There have been impressive growths in applications of data envelopment analysis (DEA) to areas such as accounting and finance in recent years. This special issue is specifically designed to encourage innovative applications of DEA to accounting and finance. Following a rigorous review process,...

Line item budgeting is a widely used managerial control device in governmental and nonprofit organizations. In this study, we explicitly model the relationship between input quantities and their prices with particular focus on the line item budgeting assumption of input separability, i.e.,...

Linearity and separability assumptions are pervasive in most not-for-profit governance and performance measurement systems. In this paper, we employ both parametric and nonparametric econometric methodologies to test the linearity and separability assumptions using data collected from the...