Abstract. The traditional data envelopment analysis (DEA) model ignores the cooperative relationship among decision-making units (DMUs), so it is difficult to evaluate the DMUs efficiency reasonably. In this study, we use a cross-efficiency and bootstrap truncated regression (BTR) model to analyze the determining factors of digital mobile e-learning. The empirical results of this research indicate the following results: (1) Importing digital mobile e-learning can really enhance the efficiency of school management. (2) The school size, tablet PC numbers, total equipment expenses associated with tablet PC and school location are important determinants for affecting the efficiency of school management. Owing to the government is full implementation of the new learns model, that is, to be where the students able to experience the authentic joy of new learning model and attract students join. The result of the study suggested that in order to increase the schoolβs cross-efficiency model efficiency. The first assist the school in upgrading the Wi-Fi technology and network equipment. In general, the school adds to the Wi-Fi technology and network equipment. That would enlarge the school network and as to attract more school will adopt the new learning. It is where the students able to experience the authentic joy of new learning model and attract students join. Thus, the schools will increase school size. However, it should be noted that total equipment expenses associated with tablet PC have the negative influence on school management efficiency due to the increasing costs for furnishing the related internet and network equipment or device to facilitate for teaching and learning among teachers and students by digital mobile e-learning. The results of this research can also be the reference for educational authorities when formulating policies and regulations for promoting digital mobile e-learning in high school in Taiwan.Keywords. Operating efficiency, Digital mobile e-Learning, Data envelopment analysis (DEA), Truncated bootstrapped regression (TBR), Cross efficiency model.JEL. I21, I25, I28
