Journal
INTERNATIONAL TRANSACTIONS IN OPERATIONAL RESEARCH
Volume 26, Issue 6, Pages 2362-2386Publisher
WILEY
DOI: 10.1111/itor.12416
Keywords
certified public accountant (CPA); performance measurement; data envelopment analysis (DEA); multiactivity network data envelopment analysis (MNDEA); efficiency evaluation
Funding
- Ministry of Science and Technology of Taiwan [MOST 103-2410-H-309-005-MY3]
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Accounting firms are highly specialized and subject to government recognition through professional licenses. Accordingly, in assessing an accounting firm's performance, the performance measurement system should be generic enough to provide an integrated view of important factors from different perspectives. However, traditional performance measurements are based on several predefined factors that provide a partial view of the system or are limited to a single activity, thereby ignoring their interactions. This study proposes a modified data envelopment analysis model with multiactivity and network techniques on accounting firms. It creates a realistic approach to adequately measure the efficiency of the accounting industry and to suggest possible improvements for accounting firms. To verify the effectiveness of the model, we assessed the performance of 298 Taiwanese accounting firms in 2010 with three parallel-connected activities and two series-connected performance management processes. The results show that Taiwanese accounting firms greatly benefit from service processes and taxation activities.
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