IT capital accumulation and productivity growth in public accounting firms

Hsihui Chang; Jengfang Chen; Chun Li Tsai; Yanjie Yang

doi:10.1109/TEM.2009.2013834

IT capital accumulation and productivity growth in public accounting firms

Hsihui Chang, Jengfang Chen, Chun Li Tsai, Yanjie Yang

Department of Economics

Research output: Contribution to journal › Article › peer-review

6 Citations (Scopus)

Abstract

In this study, we apply the tripartite decomposition of productivity growth proposed by Kumar and Russell (Amer. Econ. Rev., vol. 92, pp. 527-548, 2002) to estimate and evaluate the contribution of firms' IT capital accumulation to their productivity growth. Analyzing a panel data on 52 public accounting firms in Taiwan for ten years from 1993 to 2002, our results indicate that the productivity growth of these accounting firms was primarily due to their accumulation of IT capital. In addition, our results indicate that services diversification towards nonaudit services and workforce quality contributed to accounting firms' IT capital accumulation, which, in turn, led to their productivity growth.

Original language	English
Pages (from-to)	692-700
Number of pages	9
Journal	IEEE Transactions on Engineering Management
Volume	56
Issue number	4
DOIs	https://doi.org/10.1109/TEM.2009.2013834
Publication status	Published - 2009 Mar 12

All Science Journal Classification (ASJC) codes

Strategy and Management
Electrical and Electronic Engineering

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