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• 영문명: An Efficiency Evaluation of Korea Accounting Corporations using Joint Shannon Entropy with Self-evaluation, Peer Evaluation, Common Evaluation
• 발행기관: 한국무역연구원
• 저자명: 배성열(Sung-Ryul Bae) 서충원(Chung-Won Seo) 신연수(Yeon-Soo Shin)
• 간행물 정보: 『무역연구』제15권 제1호, 363~380쪽, 전체 18쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2019.02.25

영문 초록

The purpose of this paper suggests the need to integrate efficiency in accounting firms using entropy with self-evaluation, peer-evaluation and common evaluation. Using accounting firms as study objects, we analyzed through the use of data envelopment analysis (DEA, CCR and BCC) method which determines the most advantageous weight to oneself. Cross-efficiency, which is a peer evaluation reviewed the problem presented in the standard DEA. This method applies the weight of each DMU (Decision Making Units) using the multiplier model to the corresponding DMU and averages them. The common set of Weights emerges as a common evaluation. This method has attracted a lot of attention because DEA and Cross-efficiency analysis have the problem of using a proportion that is advantageous to oneself. When evaluating a DMU, evaluating the superiority of the test with other test papers itself is not meaningful in ranking. Therefore, Kao, Hung (2005) suggests a common method for analyzing the efficiency of the industry. Using the Shannon entropy method has been suggested as a method to obtain comprehensive efficiency by objectively evaluating the importance of each method and presenting the weight. The main result of this study is that it is more realistic to evaluate the efficiency of economic DMUs by combining the standard DEA with peer evaluation and common evaluation.

목차

Ⅰ. 서론

Ⅱ. 선행연구

Ⅲ. 연구자료 및 연구방법

Ⅳ. 실증분석 결과

Ⅴ. 결론

키워드

Bootstrapping Cross-efficiency Compromise Programming DEA Entropy