합병으로 인한 회계법인의 효율성

초록

Due to the auditor designation system implemented in 2019 and practically applied in 2020, Small and mid-sized accounting firms are likely to increase their size through mergers. This study analyzed the efficiency of accounting firms, focusing on the Daesung Samkyung Accounting Firm that was merged in October 2017. The efficiency was measured by the DEA method, with a sampling period of one year from April 2016 to March 2017 and one year from April 2017 to March 2018. The types of efficiency measured are overall technical efficiency, pure technical efficiency, scale efficiency, and allocative inefficiency. The average efficiency of accounting firms increased in 2017 than in 2016. Similarly, Daesung Samkyung Accounting firm showed that the overall technical efficiency and pure technical efficiency increased in the merger year(2017) than before the merger(2016). Unlike the average, however, the scale efficiency decreased in the merger year than before the merger, and the allocative inefficiency increased in the merger year than before the merger. Therefore, it is necessary to consider ways to reduce allocative inefficiency. The results of this study help accounting firms to make merger decisions by presenting the efficiency results that accounting firms are actually interested in. In particular, accounting firms should take care to avoid allocative inefficiency after the merger.

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