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4012. Data Envelopment Analysis in Management Accounting: New Frontiers Exploring Industry Characteristics
Invited abstract in session WC-59: OR in Accounting: Performance and ESG, stream OR in Financial and Management Accounting.
Wednesday, 12:30-14:00Room: S08 (building: 101)
Authors (first author is the speaker)
| 1. | Claire Cui
|
Abstract
Since the 1980s, Data Envelopment Analysis (DEA) has been a staple in management accounting for performance efficiency by converting inputs into outputs, typically within production processes. However, recent access to extensive accounting databases has shifted DEA applications to financial data (FinDEA), contrasting firms across industries. This evolution prompts two inquiries: the influence of chosen performance metrics on FinDEA's business assessment and the impact of industry traits on these evaluations. Our study assesses the coherence of ten FinDEA models across six sectors, revealing that FinDEA scores are consistent within specific performance metrics. Additionally, industry nuances distinctly influence FinDEA outcomes. These insights inform the application of FinDEA in future management accounting research using large-scale financial data.
Keywords
- Accounting
- Data Envelopment Analysis
- Financial Modelling
Status: accepted
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