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The dimensions of accounting service quality

This study aimed to identify the dimensions of accounting service quality, as assessed by the different agents involved in service development. We performed 20 in-depth interviews with accounting service providers, clients of accounting service providers, consultants, university professors, and acco...

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Detalles Bibliográficos
Autores principales: Azzari, Vitor, Mainardes, Emerson Wagner, Beiruth, Aziz Xavier, da Costa, Fábio M.
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer International Publishing 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8294265/
https://www.ncbi.nlm.nih.gov/pubmed/34778837
http://dx.doi.org/10.1007/s43546-021-00107-z
Descripción
Sumario:This study aimed to identify the dimensions of accounting service quality, as assessed by the different agents involved in service development. We performed 20 in-depth interviews with accounting service providers, clients of accounting service providers, consultants, university professors, and accountancy body members. The results revealed six dimensions of accounting service quality: advisory view, capability, efficiency, communication, technological innovation, and trustworthiness. We also identified the items corresponding to each of these dimensions. The results allowed us to develop a conceptual model of accounting service quality. This study also indicated the specificities of accounting services, demonstrating that general models for service quality assessment do not seem to fully fit the characteristics of the accounting context. SUPPLEMENTARY INFORMATION: The online version contains supplementary material available at 10.1007/s43546-021-00107-z.