TY  - CHAP
AB  - Abstract Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting (MA) service quality and we compared responses from users and providers.Design/methodology/approach: We surveyed experienced providers and users of MA services to learn their perceptions and expectations of accounting service quality using SQ/SP adapted to an MA context. We used principal components analysis (PCA) to investigate service quality dimensions.Findings: Participant responses identified three dimensions of MA service quality. There was a high degree of correspondence in dimensions of service quality between users and providers, but with notable differences in service priorities. A performance-only (SP) approach seems to provide a better measure of overall service quality than performance minus expectations (SQ).Research limitations/implications: Participants self-selected to participate. Respondents were not matched by organization. The SQ/SP instrument may not capture important organization specific attributes. Our approach may serve as a guide for future studies of accounting service quality.Practical implications: SP may be more useful to managers who wish to evaluate overall service quality. SQ may be more useful to identify specific gaps between user perceptions and expectations. SQ/SP assessments may help to improve the quality of MA service delivery and provider-user communications.Originality/value: This is the first empirical study to our knowledge that reports on MA service quality dimensions using both the SQ and SP instruments. This study investigated perceptions and expectations of MA service users and providers. Our sample is a cross-section of experienced professionals.
VL  - 29
SN  - 978-1-78743-297-0, 978-1-78743-298-7/1474-7871
DO  - 10.1108/S1474-787120170000029001
UR  - https://doi.org/10.1108/S1474-787120170000029001
AU  - Fleischman Gary M.
AU  - Johnson Eric N.
AU  - Walker Kenton B.
PY  - 2017
Y1  - 2017/01/01
TI  - An Exploratory Investigation of Management Accounting Service Quality Dimensions Using Servqual and Servperf
T2  - Advances in Management Accounting
T3  - Advances in Management Accounting
PB  - Emerald Publishing Limited
SP  - 91
EP  - 125
Y2  - 2024/05/08
ER  -