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The Usefulness Of Accounting Information In The Measurement Of Technical Efficiency In Agricultural Cooperatives

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  • Isidoro GUZMÁN
  • Narciso ARCAS

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. Copyright © 2008 The Author Journal compilation © CIRIEC 2008.

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  • Isidoro GUZMÁN & Narciso ARCAS, 2008. "The Usefulness Of Accounting Information In The Measurement Of Technical Efficiency In Agricultural Cooperatives," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 79(1), pages 107-131, March.
  • Handle: RePEc:bla:annpce:v:79:y:2008:i:1:p:107-131
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    References listed on IDEAS

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    1. G. Bognetti & L. Robotti, 2003. "The Reform of Local Public Utilities in Italy," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 74(1), pages 117-137, March.
    2. Patrick W. Schmitz, 2000. "Partial Privatization and Incomplete Contracts: The Proper Scope of Government Reconsidered," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 394-411, August.
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    1. repec:eco:journ1:2017-03-70 is not listed on IDEAS
    2. Ericka Costa & Michele Andreaus & Chiara Carini & Maurizio Carpita, 2012. "Exploring the efficiency of Italian social cooperatives by descriptive and principal component analysis," Service Business, Springer;Pan-Pacific Business Association, vol. 6(1), pages 117-136, March.
    3. Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012. "The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis," Euricse Working Papers 1235, Euricse (European Research Institute on Cooperative and Social Enterprises).
    4. Arcas-Lario, Narciso & Martín-Ugedo, Juan Francisco & Mínguez-Vera, Antonio, 2014. "Farmers’ Satisfaction with Fresh Fruit and Vegetable Marketing Spanish Cooperatives: An Explanation from Agency Theory," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association (IFAMA), vol. 17(1).

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