近來針對會計師產業績效進行探討的研究，都聚焦在會計師事務所投入產出的效率性。先前的研究大多均為會計師事務所投入產出的效率值來觀察會計師產業的變化，關於探討會計師事務所內各部門活動與投入產出之間對生產效率的影響的實證研究顯少論及。本研究延伸傳統會計師產業投入產出效率性的研究，以多活動網路資料包絡分析法(MNDEA)來探討台灣會計師產業的生產技術效率。
實證研究使用2010年台灣298家會計事務所的資料，透過本研究提出的模式顯示在台灣的會計師事務所中人力資本和成本的分配是影響效率的主要因素。此外，台灣會計師事務所產業之服務過程的效率值普遍高於生產過程的效率。透過效率的比較可以幫助企業調整投入產出的比例，以調整資源的分配。

Recently, the use of input-output analysis has brought a new perspective to explore the performance of accounting firm industry from efficiency analysis. These studies mainly observe the efficiency changing of the accounting firm industry through the combination of inputs and outputs. Although these researchers have proposed various Data Envelope Analysis (DEA)-based methods to deal with the evaluation problem. However, their evaluation method is only to determine entirely efficiency scores on operation but not on the managerial performance. More precisely, no empirical researches focus on production efficiency between the activities of the each department. Therefore, this study emphasizes the view that resource of shared inputs should be evaluated on the same time. Specifically, the parallel structure with series connection are being designed to satisfy on evaluation of accounting firm industry in Taiwan. This study found the efficiency of Taiwan’s accounting firm to be dependent not only on human capital but also on investement of staffs. Finally, this study also offers some suggestions for the different groups based on their production process and service process to further improve efficiency on these inefficiency accounting firms.

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