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This study examines whether public accounting firms are efficient in transforming human resources into service revenues and in allocating these resources to an optimal mix of services. Using Data Envelopment Analysis to analyze data from 51 Taiwan accounting firms for the period 2015–2016, we find that there are significant allocative inefficiencies in accounting firms and these inefficiencies are negatively associated with the proportion of management advisory services (MAS). Further, we find a significant improvement in technical efficiencies from 2015 to 2016 although not in allocative efficiencies. Collectively, our results suggest that accounting firms should expand MAS to improve allocative and aggregate efficiencies.

Measuring technical and allocative efficiencies of public accounting firms in Taiwan