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題名 The Impact of Management Control System on Efficiency and Quality Performance - An Empirical Study of Taiwanese Correctional Institutions
作者 黃政仁
Huang, Cheng Jen
Ho, Joanna
Wu, Anne
貢獻者 會計系
關鍵詞 Data envelopment analysis ; management control system ; non-profit organizations ; productivity ; quality management
日期 2012-01
上傳時間 22-Jan-2021 09:20:12 (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, Vol.18, No.1, pp.77-94
資料類型 article
DOI https://doi.org/10.1080/16081625.2011.9720875
dc.contributor 會計系
dc.creator (作者) 黃政仁
dc.creator (作者) Huang, Cheng Jen
dc.creator (作者) Ho, Joanna
dc.creator (作者) Wu, Anne
dc.date (日期) 2012-01
dc.date.accessioned 22-Jan-2021 09:20:12 (UTC+8)-
dc.date.available 22-Jan-2021 09:20:12 (UTC+8)-
dc.date.issued (上傳時間) 22-Jan-2021 09:20:12 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/133667-
dc.description.abstract (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.
dc.format.extent 464776 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) Asia-Pacific Journal of Accounting & Economics, Vol.18, No.1, pp.77-94
dc.subject (關鍵詞) Data envelopment analysis ; management control system ; non-profit organizations ; productivity ; quality management
dc.title (題名) The Impact of Management Control System on Efficiency and Quality Performance - An Empirical Study of Taiwanese Correctional Institutions
dc.type (資料類型) article
dc.identifier.doi (DOI) 10.1080/16081625.2011.9720875
dc.doi.uri (DOI) https://doi.org/10.1080/16081625.2011.9720875