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    Incentive Regulation with Benchmarking in the Electricity Distribution Industry

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    Genre
    Thesis/Dissertation
    Date
    2015
    Author
    Zhang, Daqun
    Advisor
    Banker, Rajiv D.
    Committee member
    Balsam, Steven
    Basu, Sudipta, 1965-
    Rytchkov, Oleg
    Department
    Business Administration/Accounting
    Subject
    Accounting
    Economics
    Activity Based Costing
    Benchmarking
    Data Envelopment Analysis
    Efficiency
    Electricity Industry
    Incentive Regulation
    Permanent link to this record
    http://hdl.handle.net/20.500.12613/4089
    
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    DOI
    http://dx.doi.org/10.34944/dspace/4071
    Abstract
    This dissertation investigates two broad management accounting questions in the context of electric utility industry: How do regulators for electricity industry use the information generated from accounting systems to make pricing decisions? What are the economic consequences of these decisions? In Chapter 2, I review regulatory reforms and discuss existing issues of using DEA models for efficiency benchmarking in four aspects. Suggestions are given for improving the use of DEA models based on the review and discussion. In Chapter 3, I empirically investigate the effect of incentive regulation with DEA benchmarking on operational efficiency using a panel of electricity distribution firms in Brazil. In Chapter 4, I examine the effect of restructuring and retail competition on cost reduction using a sample of US investor-owned electric utilities. The effects of privatization, industrial restructuring, incentive regulation and benchmarking are effectively disentangled from one another using the research setting in Brazil and US electricity industry. In Chapter 5, I combine the idea of activity based costing and data envelopment analysis to further develop a detailed benchmarking model for incentive regulation.
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