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

Ano de publicación: 2017

Volume: 20

Número: 2

Páxinas: 176-194

Tipo: Artigo

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

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

Resumo

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.

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Fonte de datos: Dialnet