In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis …, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a … yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance …

statistical significance between operational efficiency and financial efficiency …

, industrial pricing strategies and determinants) and then attempted to show how pricing contributes to efficiency. Few special … management accountants (CMA), if we can prove our efficiency in pricing of products, we can ultimately enhance the efficiency of …

This study attempts to analyse the profit efficiency of Indian banks during 2008-2012 to offer an understanding of …. Sophisticated performance measurement techniques would be required to provide useful insights about the effectiveness, efficiency …-parametric, mathematical programming technique, to estimate profit efficiency (PE) of 66 Indian banks (26 public, 19 private and 21 foreign …

Line item budgeting is a widely used managerial control device in governmental and nonprofit organizations. In this …

The study applies two-stage data envelopment analysis (DEA) and bootstrap to estimate the Profit Efficiency (PE) and … in efficiency, followed by foreign banks while the efficiency of Public sector banks was highest in 2008 showed …, Herfindahl-Hirschman Index(HHI), and ownership structure are significant determinants of bank efficiency. The study contributes …

cuando ésta se privatiza, en el sentido de que su control efectivo pasa a manos de inversores privados. El caso concreto de …. This article presents an analysis on the changes in productive efficiency when a public owned enterprise is privatized, in … the sense that the firm’s control passes to private investors. The case under study is the long-standing State …

test was used to prove the assumption that organizations that implement 5S attain efficiency in the work place. The study …

Speaking of efficiency as a key concept for any socio-economic activity, the focus is traditionally on economic … efficiency, expressed in the "costs-effects (benefits)" correlation. Since every social activity is carried out with even more … the decisions made".This fundamental principle, characterizing the economic efficiency is one of the sides to study the …