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...

Descripción completa

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:
Original Article
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
_version_ 1783725198491516928
author Azzari, Vitor
Mainardes, Emerson Wagner
Beiruth, Aziz Xavier
da Costa, Fábio M.
author_facet Azzari, Vitor
Mainardes, Emerson Wagner
Beiruth, Aziz Xavier
da Costa, Fábio M.
author_sort Azzari, Vitor
collection PubMed
description 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.
format Online
Article
Text
id pubmed-8294265
institution National Center for Biotechnology Information
language English
publishDate 2021
publisher Springer International Publishing
record_format MEDLINE/PubMed
spelling pubmed-82942652021-07-21 The dimensions of accounting service quality Azzari, Vitor Mainardes, Emerson Wagner Beiruth, Aziz Xavier da Costa, Fábio M. SN Bus Econ Original Article 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. Springer International Publishing 2021-07-21 2021 /pmc/articles/PMC8294265/ /pubmed/34778837 http://dx.doi.org/10.1007/s43546-021-00107-z Text en © The Author(s), under exclusive licence to Springer Nature Switzerland AG 2021 This article is made available via the PMC Open Access Subset for unrestricted research re-use and secondary analysis in any form or by any means with acknowledgement of the original source. These permissions are granted for the duration of the World Health Organization (WHO) declaration of COVID-19 as a global pandemic.
spellingShingle Original Article
Azzari, Vitor
Mainardes, Emerson Wagner
Beiruth, Aziz Xavier
da Costa, Fábio M.
The dimensions of accounting service quality
title The dimensions of accounting service quality
title_full The dimensions of accounting service quality
title_fullStr The dimensions of accounting service quality
title_full_unstemmed The dimensions of accounting service quality
title_short The dimensions of accounting service quality
title_sort dimensions of accounting service quality
topic Original Article
url 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
work_keys_str_mv AT azzarivitor thedimensionsofaccountingservicequality
AT mainardesemersonwagner thedimensionsofaccountingservicequality
AT beiruthazizxavier thedimensionsofaccountingservicequality
AT dacostafabiom thedimensionsofaccountingservicequality
AT azzarivitor dimensionsofaccountingservicequality
AT mainardesemersonwagner dimensionsofaccountingservicequality
AT beiruthazizxavier dimensionsofaccountingservicequality
AT dacostafabiom dimensionsofaccountingservicequality

Ejemplares similares