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Performance evaluation of CPA firms in Taiwan from the perspective of industry-specific client groups


  • Chia-Chi Lee



This paper explores the operating efficiency of certified public accounting (CPA) firms from the perspective of industry-specific client groups. The decision making units are 49 partnership CPA firms selected from the database of 2010 Public Accounting Firms Service Investigation Report. This paper integrates three analysis methods: Data envelopment analysis, an independent sample t test, and multiple regression analysis. It aims to offer the operators of CPA firms with a reference for improving operating efficiency. It also identifies important industry-specific client groups for the sustainable operation of the firms, and analyzes the impact of operating efficiency on operating revenue and total revenue. It is believed that the results of this paper could provide decision references for future client relationship management and exploitation of new client groups. Copyright Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Chia-Chi Lee, 2014. "Performance evaluation of CPA firms in Taiwan from the perspective of industry-specific client groups," Service Business, Springer;Pan-Pacific Business Association, vol. 8(2), pages 267-293, June.
  • Handle: RePEc:spr:svcbiz:v:8:y:2014:i:2:p:267-293
    DOI: 10.1007/s11628-013-0196-8

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    References listed on IDEAS

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