In this paper we report the results of an experiment designed to investigate the potential benefits of more accurate costing systems. Subjects in our experiment participated in one of four single-person decision making settings which varied in terms of the accuracy of costing systems (less...

The purpose of this study is to demonstrate how cross- sectional observations of expenditures by school districts within a particular state's jurisdiction may be used to estimate efficiency standards for public school expenditures. The standards are estimated using frontier regression techniques...