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Effects of Data Envelopment Analysis on Performance Assessment: A Cognitive Approach

Effects of Data Envelopment Analysis on Performance Assessment: A Cognitive Approach
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Author(s): Heinz Ahn (Institute of Management Control and Business Accounting, Braunschweig University of Technology, Germany) and Nadia Vazquez Novoa (Institute of Management Control and Business Accounting, Braunschweig University of Technology, Germany)
Copyright: 2018
Pages: 25
Source title: Operations and Service Management: Concepts, Methodologies, Tools, and Applications
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-5225-3909-4.ch027

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Abstract

This paper examines the Data Envelopment Analysis (DEA) methodology from a cognitive perspective. Specifically, it analyzes (a) the role of DEA scores as an overall efficiency measure and (b) to what extent the presence of DEA scores for a non-financial performance appraisal influences a posterior financial performance assessment. The study confirms that the efficiency score acts as a strong performance marker when deciding on which decision making units (DMUs) should be awarded for their non-financial performance. Furthermore, it shows that the results of the non-financial performance evaluation may act as an anchor which significantly influences a posterior financial assessment. These insights have practical consequences for planning, reporting, and controlling processes that incorporate DEA efficiency scores.

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