Performance measurement in nonprofit governance: an empirical study of the Minnesota independent school districts

Rajiv Banker; Hsihui Chang; Ehsan Feroz

doi:10.1007/s10479-011-0836-0

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Performance measurement in nonprofit governance: an empirical study of the Minnesota independent school districts

Journal article

Peer reviewed

Performance measurement in nonprofit governance: an empirical study of the Minnesota independent school districts

Rajiv Banker, Hsihui Chang and Ehsan Feroz

Annals of operations research, v 221(1), pp 47-71

Oct 2014

DOI: https://doi.org/10.1007/s10479-011-0836-0

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Abstract

Nonprofit

School districts

Operations Research/Decision Theory

Linearity

Theory of Computation

Combinatorics

Performance measurement

Governance

Economics / Management Science

Input separability

Linearity and input separability assumptions are pervasive in most nonprofit cost and performance measurement systems. In this paper, we employ both parametric and nonparametric econometric methodologies to test the linearity and input separability assumptions using data collected from the Minnesota independent school districts. Our test results reject both the assumptions for the Minnesota independent school districts. These findings suggest a need to develop alternative procedures that do not rely on these two pervasive assumptions if the information provided by not-for-profit performance measurement systems is to be relevant for decision making and performance evaluation.

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1 citations in Web of Science

1 citations in Scopus

Details

Title: Performance measurement in nonprofit governance: an empirical study of the Minnesota independent school districts
Creators: Rajiv Banker - Merves Chair in Accounting and Information Technology Fox School of Business, Temple University Philadelphia PA USA
Hsihui Chang - KPMG Professor of Accounting LeBow College of Business, Drexel University Philadelphia PA USA
Ehsan Feroz - Milgard School of Business University of Washington Tacoma WA USA
Contributors: H. David Sherman (Editor)
Zilla Sinuany-Stern (Editor)
Publication Details: Annals of operations research, v 221(1), pp 47-71
Publisher: Springer US; Boston
Resource Type: Journal article
Language: English
Academic Unit: Accounting
Web of Science ID: WOS:000342130200004
Scopus ID: 2-s2.0-84907703987
Other Identifier: 991014878104704721

UN Sustainable Development Goals (SDGs)

This publication has contributed to the advancement of the following goals:

#9 Industry, Innovation and Infrastructure

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Collaboration types: Domestic collaboration
Web of Science research areas: Operations Research & Management Science