search query: @author Millar, J. / total: 4
reference: 3 / 4
| Author: | Hayes, R. Millar, J. |
| Title: | A rejoinder to "Measuring production efficiency in a not-for-profit setting: an extension" |
| Journal: | Accounting Review
1993 : JAN, VOL. 68:1, p. 89-92 |
| Index terms: | EFFICIENCY PRODUCTION MEASUREMENT PROFIT |
| Language: | eng |
| Abstract: | The "extension" of Hayes and Millar (1990) by Mensah and Li (1993) brings up essentially two areas of controversy. First, Mensah and Li find fault with the authors' "implied" assumption of cross-sectionally fixed cost shares. Second, their use of an additional measure of output (AT) and an alternative measure of technology (TE) raises questions regarding model specification. In the rejoinder the authors discuss these two areas of concern in order to address any previous omissions, needed clarifications, or differences in purposes. |
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