Benchmarking firm performance from a multiple-stakeholder perspective with an application to Chinese banking
Benchmarking firm performance from a multiple-stakeholder perspective with an application to Chinese banking
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DOI：
10.1016/j.omega.2009.12.007
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发表时间：
2010-12
影响因子：
6.9
通讯作者：
N. Avkiran;Hiroshi Morita
中科院分区：
文献类型：
--
作者：
N. Avkiran;Hiroshi Morita
当从多利益相关者的角度进行评估时，我们对一家公司如何与同行进行比较知之甚少，因为在这种情况下，相同的变量会有不同的解释。由于大多数大中型组织承认其业务的多层面性质，了解各利益攸关方的业绩评价可为管理决策提供信息。因此，本研究的主要动机是捕捉一组共同的绩效指标上的不同看法之间的相互作用。使用数据包络分析（DEA），我们采用一种方法，允许根据银行业五个关键利益相关者的不同观点灵活指定输入和输出。多功能的方法表明，不同的意见，从利益相关者的宇宙可以概括地捕获在DEA分数。一个关于中国商业银行的数字例子表明了顺从（有效）银行与僵化（无效）银行的区别，以及顺从的利益相关者（那些评价银行为有效的利益相关者）与不顺从的利益相关者（那些评价银行为无效的利益相关者）的区别。管理层和股东持有的一致意见，表现排名之间的显著相关性表明，代理成本降低。同样，客户和员工之间的共同看法可能会鼓励管理层研究如何改善这一重要的业务界面。
We know very little about how a firm would compare against its peers when evaluated from a multiple-stakeholder perspective where the same variables are interpreted differently. Since most medium-to-large organizations acknowledge the multi-dimensional nature of their operations, finding out the performance evaluations of various stakeholders can inform managerial decision-making. Thus, the main motivation for this study is to capture the interactions among different perceptions on a common set of performance measures. Using data envelopment analysis (DEA), we work with an approach that allows a flexible designation of inputs and outputs based on varying perspectives of five key stakeholders in banking. The versatile approach demonstrates that different views from the stakeholder universe can be summarily captured in DEA scores. A numerical example on Chinese commercial banks identifies the compliant (efficient) banks versus rigid (inefficient) banks, as well as the amenable stakeholders (those evaluating banks as efficient) versus the recalcitrant stakeholders (those evaluating banks as inefficient). The aligned views held by management and shareholders as evidenced by significant correlation among performance rankings imply reduced agency costs. Similarly, shared perceptions between customers and employees may encourage management to examine how this important business interface can be improved.