The purpose of this paper suggests the need to integrate efficiency in accounting firms using entropy with self-evaluation, peer-evaluation and common evaluation. Using accounting firms as study objects, we analyzed through the use of data envelopment analysis (DEA, CCR and BCC) method which determines the most advantageous weight to oneself. Cross-efficiency, which is a peer evaluation reviewed the problem presented in the standard DEA. This method applies the weight of each DMU (Decision Making Units) using the multiplier model to the corresponding DMU and averages them. The common set of Weights emerges as a common evaluation. This method has attracted a lot of attention because DEA and Cross-efficiency analysis have the problem of using a proportion that is advantageous to oneself. When evaluating a DMU, evaluating the superiority of the test with other test papers itself is not meaningful in ranking. Therefore, Kao, Hung (2005) suggests a common method for analyzing the efficiency of the industry. Using the Shannon entropy method has been suggested as a method to obtain comprehensive efficiency by objectively evaluating the importance of each method and presenting the weight. The main result of this study is that it is more realistic to evaluate the efficiency of economic DMUs by combining the standard DEA with peer evaluation and common evaluation.