Efficiency Measurement Using Data Envelopment Analysis in TSE Listed Companies (Applying Information Technology Criteria’s)
Today companies are operating in a changing environment, so they have to cope themselves with these changing environment using different tools such as Information Technologies. In this case using this technology is increasing overtime. Measuring the impact of these technologies on company’s efficien...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2008-05-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19322_bb1af3985857acf08115bee36527e916.pdf |
| Summary: | Today companies are operating in a changing environment, so they have to cope themselves with these changing environment using different tools such as Information Technologies. In this case using this technology is increasing overtime. Measuring the impact of these technologies on company’s efficiency and outputs has been on a long debate. In this article we applied Data Envelopment Analysis (DEA) to measure these effects and to rank Iranian Stock Exchange listed companies. Results showed that DEA is a very strong technique in measuring the IT investment outputs based on efficiency rankings, also the BCC model of DEA is more powerful. |
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| ISSN: | 2645-8020 2645-8039 |