As one of the most important purposes of implementing general policies of 44tharticle of constitution is promotion of efficiency of economicdepartments’ performance, therefore this study is to evaluate the success of government in privatization of state owned enterprises (SOE) by measuring their performances. Thus, this research considers the information of 8 assigned SOEwithin first decade of 21st century and during 2 years before and 2 years after.
This study applies Data Envelopment Analysis (DEA) which is kind of multi- criteria deciding methods. In this method after weighting to theinput and output variables based on AHP through CCR and BCC output-oriented, has been evaluated the efficiency of selected enterprises. Although the study’s evidences indicate changes in almost 63% of considered enterprises in some years after privatization in comparison to post-privatization, privatization has not been able to influence the efficiency of assigned SOEs. Therefore, effective and non-effective corporations before privatization are also effective and non-effective after privatization, respectfully.
Mahdavi,S. and Javadi,F. (2015). Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA). Accounting and Auditing Studies, 4(15), 72-85. doi: 10.22034/iaas.2015.103452
MLA
Mahdavi,S. , and Javadi,F. . "Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA)", Accounting and Auditing Studies, 4, 15, 2015, 72-85. doi: 10.22034/iaas.2015.103452
HARVARD
Mahdavi S., Javadi F. (2015). 'Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA)', Accounting and Auditing Studies, 4(15), pp. 72-85. doi: 10.22034/iaas.2015.103452
CHICAGO
S. Mahdavi and F. Javadi, "Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA)," Accounting and Auditing Studies, 4 15 (2015): 72-85, doi: 10.22034/iaas.2015.103452
VANCOUVER
Mahdavi S., Javadi F. Performance evaluation of state owned enterprise in Iran before and after privatization process using data enveloped analysis (DEA). Accounting and Auditing Studies, 2015; 4(15): 72-85. doi: 10.22034/iaas.2015.103452
