Journal article
IT Capital Accumulation and Productivity Growth in Public Accounting Firms
IEEE transactions on engineering management, v 56(4), pp 692-700
01 Nov 2009
Featured in Collection : UN Sustainable Development Goals @ Drexel
Abstract
In this study, we apply the tripartite decomposition of productivity growth proposed by Kumar and Russell (Amer. Econ. Rev., vol. 92, pp. 527-548, 2002) to estimate and evaluate the contribution of firms' IT capital accumulation to their productivity growth. Analyzing a panel data on 52 public accounting firms in Taiwan for ten years from 1993 to 2002, our results indicate that the productivity growth of these accounting firms was primarily due to their accumulation of IT capital. In addition, our results indicate that services diversification towards nonaudit services and workforce quality contributed to accounting firms' IT capital accumulation, which, in turn, led to their productivity growth.
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Details
- Title
- IT Capital Accumulation and Productivity Growth in Public Accounting Firms
- Creators
- Hsihui Chang - Drexel UniversityJengfang Chen - National Cheng Kung UniversityChun-Li Tsai - National Cheng Kung UniversityYanjie Yang - Ming Chuan University
- Publication Details
- IEEE transactions on engineering management, v 56(4), pp 692-700
- Publisher
- IEEE
- Number of pages
- 9
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Accounting
- Web of Science ID
- WOS:000271019600009
- Scopus ID
- 2-s2.0-70350712358
- Other Identifier
- 991019168777404721
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- Collaboration types
- Domestic collaboration
- International collaboration
- Web of Science research areas
- Business
- Engineering, Industrial
- Management