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Measuring Efficiency of UK Chartered Accounting Firms

In this paper, we examine the input-output efficiency of United Kingdom CPA firms using the Data Envelopment Analysis (DEA) approach. We find that a majority of CPA firms in the United Kingdom appear not to be efficient on a yearly basis, and we further find no evidence of persistent efficiency on a multi-period basis. The results of our study may serve as a yardstick for CPA firms interested in assessing their efficiency relative to their peers, and as a new gauge of CPA performance.