Abstract
If Boards of Accountancy are to be evaluated as accomplishing their reactive enforcement and disciplinary functions, a comprehensive or overall measure of the relative efficiency of the functions would provide a useful basis for judgement. A mathematical programming technique, Data Envelopment Analysis (DEA), is used in this study to measure the relative efficiency of Board of Accountancy reactive enforcement and disciplinary functions. The DEA model in our study exemplifies how observed inputs and outputs might be consistently structured to evaluate the relative efficiency of Board of Accountancy disciplinary and enforcement processes. The results of the DEA model suggest how the inputs and outputs can be conserved or augmented so that Boards of Accountancy categorized as inefficient can be more like Boards categorized as efficient. This study is an example and a trial application of a model for measuring relative efficiency of Board of Accountancy enforcement of disciplinary processes.
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