[From: https://nonprofitquarterly.org]

“Some nonprofit researchers have raised concerns about the accuracy of overhead ratios as a means of assessing efficiency,” says Coupet, who may or may not know that the sector finally revolted against the measure a few years ago after bowing to its rule for four or more decades, “but our work is the first to approach it using efficiency theory—and we were able to demonstrate the problem using real-world data.”

Read the full article here.