The dimensions of accounting service quality

Vitor Azzari (), Emerson Wagner Mainardes (), Aziz Xavier Beiruth () and Fábio M. Costa ()
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Vitor Azzari: FGV EAESP
Emerson Wagner Mainardes: FUCAPE Business School
Aziz Xavier Beiruth: FUCAPE Business School
Fábio M. Costa: FUCAPE Business School

SN Business & Economics, 2021, vol. 1, issue 8, 1-31

Abstract: Abstract 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.

Keywords: Service quality; Dimensions; Accounting; Service evaluation model (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1007/s43546-021-00107-z

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