Corporate image may impact customer satisfaction about the service (Aga and Safakli, 2007; Cameran et al., 2010). Previous studies that aimed to investigate service quality aspects in the accounting context used generic models (e.g., Parasuraman et al. 1988). Because these models are not specifically related to accounting services, the studies obtained divergent findings (e.g., Botha and Wilkinson 2019; Fleischman et al. 2017; Guthrie and Parker 2016).
- Concise examples and answers to frequently asked questions assist readers in understanding and implementing the critical guidance.
- First, relationships and comparisons between accounting firms can improve quality perceptions of delivered services.
- In view of a dispersed literature with different results, our study aimed to review and organize the accounting service quality theme, creating a path for the development of a main theory.
- The use of bibliometric methods and a systematic literature review could allow a broader view of this specific field and may contribute to the identification of causes of phenomena related to the most significant works and the main themes in the field.
In addition, there is an ongoing discussion about changes in services features and how a portion of accounting services may be digitalized and automated (Lee et al., 2016). If competition increases, it may be relevant to study how clients perceive quality (Fleischman et al., 2017). There is still a lack of a theoretical base developed specifically for accounting services. Most of the literature is based on broader theories related to services quality (e.g. Aga and Safakli, 2007; Lee et al., 2016). It would be desirable that accounting services could be studied more specifically, benefiting from other areas that study KIBS.
3 Knowledge and professionalism
There is an opportunity to generate a theory that explores services quality, from the initial contact with the client until after the provision of services. In addition, previous studies captured perceived service quality using general models as SERVQUAL (Parasuraman et al., 1988). With a better understanding about how clients behave, there is a possibility to create new service quality measurement models based specific accounting clients’ perceptions. Also, the study contributes by analyzing the quality of accounting services as seen from the different perspectives of the actors involved in the process, such as clients, accountants, professors, representatives, and consultants. Previous research on the quality of accounting services has focused on customer insights (Armstrong and Smith 1996; Khin et al. 2011; Lee et al. 2016; Sarapaivanich and Patterson 2015), ignoring the role of other stakeholders involved in the process. Finally, our results contribute to the future creation of a scale to measure accounting service quality.
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- 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. 2013; Lee et al. 2016).
- In order to mitigate bias, all papers were analyzed by three experienced judges.
Models that sought to assess service quality in other sectors such as retail (Dabholkar et al. 1996) and festivals (Tkaczynski 2013), found some dimensions focusing on evaluating appearance and location. It is noteworthy that the retail sector and music festivals are not classified as KIBS, which may explain the focus on more tangible aspects for assessing quality. For the interviewees, technological innovation mainly permeates the implementation of new automated systems and processes, that facilitate and assist in the development of activities. Communication is characterized by the exchange of information between the parties and the clear and objective alignment of the service being provided. This dimension also highlights practical aspects, such as the communication channels that are present during the service delivery, and abstract aspects, such as the importance of service and relationship to make the customer feel satisfied.
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Our results show that the accounting service dimensions have specific attributes that need to be observed by professionals who want to identify the quality of the service provided. Service quality measurement tools can be used to assess customers’ perceptions and needs, helping firms to improve their services. Models such as those of Cronin and Taylor (1992), Gronroos (1984), and Parasuraman et al. (1988) are still most commonly used for measuring service quality in various sectors (Roy et al. 2015).
Technological innovation
The advisory view was the dimension most frequently addressed (25%) by respondents – in other words, given all the interviews codifications, 25% of them were classified as an advisory view – followed by Capability (20%) and Efficiency (20%). The interviewees were chosen according to the ability of each of them to contribute to the discussion of the topic being explored, creating what is defined as a theoretical sample (Strauss and Corbin 1998). Besides playing different roles in the accounting area, the respondents also had heterogeneous characteristics in terms of gender, age, and location. Whether you need help with taxes or with a business, J & K Solutions Inc is ready to take on all of your tax preparation and accounting demands.
The current business environment has been changing the characteristics of management accounting practices (Albu and Albu, 2012). The development of management accountants is also determined by the need to meet stakeholder expectations for credibility, transparency in corporate reporting and their involvement with social responsibility (Zyznarska-Dworczak, 2018). Because we already have many applications that will replace this part of the accounting service.
Data availability
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In theoretical terms, our results present an overview of a theme still little explored in accounting field. The cluster framework demonstrates current approaches in order to organize the accounting service quality streams. Further, the research agenda aims to contribute with the evolution of this research field, providing some gaps still not explored by accounting researchers. Given that, it is possible to stimulate new studies in order to create a more robust discussion about service quality in accounting literature.
We present the distribution of the number that each dimension was mentioned by each group in Table 3. This analysis uses the same frequency calculation method but dividing it by each interviewees’ categories. It is possible to identify an intersection with some of the dimensions that are present in the SERVQUAL model, such as reliability, responsiveness, empathy, and assurance (Parasuraman et al. 1988). These aspects can be observed in the communication, trustworthiness, and efficiency dimensions of the present study.
Service quality evaluation
This type of method has congruence with studies focused on the quality of services, considering that it is an area explored in marketing that often conducts empirical studies that seek to understand the reality of organizations and consumers. In addition, the approach in most of the research was quantitative by applying surveys with consumers of accounting services. This demonstrates the predominance of studies that investigate and test the relationship between variables through the perspective of customers. Regarding quantitative studies, only one (Lee, 2013) used secondary data in their analysis.
Executives at the company should not be tied up with creating important financial statements. Depending on how your business is classified, different tax filings are required. Your accountant should be knowledgeable in how to handle retirement benefits and health care expenses. In the rare event that an audit does occur, they will help your business adequately answer any IRS requests.
Also, it can be defined as the difference between customers’ expectations and the actual service’s performance (Parasuraman et al., 1985). Consequently, accounting services providers are investing to be perceived as more empathic, reliable and responsive to individual clients demands (Aga and Safakli, 2007; Groff et al., 2015). In an environment with adverse conditions and high competitiveness, it seems increasingly the focus on services quality in order to meet customer expectations (Lee et al., 2016). Our results have important implications for the different actors involved in the accounting service process. By presenting the dimensions, the study can help accounting managers to generate evaluations and provide decisions for audit and accounting firms. Also, the six dimensions can serve as a reference to clarify the main aspects that a client needs to consider when contracting for accounting services.
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