Evaluating the performance of accounting education departments in technical and vocational schools of SAMA organization

Abstract

The mathematical models of operations research are being used nowadays to evaluate the performance and efficiency of university systems. These models consider a series of educational, research and service activities as input and output parameters and calculate the ratio of the sum of weighted outputs to the sum of weighted inputs in proportion to the importance and effectiveness of each of those indicators as the performance of university systems. The main objective of this research was to ‘evaluate the performance of accounting education departments in technical and vocational schools of SAMA organization usingthe mathematical model of Data Envelopment Analysis (DEA). In order to implement the mathematical model of DEA in this study, the required educational, research and service quantitative data were collected from 8 accounting education departments in technical and vocational schools of SAMA organization across Tehran province. After the implementation of model, the expected performance of each department was calculated and the efficient departments, those who had an output proportionate to their input, were also identified. The efficient departments were also ranked using the Anderson-Peterson method in both input-oriented and output-oriented situations. Results indicated that some of the departments being evaluated in this study were inefficient in input-oriented as well as output-oriented situations.