A Rejoinder to "Measuring Production Efficiency in a Not-for-Profit Setting: An Extension".
本文是作者对Mensah和Li在1993年《会计评论》上关于非营利组织生产效率研究的回应，澄清了其研究中的缺陷，并讨论了成本份额的横截面恒定性和方法论差异。
Abstract Presents the reaction of the author of a study by Mensah and Li concerning the production efficiency in a nonprofit organization published in the January 1993 issue of the `The Accounting Review' periodical. Clarifications of the author on the perceived flaws of their study; Cross-sectional constancy of cost shares; Difference in the methodology used by the two studies.