Assessing the efficiency of the accounting industry using multiactivity network DEA: evidence from Taiwan

Bo Hsiao, Lih Chyun Shu, Fang Yu Chou

Research output: Contribution to journalArticlepeer-review

12 Citations (Scopus)


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.

Original languageEnglish
Pages (from-to)2362-2386
Number of pages25
JournalInternational Transactions in Operational Research
Issue number6
Publication statusPublished - 2019 Nov

All Science Journal Classification (ASJC) codes

  • Business and International Management
  • Computer Science Applications
  • Strategy and Management
  • Management Science and Operations Research
  • Management of Technology and Innovation


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