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Author (up) Banker, R.D.; Chang, H.; Natarajan, R. doi  openurl
  Title Productivity Change, Technical Progress, and Relative Efficiency Change in the Public Accounting Industry Type
  Year 2005 Publication Management Science Abbreviated Journal  
  Volume 51 Issue 2 Pages 291-304  
  Keywords public accounting; productivity change; technical progress; relative efficiency; management advisory services; auditing; taxation services  
  Abstract 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 analyze productivity change, technical progress, and relative efficiency change over time. The average public accounting firm experienced a productivity growth of 9.5% between 1995 and 1999. We find support for the hypothesis that technical progress rather than an improvement in relative efficiency was the reason for this productivity growth. Firms that were early movers into management advisory services (MAS) and those that emphasized growth in MAS over growth in the traditional audit and tax services enjoyed significantly higher productivity growth than their peers. These firms also contributed significantly more to the industry’s technical progress.  
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  Notes Approved  
  Call Number Admin @ admin @ BankerChangNatarajan2005 Serial 2862  
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