Determinantes de la eficiencia en las fundaciones españolas

  1. José Solana 1
  2. Nieves Ibáñez 2
  3. Bernardino Benito 2
  1. 1 Departamento de Ciencias Económicas y Jurídicas, Centro Universitario de la Defensa (CUD), Base Aérea de San Javier (Academia General del Aire), Santiago de la Ribera, Murcia, España
  2. 2 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2017

Volumen: 20

Número: 2

Páginas: 176-194

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2016.12.001 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Background and objectives: The role that foundations play in society today justifies the analysis of their efficiency, resulting essential to know if the resources available are conveniently designed for their purpose. In this sense, the work presented proposes an unprecedented and current approach for the analysis of the determinants of the efficiency of the Spanish foundations during the 2008-2010 period. Method and data: Our analysis is based on the choice of exogenous factors that summarize and describe in an optimal way the situation of these organizations, as well as the choice of the nonparametric technique DEA, and more specifically, the nonparametric double bootstrap Simar and Wilson model based on a truncated-regression to estimate the effect of a group of relevant factors. As inputs, total assets, total expenditure and the number of employees are proposed. The outputs considered are the level of income obtained and the number of users that were attended. Results: The model results indicate a pure technical inefficiency (CRS assumption) of 27.7%. Relaxing the CRS hypothesis by the VRS, the inefficient use of inputs reaches 31.92%. Additionally, and using the bootstrap procedure Simar and Wilson, a technical inefficiency of 28.70% is obtained. Conclusions: The two-stage DEA analysis reveals that the most efficient foundations are characterized by their private nature. Likewise, the longest-serving foundations, those that have volunteers among their employees and those with a large number of patrons, are also more efficient.

Referencias bibliográficas

  • Alexander, W.R.J., Haug, A.A., Jaforullah, M., A two-stage double-bootstrap data envelopment analysis of efficiency differences of New Zealand secondary schools. Journal of Productivity Analysis 34:2 (2010), 99–110.
  • Andrews, D.F., Pregibon, D., Finding the outliers that matter. Journal of the Royal Statistical Society. Series B (Methodological) 40:1 (1978), 85–93.
  • Asociación Española de Contabilidad y Administración de Empresas (AECA) (2010). Los estados contables de las entidades sin fines lucrativos. Madrid: AECA.
  • Banker, R.D., Charnes, A., Cooper, W.W., Some models for estimating technical and scale inefficiencies in data envelopment analysis. Management Science 30 (1984), 1078–1092.
  • Benito-López, B., Ibáñez-Carpena, M.N., El plan de actuación en la fundaciones: medidas de eficiencia y eficacia. CIRIEC-España. Revista de Economía Pública, Social y Cooperativa 79 (2013), 167–192.
  • Benito-López, B., Moreno-Enguix, M.R., Solana-Ibáñez, J., Determinants of efficiency in the provision of municipal street-cleaning and refuse collection services. Waste Management 31:6 (2011), 1099–1108.
  • Benito-López, B., Solana-Ibáñez, J., Moreno-Enguix, M.R., Assessing the efficiency of local entities in the provision of public sports facilities. International Journal of Sport Finance 7:1 (2012), 46–72.
  • Callen, J.L., Klein, A., Tinkelman, D., Board composition, committees, and organizational efficiency: The case of nonprofits. Nonprofit and Voluntary Sector Quarterly 32:4 (2003), 493–520.
  • Cazals, C., Florens, J.P., Simar, L., Nonparametric frontier estimation: A robust approach. Journal of Econometrics 106:1 (2002), 1–25.
  • Charnes, A., Cooper, W.W., Preface to topics in data envelopment analysis. Annals of Operational Research 2 (1985), 59–94.
  • Charnes, A., Cooper, W.W., Lewin, A.Y., Seiford, L.M., Data Envelopment Analysis: Theory, Methodology and Applications. 1994, Kluwer Academic Publishers, Boston.
  • Charnes, A., Cooper, W.W., Rhodes, E., Measuring the efficiency of decision making units. European Journal of Operational Research 2 (1978), 429–444.
  • Cook, W.D., Seiford, L.M., Data envelopment analysis (DEA) — Thirty years on. European Journal of Operational Research 192:1 (2009), 1–17.
  • Daraio, C., Simar, L., Introducing environmental variables in nonparametric frontier models: A probabilistic approach. Journal of Productivity Analysis 24:1 (2005), 93–121.
  • Daraio, C., Simar, L., Conditional nonparametric frontier models for convex and nonconvex technologies: A unifying approach. Journal of Productivity Analysis 28:1-2 (2007), 13–32.
  • Daraio, C., Simar, L., Wilson, P.W., Testing whether two-stage estimation is meaningful in non-parametric models of production, IAP Stat Technical Report Series., 2010, Institut de Statistique, Universit́e Catholique de Louvain, Louvain-la-Neuve (Belgium).
  • De Andrés, P., Azofra, V., Romero, M.E., Determinants of nonprofit board size and composition. Nonprofit and Voluntary Sector Quarterly 38:5 (2009), 784–809.
  • Debreu, G., The coefficient of resource utilization. Econometrica 19:3 (1951), 273–292.
  • Dorta, J.A., León, J., Comportamiento financiero de las fundaciones. Estudios Financieros. Revista de Contabilidad y Tributación 303 (2008), 91–138.
  • Efron, B., Bootstrap methods: Another look at the jackknife. The Annals of Statistics 7:1 (1979), 1–26.
  • Emrouznejad, A., Parker, B.R., Tavares, G., Evaluation of research in efficiency and productivity: A survey and analysis of the first 30 years of scholarly literature in DEA. Socio-Economic Planning Sciences 42:3 (2008), 151–157.
  • Färe, R., Grosskopf, S., A nonparametric approach to scale effciency. Scandinavian Journal of Economics 87 (1985), 594–604.
  • Färe, R., Grosskopf, S., Norris, M., Zhang, Z., Productivity growth, technical progress, and efficiency change in industrialized countries. The American Economic Review 84:1 (1994), 66–83.
  • Färe, R., Lovell, C.A.K., Measuring the technical efficiency of production. Journal of Economic Theory 19:1 (1978), 150–162.
  • Färe, R., Primont, D., Multi-Output Production and Duality: Theory and Applications. 1995, Kluwer Academic Publishers, Boston.
  • Farrell, M.J., The measurement of productive efficiency. Journal of the Royal Statistical Society. Series A (General) 120:3 (1957), 253–290.
  • Fuentelsaz, L., Marcuello, C., Urbina, O., Evaluación de la eficacia de las organizaciones no lucrativas en la provisión de residencias a la tercera edad. CIRIEC-España. Revista de Economía Pública Social y Cooperativa 28 (1998), 53–74.
  • García-Cebrián, L.I., Marcuello, C., Eficiencia y captación de fondos en las organizaciones no gubernamentales para el desarrollo. CIRIEC-España. Revista de Economía Pública, Social y Cooperativa 58 (2007), 221–249.
  • Golden, L.L., Brockett, P.L., Betak, J.F., Smith, K.H., Cooper, W.W., Efficiency metrics for nonprofit marketing fundraising and service provision: A DEA analysis. Journal of Management and Marketing Research 9 (2012), 1–25.
  • González, M., Rúa, E., Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica. CIRIEC-España. Revista de Economía Pública, Social y Cooperativa 57 (2007), 117–149.
  • González, M.J., Cañadas, E., Un análisis empírico de la utilidad de la información contable en las entidades no lucrativas. Cuadernos de Ciencias Económicas y Empresariales 49 (2005), 43–65.
  • Guzmán, I., Hurtado, A., Ramos, C., Análisis de eficiencia por programas en el sector de la economía social: El caso del principado de Asturias. REVESCO: Revista de Estudios Cooperativos 110 (2013), 129–162.
  • Herranz, R., Las organizaciones no gubernamentales, un modelo integral de gestión y control. 2005, Asociación Española de Contabilidad y Administración de Empresas, Madrid.
  • Instituto de Contabilidad y Auditoría de Cuentas (ICAC). Contabilidad de entidades no lucrativas. Informe sobre la situación actual de la contabilidad en España y líneas básicas para abordar su reforma: Libro Blanco para la reforma de la contabilidad en España. 2002, Instituto de Contabilidad y Auditoría de Cuentas, Ministerio de Economía, Madrid.
  • Kneip, A., Park, B.U., Simar, L., A note on the convergence of nonparametric DEA estimators for production efficiency scores. Econometric Theory 14:6 (1998), 783–793.
  • Kneip, A., Simar, L., Wilson, P.W., Asymptotics and consistent bootstraps for DEA estimators in nonparametric frontier models. Econometric Theory 24:6 (2008), 1663–1697.
  • Kramer, M., Parkhurst, M., y Vaidyanathan, L. (2009). Breakthroughs in Shared Measurement and Social Impact. Boston: FSG Social Impact Advisors [consultado 21 Oct 2016]. Disponible en http://www.midot.org.il/Sites/midot/content/Flash/FSG%20-%20Breakthroughs%20in%20Shared%20Measurement%20and%20Social%20Impact.pdf.
  • Latruffe, L., Davidova, S., Balcombe, K., Application of a double bootstrap to investigation of determinants of technical efficiency of farms in Central Europe. Journal of Productivity Analysis 29:2 (2008), 183–191.
  • Marcuello, C., Análisis de la conducta y eficiencia de las organizaciones no gubernamentales para el desarrollo españolas. Información Comercial Española 5/6 (1999), 181–196.
  • Martínez, C.M., Guzmán, I., Fundaciones: eficiencia en la gestión de recursos. 2010, Comunicación presentada al XIV Encuentro de AECA, Coimbra (Portugal).
  • Martínez, C.M., Guzmán, I., Measuring efficiency in nonprofit organizations: An empirical study for care foundations. Spanish Accounting Review 17:01 (2014), 47–57.
  • Park, B.U., Simar, L., Weiner, C., The FDH estimator for productivity efficiency scores — Asymptotic properties. Econometric Theory 16:6 (2000), 855–877.
  • Porembski, M., Breitenstein, K., Alpar, P., Visualizing efficiency and reference relations in Data Envelopment Analysis with an application to the branches of a German bank. Journal of Productivity Analysis 23:2 (2005), 203–221.
  • Rey, M., Sistemas de evaluación del desempeño organizativo e impacto social de las fundaciones. Utilidades del marketing no lucrativo. Perspectivas del Sistema Financiero 91 (2007), 9–28.
  • Rubio, J.J., Sosvilla, S., Méndez, M.T., El sector fundacional en España: Atributos fundamentales (2008-2012). 2014, Instituto de Análisis Estratégico de Fundaciones (INAEF), Madrid.
  • Seiford, L.M., Data envelopment analysis: The evolution of the state of the art (1978-1995). Journal of Productivity Analysis 7:2-3 (1996), 99–137.
  • Shephard, R.W., Cost and Production Functions. 1953, Princeton University Press, Princeton, NJ.
  • Shephard, R.W., Theory of Cost and Production Functions. 1970, Princeton University Press, Princeton, NJ.
  • Simar, L., Detecting outliers in frontier models: A simple approach. Journal of Productivity Analysis 20:3 (2003), 391–424.
  • Simar, L., Wilson, P.W., Sensitivity analysis of efficiency scores: How to bootstrap in nonparametric frontier models. Management Science 44:1 (1998), 49–61.
  • Simar, L., Wilson, P.W., Of course we can bootstrap DEA scores! But does it mean anything? Logic trumps wishful thinking. Journal of Productivity Analysis 11:1 (1999), 93–97.
  • Simar, L., Wilson, P.W., A general methodology for bootstrapping in non-parametric frontier models. Journal of Applied Statistics 27:6 (2000), 779–802.
  • Simar, L., Wilson, P.W., Performance of the bootstrap for DEA estimators and iterating the principle. Cooper, W.W., Seiford, L.M., Zhu, J., (eds.) Handbook of Data Envelopment Analysis, 71, 2004, Springer International Publishing, Cham, Switzerland, 265–298.
  • Simar, L., Wilson, P.W., Estimation and inference in two-stage, semi-parametric models of production processes. Journal of Econometrics 136:1 (2007), 31–64.
  • Simar, L., Wilson, P.W., Inference by the m out of n bootstrap in nonparametric frontier models. Journal of Productivity Analysis 36:1 (2011), 33–53.
  • Simar, L., Wilson, P.W., Two-stage DEA: Caveat emptor. Journal of Productivity Analysis 36:2 (2011), 205–218.
  • Simar, L., Wilson, P.W., Statistical approaches for non-parametric frontier models: A guided tour. International Statistical Review 83:1 (2015), 77–110.
  • Simar, L., Zelenyuk, V., Stochastic FDH/DEA estimators for frontier analysis. Journal of Productivity Analysis 36:1 (2011), 1–20.
  • Steingrüber, H., Larsson, K., Efficiency in non-profit organizations. How do aid organizations estimate external and internal efficiency and how is it communicates?. 2006, School of Business, Economics and Law, Gothenburg.
  • Tavares, G., A bibliography of data envelopment analysis (1978-2001). Rutcor Research Report 01-02., 2002, Rutgers University, Piscataway, NJ.
  • Thanassoulis, E., Introduction to the Theory and Application of Data Envelopment Analysis: A Foundation Text With Integrated Software. 2001, Kluwer Academic Publishers, Boston.
  • Wheelock, D.C., Wilson, P.W., Non-parametric, unconditional quantile estimation for efficiency analysis with an application to Federal Reserve check processing operations. Journal of Econometrics 145:1-2 (2008), 209–225.
  • Wilson, P.W., Detecting outliers in deterministic nonparametric frontier models with multiple outputs. Journal of Business and Economic Statistics 11:3 (1993), 319–323.
  • Wilson, P.W., Detecting influential observations in data envelopment analysis. Journal of Productivity Analysis 6 (1995), 27–45.
  • Wilson, P.W., FEAR: A software package for frontier efficiency analysis with R. Socio-Economic Planning Sciences 42:4 (2008), 247–254.
  • Zelenyuk, V., Zheka, V., Corporate governance and firm's efficiency: The case of a transitional country, Ukraine. Journal of Productivity Analysis 25:1-2 (2006), 143–157.
Fuente de los datos: Dialnet