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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/46332


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    题名: The Impact of Management Control Systems on Efficiency and Quality Performance - An Empirical Study of Taiwanese Correctional Institutions
    作者: 吳安妮
    关键词: Data envelopment analysis;management control system;non-profit organizations;productivity;quality management
    日期: 2005
    上传时间: 2010-10-06 11:32:19 (UTC+8)
    摘要: Management control systems (MCS) have been widely suggested as a key framework with which organizations can increase the probability that people make decisions and take actions congruent with the entire goals of the organizations. Most of the previous studies have mainly focused on efficiency performance, and we have little knowledge of the impact of MCS on both quality and productivity performance. In this study, we use both non-parametric data envelopment analysis (DEA) and parametric stochastic frontier analysis (SFA) to examine how MCS affects efficiency and quality performance in correctional institutions. Our results show that correctional institutions in Taiwan have considerable technical inefficiency, which is attributable to their unfavorable resource usage. We also find that correctional institutions with tight MCS have higher efficiency and quality performance. Our overall results support the argument that tight control systems can be used to achieve efficiency and quality performance.
    關聯: Asia-Pacific Journal of Accounting & Economics, 18(1), 77-94
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1080/16081625.2011.9720875
    DOI: 10.1080/16081625.2011.9720875
    显示于类别:[會計學系] 期刊論文

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