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Efficiency in accounting education: evidence from Turkish Universities

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  • Celik, Orhan
  • Ecer, Alaattin

Abstract

It is important to see efficiency of accounting education in order to fully understand the operational environment of companies. In this study, the 45 public universities in Turkey was investigated by using Data Envelopment Analysis [DEA]. In order, some definitions for the outputs and inputs are required for the model. The criteria developed by American Assembly of Collegiate Schools of Business (AACSB) is used as definitions for inputs, is used and the result of the Selection Exam for Public Personnel [SEPP] is used to measure efficiency in accounting education. According to our results, Turkish universities are successful in producing the most appropriate output. They are usually using their input components in a favorable way. According to our model accounting education delivered in the undergraduate programs of the higher education system in Turkey is generally effective. But universities are using resources excessively to get the output. On the departmental basis, Turkish universities are technically effective to a great extent. It is determined that the departments of labor economics, industrial relations and partially public finance are more effective departments. According to resource usage, while the most effective departments are departments of public finance, departments of business administration are the most ineffective ones.

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  • Celik, Orhan & Ecer, Alaattin, 2009. "Efficiency in accounting education: evidence from Turkish Universities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 614-634.
    • Handle: RePEc:eee:crpeac:v:20:y:2009:i:5:p:614-634
    DOI: 10.1016/j.cpa.2008.01.007
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    3. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    4. Pyra Mariusz, 2020. "The Operational Efficiency of Public Higher Vocational Schools in the Lubelskie Voivodeship," Economic and Regional Studies / Studia Ekonomiczne i Regionalne, Sciendo, vol. 13(1), pages 115-125, March.
    5. Mahdi Salehi, 2013. "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," Far East Journal of Psychology and Business, Far East Research Centre, vol. 12(2), pages 10-33, July.
    6. Sourour Ramzi, 2019. "Modeling the Education Supply Chain with Network DEA Model: The Case of Tunisia," Journal of Quantitative Economics, Springer;The Indian Econometric Society (TIES), vol. 17(3), pages 525-540, September.
    7. Angela Stefania Bergantino & Claudia Capozza & Francesco Porcelli, 2015. "Hotelling competition and teaching efficiency of Italian university faculties. A semi-parametric analysis," Working papers 26, Società Italiana di Economia Pubblica.
    8. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
    9. BERBEGAL MIRABENT, Jasmina & SOLÉ PARELLADA, Francesc, 2012. "What Are We Measuring When Evaluating Universities’ Efficiency?," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, vol. 12(3).
    10. Navas, Lina P. & Montes, Felipe & Abolghasem, Sepideh & Salas, Ricardo J. & Toloo, Mehdi & Zarama, Roberto, 2020. "Colombian higher education institutions evaluation," Socio-Economic Planning Sciences, Elsevier, vol. 71(C).
    11. Teodoro Galache Laza & Trinidad Gómez & Fátima Pérez García & Carlos Rivas & Cristobal José Ruiz & José Sánchez Maldonado & Ángel Torrico González & Rafael Caballero Fernandez, 2010. "Análisis de la eficiencia de los grupos de investigación por ramas de conocimiento," Investigaciones de Economía de la Educación volume 5, in: María Jesús Mancebón-Torrubia & Domingo P. Ximénez-de-Embún & José María Gómez-Sancho & Gregorio Gim (ed.), Investigaciones de Economía de la Educación 5, edition 1, volume 5, chapter 37, pages 733-744, Asociación de Economía de la Educación.
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    13. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.

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