0000000001167414
AUTHOR
Aude Deville
A game of mirrors: when Management Control Systems are legitimized by the users and vice versa
International audience
Performance measures for hierarchical organizations: Frontier analysis as a decision support tool
We extend the standard frontier efficiency models (data envelopment analysis [DEA] and stochastic frontier analysis [SFA]) by allowing the “decision making units” (DMUs) whose performances are assessed to consist of two different levels within hierarchical organizations. Generally, the lower level unit is responsible for “operations;” while higher level units are assumed to make “strategic” decisions. Our primary contribution in this paper is thus to extend the use of frontier efficiency models to assess each level performance with relevant technical and allocative inefficiency measures. We illustrate our approach using DEA applied to data from a sample of 1,585 branches of a major French b…
Performance measurement systems and internal legitimacy : The case of a hybrid organization
National audience
Managing legitimacy within the firm through Performance Measurement Systems: the levers of justification - The case of cooperative banks
International audience
Entre rigueur et pertinence : comment formuler la question de recherche en sciences de gestion
International audience
Les ordres de valeurs d'une banque coopérative : une approche à travers le système de mesure de la performance
Working Paper Chaire MGCF