![]() ![]() The identification of attributes using different points of view allowed us to analyze different perceptions about the phenomenon. For this purpose, twenty in-depth interviews were conducted with accounting service providers, clients of accounting service providers, consultants, university professors, and accountancy body members. Thus, service quality models designed to be applied across a broad range of services may not fully capture the essence of accounting services (Aga and Safakli 2007).įor this reason, the objective of this study is to identify the dimensions of accounting service quality, as assessed by the different agents involved. The divergence in the results may be related to the fact that accounting has specific aspects, such as the important need for knowledge, the constant updating of standards, and the fact that there is service co-production with the different agents involved (Santos and Spring 2015). 2017 Guthrie and Parker 2016 Mutlu 2020 Souza et al. Even though there are only a few studies in the management accounting field that investigate service quality, these studies used these general models in the accounting context, obtaining results that differ from each other (e.g., Armstrong and Davision 1995 Botha and Wilkinson 2019 Fleischman et al. ![]() Accounting services are no different here. ( 1988) are still most commonly used for measuring service quality in various sectors (Roy et al. Models such as those of Cronin and Taylor ( 1992), Gronroos ( 1984), and Parasuraman et al. Service quality measurement tools can be used to assess customers’ perceptions and needs, helping firms to improve their services. The variations in customers’ needs, sizes, and characteristics demonstrate the real difficulty for these professionals in achieving the quality expected by their clients (Santos and Spring 2015). Thus the factors that influence the customer’s perception of quality may differ from the relevant factors in other sectors that theoretically provide less complex services (Doloreux and Laperrière 2014). However, delivering accounting services requires a high level of knowledge and highly skilled people (De Meyere et al. This can be achieved with good management and a focus on delivering high-quality services (Fleischman et al. Thus, to maintain market share and penetration, accounting service providers need to improve their competitive strategies. The covid-19 pandemic further increased these changes, generating digitization and automation of services (AICPA 2020). Services that previously were provided by structured professional accounting firms can now be performed using software. Technological advances and the needs of new customers are changing the provision of accounting services and the engagement of accountants with their clients (Holm and Ax 2020 Khin et al. ![]()
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