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dc.contributor.authorMartínez Franco, Carmen María
dc.contributor.authorGuzmán Raja, Isidoro
dc.date.accessioned2018-05-21T11:51:26Z
dc.date.available2018-05-21T11:51:26Z
dc.date.issued2016-12
dc.identifier.citationMartínez Franco, C.M. & Guzmán Raja, I. (2017). Programme efficiency analysis in Spanish foundation sector, Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 46:4, 409-430, DOI: 10.1080/02102412.2016.1267452es
dc.identifier.issn2332-0753
dc.identifier.otherDOI: 10.1080/02102412.2016.1267452
dc.identifier.urihttp://hdl.handle.net/10952/3224
dc.description.abstractThis paper evaluates the performance of the foundation sector in Spain by applying the non-parametric technique of Data Envelopment Analysis (DEA), proposed by Charnes, Cooper, and Rhodes (1978) and Banker, Charnes, and Cooper (1984). The study is based on a sample of 172 Spanish foundations, framed inside the sub-sectors of care and educational–cultural foundations, both of them relevant in the national foundation sector. In order to measure the performance of these kind of non-profit organisations, we designed a model based on the economic and financial information obtained from the annual accounts for the period 2008–2010. We classified the sample according to the different types of foundations and applied the technique known as programme decomposition approach (Charnes, Cooper, & Rhodes, 1981) to determine which foundational model achieves a better management performance. Subsequently, the work was completed with the two-stage DEA analysis to evaluate the main factors that determine the management performance of these entities for the period of studyes
dc.description.abstractEl presente trabajo evalúa la eficiencia en la gestión de recursos y cumplimiento de fines del sector fundacional en España mediante la aplicación de la técnica no paramétrica del Análisis Envolvente de Datos (Data Envelopment Analysis, DEA) propuesto por Charnes, Cooper, and Rhodes (1978) y Banker, Charnes, and Cooper (1984). A partir de una muestra de 172 fundaciones estatales pertenecientes a los subsectores de fundaciones asistenciales y de educación y cultura, ambos de relevancia en el sector fundacional nacional, se diseñó un modelo de rendimiento basado en la información económico-financiera de sus cuentas anuales para el trienio 2008-2010, al que se le aplicó la técnica DEA por programas (Charnes, Cooper, & Rhodes, 1981) de acuerdo a la tipología de fundaciones, con el fin de conocer el modelo fundacional que mejor rendimiento alcanza, complementándose posteriormente el estudio con un análisis DEA en dos etapas para evaluar los principales factores determinantes del rendimiento de dichas entidades en el periodo estudiado.es
dc.language.isoenes
dc.publisherTaylor and Francises
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectNon-profit organisationses
dc.subjectFoundationses
dc.subjectEfficiencyes
dc.subjectData envelopment analysis (DEA)es
dc.subjectProgramme efficiencyes
dc.subjectTwo-stage DEA analysises
dc.titleProgramme efficiency analysis in Spanish foundation sectores
dc.title.alternativeAnálisis de eficiencia por programas en el sector fundacional Españoles
dc.typearticlees
dc.rights.accessRightsopenAccesses
dc.journal.titleSpanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidades
dc.volume.number46es
dc.issue.number2017 - Issue 4es
dc.description.disciplineAdministración y Dirección de Empresases


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