A decision-oriented approach to performance measurement

This book proves the importance of performance measurement criteria to reflect the goal structures of organizations. The applications of Data Envelopment Analysis models in assessing the efficiency of banks with multiple behavior models and non-conventional goal structures provide evidences.

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.

Autorentext

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.

Inhalt
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.