A REJOINDER TO MEASURING PRODUCTION EFFICIENCY IN A NOT-FOR-PROFIT SETTING - AN EXTENSION
成果类型：
Article
署名作者：
HAYES, RD; MILLAR, JA
署名单位：
University of Arkansas System; University of Arkansas Fayetteville
刊物名称：
ACCOUNTING REVIEW
ISSN/ISSBN：
0001-4826
发表日期：
1993
页码：
89-92
关键词：
摘要：
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 our ''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 this rejoinder, we discuss these two areas of concern in order to address any previous omissions, needed clarifications, or differences in purposes. Because different methods were used in the two investigations, a third issue concerning methodologies seems relevant. Therefore, we also include some general comments regarding ''best-practice'' and ''average-practice'' methods of analysis.