Implicaciones de la organización interna sobre la eficicienciala aplicación de la teoría de la agencia y la metodología DEA a las ONGD españolas

  1. Martín Cruz, Natalia
  2. Martín Pérez, Víctor Manuel
  3. Hernangómez Barahona, Juan José
Aldizkaria:
Cuadernos de economía y dirección de la empresa

ISSN: 1138-5758

Argitalpen urtea: 2009

Zenbakia: 40

Orrialdeak: 17-46

Mota: Artikulua

DOI: 10.1016/S1138-5758(09)70041-6 DIALNET GOOGLE SCHOLAR

Beste argitalpen batzuk: Cuadernos de economía y dirección de la empresa

Garapen Iraunkorreko Helburuak

Erreferentzia bibliografikoak

  • Abernethy, M. A.; Bouwens, J. y Van Lent, L. (2001), «Decentralization, interdependencies and performance measurement system design: Sequences and priorities». Center For Economic Research (Tilburg University), Discussion Paper 2001-28, abril.
  • Abernethy, M. A (2004): «Determinants of control system design in divisionalized firms». The Accounting Review, vol. 79, núm. 3, págs. 545-570.
  • Abernethy, M. A. y Vagnoni, E. (2004), «Power, organization design and managerial behaviour», Accounting, Organizations and Society, vol. 29, núm. 3-4, págs. 207-225.
  • Álvarez, L. I.; Vázquez, R. y Santos, M. L. (2002), «El papel del marketing en la satisfacción de los consumidores de las organizaciones privadas no lucrativas», Estudios sobre Consumo, núm. 58, págs. 61-74.
  • Andrés Alonso, P.; Martín Cruz, N. y Romero Merino, M. E. (2006), «The governance of nonprofit organizations: Empirical evidence from nongovernamental development organizations in Spain», Nonprofit and Voluntary Sector Quarterly, vol. 35, núm. 4, págs. 588-604.
  • Baber, W. R.; Roberts, A. A. y Visvanathan, G. (2001), «Charitable organizations' strategies and program-spending ratios». Accounting Horizons, vol. 15, núm. 4 (diciembre), págs. 329-343.
  • Ballestero, E. y Cohen, D. (2004), «Metodología multicriterio en las decisiones empresariales», Dirección y Organización, vol. 19, enero, págs. 5-11.
  • Banker, R. D. y Datar, S. M. (1989), «Sensitivity, precision, and linear aggregation of signals for performance evaluation», Journal of Accounting Research, vol. 27, págs. 21-39.
  • Ben-Ner, A. (1994), «Who benefits from the non-profit sector? Reforming law and public policy towards non-profit organisations», Yale Law Journal, vol. 104, núm. 3, págs. 731-762.
  • Ben-Ner, A. y Gui, B. (2002), «The theory of nonprofit organizations revisited», en H. K. Anheier, y A. Ben-Ner (eds.), Advances in theories of the nonprofit sector, Kluwer/Plenum books.
  • Bloom, M. y Milkovich, G. T. (1998): «Relationships among risk, incentive pay, and organizational performance», Academy of Management Journal, vol. 41, núm. 3, págs. 283-297.
  • Bouwens, J. y Van Lent, L. (2005), «Assessing the performance of profit center managers», Tilburg University, Working Paper.
  • Brickley, J.; Smith, C. y Zimmerman, J. (1995), «The economics of organizational architecture», Journal of Applied Corporate Finance, vol. 8, núm. 2, págs. 19-31.
  • Brickley, J. (2004), Organizational architecture: A managerial economics approach, Irwin/McGraw-Hill, 3.a ed., Boston.
  • Bushman, R.; Indjejikian, R. y Penno, M. (2000), «Private pre-decision information, performance measure congruity and the value of delegation», Contemporary Accounting Research, vol. 17, págs. 561-587.
  • Callen, J. L. (1994), «Money donations, volunteering and organizational efficiency», The Journal of Productivity Analysis, vol. 5, págs. 215-228.
  • Carroll, T.; Hughes, P. y Luksetich, W. (2005), «Managers of nonprofit organizations are rewarded for performance». Nonprofit Management and Leadership, vol. 16, núm. 1, págs. 19-41.
  • Charnes, A.; Cooper, W. y Rhodes, E. (1978): «Measuring the efficiency of decisions making units», European Journal of Operational Research, vol. 2, núm. 6, págs. 429-444.
  • Charnes, A.; Cooper, W.; Lewin, A. y Seiford, L. (eds.) (1994), Data envelopment analysis. Theory, methodology and applications, Boston, Kluwer Academic Publishers.
  • Christie, A.; Joye, M. y Watts, R. (2003), «Decentralization of the firm: Theory and evidence», Journal of Corporate Finance, vol. 9, núm. 2, enero, págs. 3-36.
  • Cravens, D. W.; Ingram, T. N.; Laforge, R. W. y Young, C. E. (1993): «Behaviorbased and outcome-based salesforce control systems», Journal of Marketing, vol. 57, october, págs. 47-59.
  • Defourny, J. (1997), «Las vías de la economía social, del sector no mercantil y de los servicios de proximidad», CIRIEC-España, vol. 26, págs. 19-41.
  • Delaney, J. T. y Huselid, M. A. (1996), «The impact of human resource management practices on perceptions of organizational performance», Academy of Management Journal, vol. 39, núm. 4, págs. 949-969.
  • Fama, E. F. y Jensen, M. C. (1983a), «Separation of ownership and control», Journal of Law and Economics, vol. 26, núm. 2, págs. 301-325.
  • Fama, E. F. y Jensen, M. C. (1983b), «Agency problems and residual claims», Journal of Law and Economics, vol. 26, núm. 2, págs. 327-349.
  • Fama, E. F. y Jensen, M. C. (1985), «Organizational forms and investment decisions», Journal of Financial Economics, vol. 14, págs. 101-119.
  • Farrell, M. J. (1957): «The measurement of productive efficiency». Journal of the Royal Statistical Society», series A, vol. 120, núm. 3, págs. 253-290.
  • Farrell, M. J. y Fieldhouse, M. (1962), «Estimating efficient production functions under increasing returns to scale». Journal of the Royal Statistical Society», series A, vol. 125, núm. 2, págs. 252-267.
  • Feltham, G. A. y Xie, J. (1994), «Performance measure congruity and diversity in multitask principal/agent relations», The Accounting Review, vol. 69, págs. 429-453.
  • Forbes, D. P. (1998), «Measuring the unmeasurable: Empirical studies of nonprofit organization effectiveness from 1977 to 1997», Nonprofit and Voluntary Sector Quarterly, vol. 27, núm. 2, págs. 183-202.
  • Foss, N. J. y Laursen, K. (2005), «Performance pay, delegation and multitasking under uncertainty and innovativeness: An empirical investigation», Journal of Economic Behavior and Organization, vol. 58, núm. 2, págs. 246-276.
  • Frey, B. S. (1993), «Motivation as a limit to pricing», Journal of Economic Psychology, vol. 14, págs. 635-664.
  • Gerhart, B. y Milkovich, G. T. (1990), «Organizational differences in managerial compensation and financial performance», Academy of Management Journal, vol. 33, núm. 4, págs. 663-691.
  • Glaeser, E. L. (2003): «Introduction», en E. Glaeser (ed.), The governance of not-for-profit organizations, Chicago, University of Chicago Press, págs. 1-44.
  • Greenlee, J. S. y Brown, K. L. (1999), «The impact of accounting information on contributions to charitable organizations», Research in Accounting Regulation, vol. 13, págs. 111-125.
  • Gupta, A. K. y Govindarajan, V. (1986), «Resource sharing among SBUs: Strategic antecedents and administrative implications», Academy of Management Journal, vol. 29, núm. 4, págs. 695-714.
  • Hansmann, H. B. (1980), «The role of nonprofit enterprise», Yale Law Journal, vol. 89, núm. 5, págs. 835-901.
  • Hayek, F. A. (1945): «The use of scientific knowledge in society», American Economic Review, vol. 35, núm. 4, págs. 519-530.
  • Herman, R. D. y Renz, D. O. (1999), «Theses on nonprofit organizational effectiveness», Nonprofit and Voluntary Sector Quarterly, vol. 28, núm. 2, págs. 107-125.
  • Hoefer, R. (2000), «Accountability in action? Program evaluation in nonprofit human service agencies», Nonprofit Management and Leadership, vol. 11, núm. 2, págs. 167-177.
  • Holmstrom, B. (1979), «Moral hazard and observability», Bell Journal of Econonomics, vol. 10, núm. 1, págs. 74-91.
  • Holmstrom, B. (1982), «Moral hazard in teams», Bell Journal of Econonomics, vol. 13, págs. 324-340.
  • Hyndman, N. (1991), «Contributions to charities. A comparison of their information needs and the perceptions of such by the providers of information», Financial Accountability and Management, vol. 7, núm. 2 (verano), págs. 69-82.
  • Indjejikian, R. y Nanda, D. (2002), «Executive target bonuses and what they imply about performance standards», The Accounting Review, vol. 77, núm. 4, octubre, págs. 793-819.
  • Ittner, C. D. y Larcker, D. F. (2002), «Determinants of performance measure choices in worker incentive plans», Journal of Labor Economics, vol. 20, págs. 58-90.
  • Jackson, D. K. y Holland, T. P. (1998), «Measuring the effectiveness of nonprofit boards», Nonprofit and Voluntary Sector Quarterly, vol. 27, págs. 159-182.
  • Jensen, M. C. y Meckling, W. H. (1992): «Specific and general knowledge and organizational structure», en L. Werin y H. Wijkander (eds.), Contract Economics, Oxford, Blackwell, págs. 251-274.
  • Kanter, R. M. y Summers, D. V. (1987), «Doing well while doing good: Dilemmas of performance measurement in nonprofit organizations and the need for a multiple constituency approach», en W. W. Powell (ed.), The Nonprofit Sector: A Research Handbook, New Haven, Conn., Yale University Press.
  • Khumawala, S. B. y Gordon, T. P. (1997): «Bridging the credibility of GAAP: Individual donors and the new accounting standards for nonprofit organizations», Accounting Horizons, vol. 11, núm. 3 (septiembre), págs. 45-68.
  • Kirby, A. (1987), «Discussion of centralization versus delegation and the value of communication», Journal of Accounting Research, vol. 25 (suplemento), págs. 19-21.
  • Melumad, N. y Reichesltein, S. (1987), «Centralization versus delegation and the value of communication», Journal of Accounting Research, vol. 25 (suplemento), págs. 1-18.
  • Milgrom, P. y Roberts, J. (1992), Economics, Organization, and Management, Englewood Cliffs, Prentice-Hall.
  • Moers, F. (2006), «Performance measure properties and delegation», The Accounting Review, vol. 81, núm. 4, págs. 897-924.
  • Murray, V. y Tassie, B. (1994), «Evaluating the effectiveness of nonprofit organizations», en R. D. Herman (ed.), The Jossey-Bass Handbook of Nonprofit Leadership and Management, San Francisco, Jossey-Bass.
  • Nagar, V. (1999), «Organizational design choices in retail banking», The Rodney L. White Center for Financial Reseach, Working paper, núm. 09.
  • Nagar, V. (2002), «Delegation and incentive compensation», The Accounting Review, vol. 77, núm. 2, págs. 379-395.
  • Núñez Martín, A. y Garrido López, M. (2002), «El Tercer Sector español en la encrucijada: entre la creación de valores y la gestión profesional», Revista de la Fundación Luis Vives, núm. 14, marzo-abril-mayo, págs. 24-28.
  • O'Connor, N. G.; Deng, J. y Luo, Y. (2006), «Political constraints, organization design and performance measurement in Chiná s state-owned enterprises», Accounting, Organizations and Society, vol. 31, núm. 2, págs. 157-177.
  • Parsons, L. M. (2003), «Is accounting information from nonprofit organizations useful to donors? A review of charitable giving and value-relevance», Journal of Accounting Literature, vol. 22, págs. 104-129.
  • Porter, M. E. y Kramer, M. R. (1999), «Philanthropy's new agenda: creating value», Harvard Business Review, noviembre-diciembre, págs. 121-130.
  • Posnett, J. y Sandler, T. (1989), «Demand for charity donations in private non-profit markets. The case of the UK», Journal of Public Economics, vol. 40, págs. 187-200.
  • Prendergast, C. (2000): «What trade-off of risk and incentives?», American Economic Review, vol. 90, núm. 2, págs. 421-425.
  • Ritchie, W. J. y Koldinsky, R. W. (2003), «Nonprofit organization financial performance measurement. An evaluation of new and existing financial performance measures», Nonprofit Management and Leadership, vol. 13, núm. 4, págs. 367-381.
  • Roberts, A. A.; Smith, P. y Taranto, K. (2003), «Marginal spending and efficiency in charities», Presented at the 32nd Annual Conference of the Association for Research on Nonprofit Organizations and Voluntary Action (ARNOVA), Denver CO.
  • Rojas, R. R. (2000), «A review of models for measuring organizational effectiveness among for-profit and nonprofit organizations», Nonprofit Management and Leadership, vol. 11, núm. 1, págs. 97-104.
  • Sajardo, A. (1996), Análisis económico del sector no lucrativo, Valencia, Tirant Lo Blanch,.
  • Sanders, W. G. (2001), «Incentive alignment, CEO pay level, and firm performance: A case of "Heads I win, tails you lose?"», Human Resource Management, vol. 40, núm. 2, págs. 159-170.
  • Scott, T. W. y Tiessen, P. (1999), «Performance measurement and managerial teams», Accounting, Organizations and Society, vol. 24, núm. 3, págs. 263-285.
  • Seiford, L. M. (1990), «Models, extensions, and applications of data envelopment analysis: A selected reference set», Computers, Environment and Urban Systems vol. 14, núm. 2, págs. 171-175.
  • Seiford, L. M (1994), «A bibliography of data envelopment analysis», en A. Charnes, W. W. Cooper, A. Y. Lewin y L. M. Seiford (eds.), Data envelopment analysis: Theory, methodology and applications, Boston, Kluwer Academic, págs. 437-469.
  • Seiford, L. M (1996), «Data envelopment analysis: The evolution of the state of the art (1978-1995)», The Journal of Productivity Analysis, vol. 7, págs. 99-137.
  • Seiford, L. M (1997), «A bibliography for data envelopment analysis (1978-1996)», Annals of Operations Research, vol. 73, págs. 393-438.
  • Stone, M. M.; Bigelow, B. y Crittenden, W. (1999), «Research on strategic management in nonprofit organizations», Administration and Society, vol. 31, núm. 3, págs. 378-423.
  • Tinkelman, D. (1998), «Differences in sensitivity of financial statement users to joint cost allocations: The case of nonprofit organizations», Journal of Accounting, Auditing and Finance, vol. 13, núm. 4 (otoño), págs. 377-393.
  • Trussel, J. M. y Parsons, L. M. (2004), «Financial reporting factors affecting donations to charitable not-fot-profit organizations», American Accounting Association, Mid-Atlantic Region Meeting Paper.
  • Tuckman, H. P. y Chang, C. F. (1998), «How pervasive are abuses in fundraising among nonprofits?», Nonprofit Management and Leadership, vol. 9, núm. 2, págs. 211-221.
  • Weisbrod, B. A. (1977), The voluntary nonprofit sector, Lexington Books. Lexington/Toronto.
  • Weisbrod, B. A. y Domínguez, N. D. (1986), «Demand for collective goods in private nonprofit markets: Can fundraising expenditures help overcome free-rider behavior?», Journal of Public Economics, vol. 30, págs. 83-96.
  • Widener, S. K.; Shackell, M. B. y Demers, E. A. (2008): «The juxtaposition of social surveillance controls with traditional organizational design components», Contemporary Accounting Research, vol. 25, núm. 2, págs. 605-638.
  • Williamson, O. E. (1975), Markets and Hierarchies: Analysis and Antitrust Implications, Nueva York, The Free Press.