Satisfaction and pricing for accounting services to very small enterprises

Giuseppe Catenazzo, Emmanuel Fragnière and Nils Guillaume-Gentil

International Journal of Economics and Accounting, 2014, vol. 5, issue 2, 145-164

Abstract: In this paper, we present the results of a survey we conducted to unveil the perceptions on accounting services of managing directors of very small enterprises (VSEs) in Canton Geneva, Switzerland. 153 out of a random sample of 1,018 company directors answered our mail survey in May to June 2009. Among our results, we observe that most VSE directors outsource accounting tasks and are satisfied with the services they receive. They seem to fully acknowledge the value provided by accountants. Trust, information and advice provided by accountants are positively related with their clients' satisfaction. Finally, we observe a relationship between customers' willingness to pay for this type of credence service and their satisfaction with the services they receive.

Keywords: accounting services; willingness to pay; customer satisfaction; service quality; service pricing; very small enterprises; small firms; Switzerland; outsourcing; trust. (search for similar items in EconPapers)
Date: 2014
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