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Background: Efficiency measurement by means of data envelopment analysis (DEA) in the non-profit sector has focused on the so-called Stage I of non-profit organisations, namely, fundraising efforts (which are the most influential determinants of raising funds in order to increase the amount of contributions). However, for the so-called Stage II of non-profit organisations, namely, spending the achieved resources to program services delivery, DEA studies are very scarce. In attempting to address this research gap and to the best of our knowledge, this investigation is the first study that applies DEA to the assessment of international cooperation schemata. Consequently, we offer a significant contribution to the literature by overcoming the limitations of other techniques used to assess the efficiency and providing new insight into the efficiency of targeted different international cooperation schemata (ICS) in international cooperation development projects.Aim: The purpose of this study is to evaluate and compare the efficiency of the ICS of developmental projects funded by the Spanish Agency for International Cooperation for Development.Setting: Our setting is composed of different international cooperation projects funded with different schemata by the Spanish Agency for International Cooperation for Development between 2002 and 2006 in two African countries that are top priority targets of Spanish international aid: Morocco, and Mozambique.Methods: Using a sample of 48 international cooperation projects carried out in two African countries considered priorities in the Spanish Cooperation Master Plan, we analyse project efficiency using DEA.Results: The findings suggest that some schemata are more efficient than others when applied to international cooperation projects (ICS). Specifically, we find that permanent open-call subsidies are more efficient than non-governmental development organisation subsidies.Conclusion: Measures for evaluating international aid projects with respect to efficiency are problematic. The DEA method provides an ex-post meausure of efficiency that allows for the measurement in a specific and objetive way of the results achieved by each project and to propose corrective actions for the future. The comparison among ICS provides an opportunity to identify the conditions under which an ICs may achieve greater efficiency

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Section: The Efficiency Issuementioning

confidence: 99%

Section: Assessing Efficiencymentioning

confidence: 99%

Section: Applying Dea To Evaluate Efficiency Of the Non-profit Sectormentioning

confidence: 99%

Section: Applying Dea To Evaluate Efficiency Of the Non-profit Sectormentioning

confidence: 99%

Section: Applying Dea To Evaluate Efficiency Of the Non-profit Sectormentioning

confidence: 99%

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Efficiency of international cooperation schemata in African countries: A comparative analysis using a data envelopment analysis approach

Pérez

Martín-Cruz

2017

SAJEMS

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Relationship Between Transparency and Efficiency in the Allocation of Funds in Nongovernmental Development Organizations

2014

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In recent years, nonprofit organization performance has become increasingly important. Researchers have developed separate studies of organizational transparency and economic efficiency. However, to date, little research relates both aspects or analyzes the potential of transparency to increase or reduce an organization's efficiency. The goal of this article is to shed light on this question by investigating Spanish nongovernmental development organizations. The authors distinguish nine variables to measure the transparence. An empirical analysis of 62 nongovernmental development organizations reveals that the variables more associated with use of funds are relate positively to efficiency, though not to the same degree.Resume Ces dernières années, les performances des organisations à but non lucratif sont devenues de plus en plus importantes. Des chercheurs ont développé des études séparées sur la transparence des organisations et l'efficacité économique. Cependant, à ce jour, peu de recherches concernent ces deux aspects ou analysent le potentiel de la transparence pour augmenter ou diminuer l'efficacité d'une organisation. Le but de cet article est de mettre en évidence cette question en étudiant les organisations non gouvernementales de développement espagnoles. Les auteurs distinguent neuf facteurs pour mesurer la transparence. Une analyse empirique de 62 organisations non gouvernementales de développement révèle que les facteurs les plus associés à l'utilisation de fonds sont liés positivement à l'efficacité, mais à des degrés différents.Zusammenfassung In den vergangenen Jahren hat die Leistungsfähigkeit gemeinnütziger Organisationen an Bedeutung zugenommen. Forscher haben verschiedene Studien zur organisatorischen Transparenz und wirtschaftlichen Effizienz entwickelt. Doch bis heute haben nur wenige Forschungsarbeiten beide Aspekte zueinander in Beziehung gesetzt oder das Potenzial der Transparenz zur Erhöhung oder Verringerung der Effizienz einer Organisation analysiert. Ziel dieses Beitrags ist es, diesen Punkt mittels einer Untersuchung spanischer nicht-staatlicher Entwicklungsorganisationen zu veranschaulichen. Die Autoren unterscheiden zwischen neun Variablen zur Messung der Transparenz. Eine empirische Analyse von 62 nicht-staatlichen Entwicklungsorganisationen zeigt, dass sich die Variablen, die enger mit der Verwendung von Geldern in Verbindung stehen, positiv auf die Effizienz auswirken, wenn auch nicht im gleichen Umfang.Resumen En los últimos años, el rendimiento de las organizaciones sin ánimo de lucro ha venido adquiriendo una importancia cada vez mayor. Los investigadores han desarrollado estudios separados sobre transparencia organizativa y eficiencia económica. Sin embargo, hasta la fecha, pocas investigaciones relacionan ambos aspectos o analizan el potencial de la transparencia para aumentar o reducir la eficiencia de una organización. La meta del presente artículo es arrojar luz sobre esta cuestión mediante la investigación de organizaciones no gubernamentales de desarrollo españolas. Lo...

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Medida de la eficiencia en entidades no lucrativas: un estudio empírico para fundaciones asistenciales

Franco

Raja

2014

Revista de Contabilidad

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Implicaciones de la organización interna sobre la eficiencia. La aplicación de la teoría de la agencia y la metodología DEA a las ONGD españolas

Cited by 13 publications

References 62 publications

Efficiency of international cooperation schemata in African countries: A comparative analysis using a data envelopment analysis approach

Efficiency of international cooperation schemata in African countries: A comparative analysis using a data envelopment analysis approach

Relationship Between Transparency and Efficiency in the Allocation of Funds in Nongovernmental Development Organizations

Medida de la eficiencia en entidades no lucrativas: un estudio empírico para fundaciones asistenciales

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