Quality perception of accounting firm customers
International Journal of Quality and Service Sciences
ISSN: 1756-669X
Article publication date: 9 September 2022
Issue publication date: 25 October 2022
Abstract
Purpose
This study aims to verify the dimensions of perceived quality of services which influence the satisfaction of accounting firm clients and verifies whether customer satisfaction influences loyalty and word-of-mouth recommendations.
Design/methodology/approach
A model is proposed and tested using a survey of 292 accounting firm clients; structural equation modeling and partial least squares are used for data analysis.
Findings
The constructs of internal policies, personal relationships and trust influence the satisfaction of accounting firm clients which directly influences word-of-mouth recommendations and customer loyalty; however, the constructs of physical aspects and problem solving have no influence on satisfaction.
Research limitations/implications
The main contribution to the accounting field is an identification of the aspects in which firms should invest to deliver quality to clients. The development of internal policies, personal relationships and trust can lead to more satisfied clients, resulting in loyalty and word-of-mouth recommendations. These are novel results within the literature and can guide accounting firms toward better performance.
Originality/value
This study is justified by the fact that accounting firms must adapt to the new environment and the new requirements of the accounting field and look for solutions that follow the progress of financial and managerial accounting, primarily with regard to service quality, satisfaction, loyalty and word-of-mouth recommendations. We also introduce a new scale to reveal novelties which cannot be observed using traditional service quality scales. This is another important contribution to the quality of accounting services.
Keywords
Acknowledgements
This research was supported by Brazilian National Council for Scientific and Technological Development (CNPq/Brazil), projects 307202/2021-6, by Foundation for Research Support of Espírito Santo (FAPES/Brazil), projects 84513772 (599/2018) and 85395650 (228/2019), by Portuguese Science Foundation (FCT/Portugal) through NECE (Núcleo de Estudos em Ciências Empresariais), project UID/GES/04630/2020, and by IFTS (Instituto Fucape de Tecnologias Sociais), project 2021–2024.
Citation
Mainardes, E.W. and Sousa, G.d.S. (2022), "Quality perception of accounting firm customers", International Journal of Quality and Service Sciences, Vol. 14 No. 4, pp. 671-691. https://doi.org/10.1108/IJQSS-10-2021-0141
Publisher
:Emerald Publishing Limited
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