THE USEFULNESS OF ACCOUNTING INFORMATION IN THE MEASUREMENT OF TECHNICAL EFFICIENCY IN AGRICULTURAL COOPERATIVES

ABSTRACT**:  The study of the performance of agricultural cooperatives has become increasingly important in recent years, due to the significant role that they have in the agricultural food sector. In this context, the present study has a double aim: On one hand to use the Data Envelopment Analysis...

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Bibliographic Details
Published in:Annals of public and cooperative economics 2008-03, Vol.79 (1), p.107-131
Main Authors: GUZMÁN, Isidoro, ARCAS, Narciso
Format: Article
Language:English
Subjects:
Agricultural accounting
Agricultural co-operatives
Agricultural cooperatives
Agricultural economics
Agricultural research
Agricultural technology
Data envelopment analysis
Efficiency
Europe
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Summary:ABSTRACT**:  The study of the performance of agricultural cooperatives has become increasingly important in recent years, due to the significant role that they have in the agricultural food sector. In this context, the present study has a double aim: On one hand to use the Data Envelopment Analysis (DEA) technique in order to measure the efficiency of agricultural cooperatives, and on the other hand, to analyse if this technique is complementary to the traditional economic and financial ratio analysis. In order to achieve these objectives, an empirical study is carried out using the data of 247 observations made over a horizontal time span of three accounting years (2001–2003). The results show that the efficiency measures obtained by means of the DEA technique are an appropriate complement to the economic analysis of agricultural cooperatives.
ISSN:1370-4788
1467-8292
DOI:10.1111/j.1467-8292.2007.00354.x