A Model for Assessing Efficiency from the Accounting Information Perspective

In this paper, a model for Assessing Efficiency using accounting variables is introduced as a benchmark for performance evaluation. For this purpose, using Fuzzy Delphi method and obtaining opinions of experts through the questionnaire, five output variables and six input variables were identified as effective variables on the performance of the companies. In the next step, using the mathematical model of data envelopment analysis in accordance with the negative data, the number of 210 companies in the 16 Tehran stock exchanges in the 10-year period was compared to the efficiency index and the efficient and inefficient companies were isolated and ranked. Then, using the model facilities, the optimal target function and the amount of deviations of inefficient firms from the efficiency boundary and the time trends of each company were analyzed at the company and industry level.