Performance Measurement and Achievable Targets for Public HospitalsPrior, D. & Surroca, J., 2010, In : Journal of Accounting, Auditing & Finance. 25, 4, p. 749–765 25(4).
Research output: Contribution to journal › Article › Academic › peer-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.
|Journal||Journal of Accounting, Auditing & Finance|
|Publication status||Published - 2010|