Assessing the efficiency of accounting firms using data envelopment analysis with multi-activity networks

Bo Hsiao, Lihchyun Shu, Fang Yu Chou

研究成果: Paper

1 引文 斯高帕斯(Scopus)

摘要

Traditional means of performance measurement, however, are either based on few predefined factors that provide only a partial view of the system or limited to a single activity and thus ignore the interaction between activities. To address this problem, a modified model for data envelopment analysis with multi-activity networks is proposed for accounting firm in this paper. We assess 298 Taiwanese accounting firms with three parallel-connected activities having two series-connected processes and two share factors for their performance management. After evaluating the effectiveness of the model, our results show that Taiwanese accounting firms obtain great advantages in the service process and suggest that Taiwanese accounting firms should focus on firm production for human resource arrangement and training expense and labor cost shares.

原文English
出版狀態Published - 2014 一月 1
事件18th Pacific Asia Conference on Information Systems, PACIS 2014 - Chengdu, China
持續時間: 2014 六月 242014 六月 28

Other

Other18th Pacific Asia Conference on Information Systems, PACIS 2014
國家China
城市Chengdu
期間14-06-2414-06-28

    指紋

All Science Journal Classification (ASJC) codes

  • Information Systems

引用此

Hsiao, B., Shu, L., & Chou, F. Y. (2014). Assessing the efficiency of accounting firms using data envelopment analysis with multi-activity networks. 論文發表於 18th Pacific Asia Conference on Information Systems, PACIS 2014, Chengdu, China.