| 作者(Author) | Rong-Ruey Duh、Kuo-Tay Chen、Ruey-Ching Lin、Li-Chun Kuo |
| 篇名(Article title) | Do Internal Controls Improve Operating Efficiency of Universities? |
| 期刊名(Journal name) | Annals of Operations Research |
| 國際期刊(International Journal) | SCI |
| 中文摘要(Abstrct) | |
| ABSTRCT | Improving operating efficiency is one objective of internal controls (IC). This
paper investigates the relationship between IC implementation and operating efficiency of
universities. Using data from questionnaire survey and from the field, this study measures
IC implementation and applies data envelopment analysis to estimate operating efficiency
of 99 universities in Taiwan. The OLS regression results indicate that IC implementation
has an insignificant association with teaching-related efficiency, but has a negative and significant
association with research-related efficiency. Dividing the sample into public and
private universities, the analysis indicates that for public universities, IC implementation
has no significant association with any of the two measures of efficiency. But, for private
universities, there is a positive and significant association between IC implementation and
teaching-related efficiency. The association between IC implementation and research-related
efficiency is negative and significant. |
| 中文關鍵字(Keyword) | |
| KEYWORD | Internal controls · Operating efficiency · University · Ownership · Teaching
activities · Research activities |
| 卷期(Volume No) | Vol.221 No. |
| 頁數(Page number) | PP.173~195 |
| 年份(Year) | 2014 |
| 語言(Language) | 2 |