Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry

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Rajiv D. Banker; Hsihui Chang; Ram Natarajan;
  • Journal: Management Science,volume 51,issue 2 February,pages291-304
  • Related identifiers: doi: 10.1287/mnsc.1040.0324
  • Subject: public accounting, productivity change, technical progress, relative efficiency, management advisory services, auditing, taxation services

We present evidence on components of productivity change in the public accounting industry toward the end of the 20th century. Using revenue and human resource data from 64 of the 100 largest public accounting firms in the United States for the 1995--1999 period, we ana... View more
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