PERCEPTIONS OF MANAGEMENT ACCOUNTING SERVICES

Kenton B. Walker, Gary M. Fleischman and Eric N. Johnson

Global Journal of Business Research, 2011, vol. 5, issue 1, 111-123

Abstract: Internal service quality is important to management accounting (MA) service providers and users to promote good communications, ensure high standards of service, and to support good organizational decision making. However, there is little research concerning MA quality issues despite the prevalence of service quality research in other service areas. The purpose of this paper is to investigate differences, and their sources, between perceptions of management accounting services as reported by accounting service users and providers in a corporate organization. We collected qualitative interview data from managers and staff from different functional units about specific MA services by asking questions about user-provider perceptions of MA services in the areas of communication and satisfaction while applying the internal customer service perspective. We supplement our analysis with quantitative data based on the interviews. Our findings show evidence of user-provider perception gaps and provide a foundation for management actions to improve MA service quality.

Keywords: Management accounting services; user-provider perceptions; service satisfaction; service quality (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2011
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