English, Article edition: THE USEFULNESS OF ACCOUNTING INFORMATION IN THE MEASUREMENT OF TECHNICAL EFFICIENCY IN AGRICULTURAL COOPERATIVES Isidoro GUZMÁN; Narciso ARCAS

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Bookmark: http://trove.nla.gov.au/version/167567
Physical Description
  • article
Language
  • English

Edition details

Title
  • THE USEFULNESS OF ACCOUNTING INFORMATION IN THE MEASUREMENT OF TECHNICAL EFFICIENCY IN AGRICULTURAL COOPERATIVES
Author
  • Isidoro GUZMÁN
  • Narciso ARCAS
Physical Description
  • article
Notes
  • The study of the performance of agricultural cooperatives has become increasingly important in recent years, due to the significant role that they have in the agricultural food sector. In this context, the present study has a double aim: On one hand to use the Data Envelopment Analysis (DEA) technique in order to measure the efficiency of agricultural cooperatives, and on the other hand, to analyse if this technique is complementary to the traditional economic and financial ratio analysis. In order to achieve these objectives, an empirical study is carried out using the data of 247 observations made over a horizontal time span of three accounting years (2001-2003). The results show that the efficiency measures obtained by means of the DEA technique are an appropriate complement to the economic analysis of agricultural cooperatives. Copyright © 2008 The Author Journal compilation © CIRIEC 2008.
  • RePEc:bla:annpce:v:79:y:2008:i:1:p:107-131
Language
  • English
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