A decision-oriented approach to performance measurement - Providing an insight into the DEA efficiency of banking institutions

Within the performance measurement theme, this book contributes a new decision-oriented perspective to evaluate the efficiency of organizations. This perspective defines an efficient organization as the one which attains the rationality in the operating process to generate its desired values. From this angle, the book identifies the pitfalls regarding the input-output specification in bank efficiency assessments using Data Envelopment Analysis (DEA) models. It introduces the Decision-oriented Performance Measurement framework grounded in management rationality concepts as a solution to avoid these pitfalls. For empirical evidence, the book presents a goal-oriented DEA efficiency analysis of German savings bank sector.

List of contents

Contents: Organizational performance measurement - Management control - Data Envelopment Analysis - Bank efficiency measurement - Bank behavior models - Management decisions and rationality concepts - Stakeholder values and operational aspects - Decision making theories - German savings banks - Savings banks' business model.

About the author

Minh Hanh Le is currently a Researcher at the Institute of Management Control and Business Accounting, TU Braunschweig, Germany. She holds a PhD from the TU Braunschweig and used to be a Lecturer at Hanoi University, Vietnam.

Product details

• Authors: Minh Hanh Le
• Publisher: Peter Lang
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.2015
• EAN: 9783631669983
• ISBN: 978-3-631-66998-3
• No. of pages: 189
• Dimensions: 148 mm x 10 mm x 210 mm
• Weight: 260 g
• Series: Europäische Hochschulschriften 23 / European University Studies 23 / Publications Universitaires Européennes 23; Europäische Hochschulschriften (Reihe 5): Volks- und Betriebswirtschaft / European University Studies (Series 5): Economics and Management / Publica; Europäische Hochschulschriften / European University Studies / Publications Universitaires Européenn; Europäische Hochschulschriften (Reihe 05): Volks- und Betriebswirtschaft / Economics and Management; Europäische Hochschulschriften (Reihe 05): Volks- und Betriebswirtschaft / Economics and Management; Europäische Hochschulschriften / European University Studies/Publications Universitaires Européenne; Europäische Hochschulschriften / European University Studies / Publications Universitaires Européennes
• Subject: Social sciences, law, business > Business > Business administration