A generalized fuzzy Multiple-Layer NDEA: An application to performance-based budgeting

Amini, Mohamad Reza; Azar, Adel; Eskandari, Hamidreza

doi:10.1016/j.asoc.2020.106984

Cited by 8 publications

(2 citation statements)

References 37 publications

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“…The scales for perceived appropriateness in this research were established as a first-order reflective construct using a six-item scale adapted from the works of [37,87,88,93,167,168].…”

Section: Perceived Appropriatenessmentioning

confidence: 99%

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Huy

Phuc

2022

Sustainability

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This research sets its sights on producing a precise and meticulous analysis in order to identify critical success factors (CSFs) of behavioral intention to adopt performance-based budgeting (BIA) during the COVID-19 pandemic. The statistical data employed in this study were drawn from repeated cross-sectional samples of accountants within public-sector organizations in relation to BIA, spanning 3 years. In order to bring forth the hypothesized interlinks, the analytical techniques used comprised structural equation modeling and mean comparisons. The analyses of the results substantiated the positive interconnections among CSFs in terms of significance and effect size. On the basis of the degree of stability of the obtained findings, the most stable CSFs of BIA were ascertained. Beyond widening the frontier of knowledge on the benefits of performance-based budgeting (PBB) in public-sector organizations and the CSFs of BIA, the obtained findings can guide leaders in public-sector organizations to sense and seize how they can become efficient and effective in the journey towards PBB implementation and how they can formulate intense strategies for successfully managing the transformation process. The advantages of a more fine-grained understanding in this research can allow policymakers to promulgate laws and rules for the implementation of PBB.

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“…The scales for perceived appropriateness in this research were established as a first-order reflective construct using a six-item scale adapted from the works of [37,87,88,93,167,168].…”

Section: Perceived Appropriatenessmentioning

confidence: 99%

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Huy

Phuc

2022

Sustainability

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“…Further, MLDEA was combined with AHP to consider relative priorities of various factors, mainly in the scenarios where DEA is used as a mathematical tool for constructing so-called composite indicators [20,21]. Finally, the latter approach was generalized to the setting of Network and Fuzzy DEA [22]. The above-mentioned DEA models require inputs and outputs to be considered in separate hierarchies.…”

Section: Introductionmentioning

confidence: 99%

Robust Additive Value-Based Efficiency Analysis with a Hierarchical Structure of Inputs and Outputs

2023

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We introduce a novel methodological framework based on additive value-based efficiency analysis. It considers inputs and outputs organized in a hierarchical structure. Such an approach allows us to decompose the problem into manageable pieces and determine the analyzed units’ strengths and weaknesses. We provide robust outcomes by analyzing all feasible weight vectors at different hierarchy levels. The analysis concerns three complementary points of view: distances to the efficient unit, ranks, and pairwise preference relations. For each of them, we determine the exact extreme results and the distribution of probabilistic results. We apply the proposed method to a case study concerning the performance of healthcare systems in sixteen Polish voivodeships (provinces). We discuss the results based on the entire set of factors (the root of the hierarchy) and three subcategories. They concern health improvement of inhabitants, efficient financial management, and consumer satisfaction. Finally, we show the practical conclusions that can be derived from the hierarchical decomposition of the problem and robustness analysis.

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Interval Type-3 Fuzzy Differential Evolution for Parameterization of Fuzzy Controllers

Ochoa

Castillo

Melín

et al. 2023

Int. J. Fuzzy Syst.

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A generalized fuzzy Multiple-Layer NDEA: An application to performance-based budgeting

Cited by 8 publications

References 37 publications

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Insight into the Critical Success Factors of Performance-Based Budgeting Implementation in the Public Sector for Sustainable Development in the COVID-19 Pandemic

Robust Additive Value-Based Efficiency Analysis with a Hierarchical Structure of Inputs and Outputs

Interval Type-3 Fuzzy Differential Evolution for Parameterization of Fuzzy Controllers

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