Publication

Performance Measurement and Achievable Targets for Public Hospitals

Prior, D. & Surroca, J., 2010, In : Journal of Accounting, Auditing & Finance. 25, 4, p. 749–765 25(4).

Research output: Contribution to journalArticleAcademicpeer-review

This paper proposes an iterative process for determining what we define as a “reasonable frontier efficiency,” a concept that establishes future targets according to their current level of performance. Our “reasonable frontier” has the following properties: (1) it is underpinned on the efficiency framework, (2) it detects the presence of outliers and proposes a procedure to establish the influence introduced by extreme observations, and (3) it sorts out the problem of data masking. The proposed method is applied to a sample of Spanish hospitals. The results obtained confirm the applicability of the proposal made.
Original languageEnglish
Article number25(4)
Pages (from-to)749–765
JournalJournal of Accounting, Auditing & Finance
Volume25
Issue number4
Publication statusPublished - 2010
Externally publishedYes

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