Journal
ANNALS OF OPERATIONS RESEARCH
Volume 221, Issue 1, Pages 173-195Publisher
SPRINGER
DOI: 10.1007/s10479-011-0875-6
Keywords
Internal controls; Operating efficiency; University; Ownership; Teaching activities; Research activities
Categories
Funding
- National Science Council in Taiwan
- National Taiwan University
Ask authors/readers for more resources
Improving operating efficiency is one objective of internal controls (IC). This paper investigates the relationship between IC implementation and operating efficiency of universities. Using data from questionnaire survey and from the field, this study measures IC implementation and applies data envelopment analysis to estimate operating efficiency of 99 universities in Taiwan. The OLS regression results indicate that IC implementation has an insignificant association with teaching-related efficiency, but has a negative and significant association with research-related efficiency. Dividing the sample into public and private universities, the analysis indicates that for public universities, IC implementation has no significant association with any of the two measures of efficiency. But, for private universities, there is a positive and significant association between IC implementation and teaching-related efficiency. The association between IC implementation and research-related efficiency is negative and significant.
Authors
I am an author on this paper
Click your name to claim this paper and add it to your profile.
Reviews
Recommended
No Data Available