Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2017-12-29 DOI:10.19030/JABR.V34I1.10091

S. Kang, I. Hwang, K. Hur

引用次数: 0

Abstract

To investigate how changes in the accounting environment in Korea affect firm productivity, this study analyzes productivity by firm size and labor type from 2000 to 2014, using a Cobb–Douglas production function. We find that (1) the greater the management advisory (tax) revenue, the greater the total revenue in large (small) accounting firms; and (2) marginal revenue is greatest for partners, followed by certified public accountants and general employees. In particular, partners’ contribution to large accounting firms improved after 2007, whereas general employees made a significant positive contribution to total revenue before 2007.

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韩国会计环境变化对会计师事务所生产力的影响

为了研究韩国会计环境的变化如何影响企业生产率，本研究使用柯布-道格拉斯生产函数，分析了2000年至2014年企业规模和劳动力类型的生产率。我们发现:(1)大(小)会计师事务所的管理咨询(税收)收入越大，总收入越大;(2)合伙人的边际收益最大，注册会计师次之，普通员工次之。特别是，合伙人对大型会计师事务所的贡献在2007年之后有所改善，而普通员工对2007年之前的总收入做出了显著的正贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.