The delight of efficiency

Abstract

The measurement of the organizational efficiency is a hard and confusing task due to the lack of recognition of both sides of the efficiency: the objectives and the resources needed to achieve the firsts. This problem is more severe in non-profit organizations because their objectives are harder to define and to assess. With the aim to contribute helping the managers to evaluate nonprofits' efficiency, we use behavioural postulates as a theoretical framework to define the objective of the non-profit's organizations while the data envelopment analysis allows us to an accurate measurement of the efficiency. We use a sample of Spanish NGDO to validate the theoretical framework and the methodology.