Title

Performance measurement in nonprofit governance: an empirical study of the Minnesota independent school districts

Publication Date

9-1-2014

Abstract

Linearity and input separability assumptions are pervasive in most nonprofit cost and performance measurement systems. In this paper, we employ both parametric and nonparametric econometric methodologies to test the linearity and input separability assumptions using data collected from the Minnesota independent school districts. Our test results reject both the assumptions for the Minnesota independent school districts. These findings suggest a need to develop alternative procedures that do not rely on these two pervasive assumptions if the information provided by not-for-profit performance measurement systems is to be relevant for decision making and performance evaluation.

Publication Title

Annals of Operations Research

Volume

221

Issue

1

First Page

47

Last Page

71

DOI

10.1007/s10479-011-0836-0

Source Full-text URL

https://doi.org/10.1007/s10479-011-0836-0

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