“…Moreover, because of its nonparametric character, DEA has wide applicability. Thus, for example, it has been applied to manufacturing firms (e.g., Huang, ), public services (e.g., Moreno and Lozano, ), universities (e.g., Tran and Villano, ), banks (e.g., Chen et al., ), accounting firms (e.g., Hsiao et al., ), airports (e.g., Yu and Hsiao, ), and so forth.…”