Title: Efficiency in philanthropic organisations: a quantitative approach to performance assessment

Authors: Marco Antonio Figueiredo Milani Filho

Addresses: Mackenzie Presbyterian University, Rua da Consolação, 930, Zip Code: 01302-907, São Paulo, Brazil

Abstract: In this study, I compare the production efficiency of the philanthropic organisations from São Paulo State, Brazil, dedicated to the elderly population. It was also investigated whether these entities' dependence level on public resources was significantly related with their efficiency level, calculated through data envelopment analysis. The sample included 42 asylum institutions, whose input data (capital and labour) were related with their products (performance indicators). The research hypothesis was tested through linear regression analysis. Differently from the initial expectations, the results indicated that no significant relation exists between dependence level on public resources and production efficiency level, suggesting that, in this case, the direct relation to government funding agencies it is not a factor to improve or to relax the organisational performance. I also pointed out benchmarks for inefficient entities, as a contribution to the respective performance improvement.

Keywords: efficiency; philanthropy; philanthropic organisations; performance assessment; Brazil; public resources; data envelopment analysis; DEA; government funding agencies; organisational performance.

DOI: 10.1504/IJAUDIT.2013.057330

International Journal of Auditing Technology, 2013 Vol.1 No.2, pp.107 - 130

Received: 18 Oct 2012
Accepted: 26 Mar 2013

Published online: 30 Jan 2014 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article