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JUNE 2011<br />

INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS VOL 3, NO 2<br />

of departments and educational groups and not at general level of universities. Although<br />

Wilkinson's basis of activity was on efficiency of departments but he studied effectiveness<br />

(product efficiency) in higher education process through modified data. More emphasis has<br />

been put on efficiency of researches' product (Wilkinson, 1993). Beasley (1995) has<br />

studied give-and-take relation of applied resources in departments between education<br />

product and researches product through data envelopment analysis (DEA).<br />

Among the other researches that have studied technical efficiency of universities at a<br />

general level by data envelopment analysis (DEA) is research of Athanassapoulos and<br />

Shale. In this research performance of universities in England is compared with each other<br />

by means of represented statistics of higher education in this country. Forty five (45)<br />

samples were selected among fifty two (52) universities in the Great Britain, since other<br />

universities had a different structure with others or had no full time students. Two general<br />

models were used in this research: studying of cost efficiency (input orientation) and<br />

product efficiency (product orientation). Estimation was performed in both models with<br />

two assumptions of constant return towards scale (CRS) and variable return towards scale<br />

(VRS) (Athanassapoulos and Shale, 1997).<br />

Among the recent works we can refer to Celik and Ecer (2008) research too that have<br />

evaluated efficiency of accounting education in forty five (45) State Universities from<br />

seventy seven (77) reliable universities in Turkey both at the group and department level.<br />

Obtained results reveal that efficiency of universities has problems at these at two levels<br />

that the most important of all is spending of resources more than the permissible limit. But<br />

accounting education is generally effective in programs of B.A course in Turkey.<br />

In Iran Etemadi and Nikkhahazad (1999) have grouped factors and obstacles of accounting<br />

education growth based on elements of higher educational system of the country, i.e.<br />

professors and members of scientific boards of universities, students, educational program<br />

and other factors in a research entitled "recognizing of factors and obstacles of accounting<br />

education growth in Iran and representing of an efficient and effective program". At last he<br />

mentions lack of specialist professors, inattention to their welfare affairs, low level of<br />

students' foreign language knowledge and deemphasizing of theoretical principles as the<br />

most important factors and obstacles of accounting education growth in Iran.<br />

Rezvani and Sameti (2001) have studied efficiency of thirty six (36) big universities of Iran<br />

in a research entitled "studying of efficiency of big universities in Iran by means of data<br />

envelopment analysis method". According to the results fourteen (14) universities are<br />

efficient with the assumption of constant return towards scale (CRS) and sixteen (16)<br />

universities are efficient with the assumption of variable return towards scale (VRS).<br />

Torkashvand and Azar (2006) have evaluated educational and research efficiency of<br />

educational groups of human arts faculty in Tarbiat Moddaress University in a research<br />

entitled " evaluation of educational and research efficiency through data envelopment<br />

analysis: educational groups of human arts faculty in Tarbiat Moddaress University" and<br />

has offered strategies like changing of amount of inputs and outputs in order to improve<br />

efficiency of educational groups.<br />

Heidarynejad, Mozafari and et al (2007) have evaluated efficiency of physical exercise<br />

educational groups of State universities in three different situations with output nature in a<br />

research entitled "evaluation of efficiency of physical exercise educational groups of State<br />

COPY RIGHT © 2011 Institute of Interdisciplinary Business Research 922

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