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dc.contributor.advisorBanker, Rajiv D.
dc.creatorZhang, Daqun
dc.date.accessioned2020-11-05T19:50:47Z
dc.date.available2020-11-05T19:50:47Z
dc.date.issued2015
dc.identifier.other958157187
dc.identifier.urihttp://hdl.handle.net/20.500.12613/4089
dc.description.abstractThis 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.
dc.format.extent127 pages
dc.language.isoeng
dc.publisherTemple University. Libraries
dc.relation.ispartofTheses and Dissertations
dc.rightsIN COPYRIGHT- This Rights Statement can be used for an Item that is in copyright. Using this statement implies that the organization making this Item available has determined that the Item is in copyright and either is the rights-holder, has obtained permission from the rights-holder(s) to make their Work(s) available, or makes the Item available under an exception or limitation to copyright (including Fair Use) that entitles it to make the Item available.
dc.rights.urihttp://rightsstatements.org/vocab/InC/1.0/
dc.subjectAccounting
dc.subjectEconomics
dc.subjectActivity Based Costing
dc.subjectBenchmarking
dc.subjectData Envelopment Analysis
dc.subjectEfficiency
dc.subjectElectricity Industry
dc.subjectIncentive Regulation
dc.titleIncentive Regulation with Benchmarking in the Electricity Distribution Industry
dc.typeText
dc.type.genreThesis/Dissertation
dc.contributor.committeememberBalsam, Steven
dc.contributor.committeememberBasu, Sudipta, 1965-
dc.contributor.committeememberRytchkov, Oleg
dc.description.departmentBusiness Administration/Accounting
dc.relation.doihttp://dx.doi.org/10.34944/dspace/4071
dc.ada.noteFor Americans with Disabilities Act (ADA) accommodation, including help with reading this content, please contact scholarshare@temple.edu
dc.description.degreePh.D.
refterms.dateFOA2020-11-05T19:50:47Z


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