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Title: Using Data Envelopment Analysis to Evaluate Tax Preparation Software

Authors: Dorothy M. Fisher; Steven A. Fisher; D. Bruce Sun

Addresses: Author address listing can be found in the "About the Authors" section at the end of the article.

Abstract: This study uses Data Envelopment Analysis (DEA) to analyze and compare the performance of 18 professional tax preparation software packages. The DEA model connects price and setup cost (inputs) with operating capabilities (outputs) to evaluate the relative performance of individual software packages. DEA does not require a set of preassigned weights for inputs and outputs and, thus, overcomes the deficiency introduced by using arbitrary weights. The findings of this study provide professional accountants with nonsubjective assessments of professional tax preparation software packages.

Keywords: Data Envelopment Analysis (DEA); tax preparation software; performance analysis; accounting software.

DOI: 10.1504/JBM.1996.141025

Journal of Business and Management, 1996 Vol.3 No.3, pp.80 - 91

Published online: 05 Sep 2024 *