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Article
Publication date: 16 December 2020

Shinaj Valangattil Shamsudheen, Ziyaad Mahomed and Shamsher Mohamad

This paper aims to investigate the differences in patronage factors influencing “retail customers” and “institutional clients” to bank Islamically and to identify the…

Abstract

Purpose

This paper aims to investigate the differences in patronage factors influencing “retail customers” and “institutional clients” to bank Islamically and to identify the reasons bankers perceive that their customers’ bank with them in the United Arab Emirates (UAE).

Design/methodology/approach

A total of 237; 416; and 70 balanced responses were collected from Islamic bankers, retail customers and institutional clients of UAE, respectively. Weighted average scores were computed for ranking the selection criteria factors across the data set and paired comparison analysis was conducted to analyse the variation of selection criteria between the data sets.

Findings

Empirical results indicate that Islamic banking practitioners maintain an identical perception with retail customers in relation to the selection criteria of Islamic banking products and services, with the “Sharīʿah-compliance” factor dominating other factors under examination. With respect to the perception regarding institutional/corporate clients, Islamic bankers exhibited a divergent perception in connection with selection criteria of Islamic banking products and services and the factor “cost and affordability” and “rates and return” are prioritized above factor “Sharīʿah-compliance”.

Research limitations/implications

The scope of the study is limited to a single country. Hence, the finding of this study cannot be generalized to the other regions. Although the study covers a considerable sample from each segment, still there is an avenue for improvement by covering more respondents into the survey. Consequently, the results of this study should be read with these limitations. Further, analysis of the variation among intra divisions of each segment such as Muslim and non-Muslim with respect to retail customers; the different level of management at the banks and focusing the specific sector of the industry is beyond the scope of this study. These directions provide avenues for future research.

Practical implications

The study provides useful insights for bankers to revisit their marketing strategies to attract and retain more clients. Hence, the findings also suggest policy recommendations for nascent Islamic banking markets to move to the next stages of maturity. The findings of this study have implications for firms’ strategic directions and future investments of organizations, especially when the competition in the industry is intense. Future studies are recommended in other countries where the Islamic financial market share is significant.

Originality/value

While ample perception studies have carried out in the Islamic banking industry of the UAE, studies that focus on institutional clients, especially with reference to the factors that determine the selection criteria; studies examining banker’s perception towards Islamic banks and their clients (retail and institutional); studies that reconcile the perception of bankers and customers (retail and institutional) are all inadequately covered in existing literatures. This study attempts to fill some of these significant gaps.

Details

Journal of Islamic Accounting and Business Research, vol. 12 no. 1
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 2 November 2020

Marcus Doxey and Robert Ewing

Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.

Abstract

Purpose

Changes in external auditing over four decades motivates a historical investigation of how client employees' perceptions of auditors have changed across this period.

Design/methodology/approach

This paper uses a longitudinal quasi-experiment to compare current client employees' perceptions of the auditor with results from 1972.

Findings

Changes in client employees' perceptions of the audit, its usefulness and of auditor-client conflict suggest increases in auditor independence. However, this paper also finds that despite decades of efforts to strengthen auditor independence and skepticism, the primary analogy client employees apply to the external auditor remains “consultant”.

Practical implications

The findings contribute to the discussion of whether regulatory and standard changes in the audit environment have changed aspects of client employees' perceptions of auditors.

Originality/value

The paper contributes by presenting a unique approach to partially replicating a historic study using a quasi-experimental research design.

Details

American Journal of Business, vol. 36 no. 2
Type: Research Article
ISSN: 1935-5181

Keywords

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Book part
Publication date: 18 September 2017

Teresa Stephenson, Gary Fleischman and Mark Peterson

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study…

Abstract

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds on limited previous research by examining preparers primarily from local firms rather than focusing solely on large international firms. The Gaps Model of Service Quality provides the theoretical lens for the paper. We employ the recently developed Taxpayer Motivation Scale (TMS) to measure four client motivations to hire a preparer: (1) saving money, (2) saving time, (3) legal compliance, and (4) protection from the IRS. We measure expectation gaps for those four motivations using matched tax preparer–tax client dyads.

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

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Article
Publication date: 8 June 2015

Ilse Goethals, Wouter Vanderplasschen, Stijn Vandevelde and Eric Broekaert

– The purpose of this paper is to summarize the main findings and conclusions of four separate studies on treatment in therapeutic communities (TCs) for addictions.

Abstract

Purpose

The purpose of this paper is to summarize the main findings and conclusions of four separate studies on treatment in therapeutic communities (TCs) for addictions.

Design/methodology/approach

The first two studies address the core characteristics of the TC approach: a study on the workable and destructive elements of the Synanon model; and a comparative study on the essential elements of TCs for addictions in Europe and in the USA. The final two studies highlight clientsperceptions of the TC treatment process in relation to retention: a study on clients’ first month perceptions of the TC treatment process and the influence of fixed and dynamic client factors; and a longitudinal study on changes in clientsperception of the TC treatment process and the impact of motivation, psychological distress and cluster B personality traits.

Findings

The first study showed that Synanon’s therapeutic and pedagogical methods are still highly valued despite its negative reputation. The results of the second study suggest that while traditional TCs operate as concept-based TCs in Europe, modified TCs might differ in the extent to which they apply the core principles and elements of the TC approach. The third study provides evidence that suitability for treatment is a very important predictor for clients’ first month perceptions of the community environment. The fourth study shows that with time in treatment clients develop more profound perceptions regarding the essence of TC treatment.

Research limitations/implications

Finally, implications for clinical practice, general limitations and some concrete recommendations for future research are presented in this paper.

Originality/value

The PhD summary study contributes to the existing literature on TC treatment.

Details

Therapeutic Communities: The International Journal of Therapeutic Communities, vol. 36 no. 2
Type: Research Article
ISSN: 0964-1866

Keywords

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Article
Publication date: 1 June 1990

Neil A. Morgan

Focuses on the perceptions held by organisational clients of thelegal advice provided by their primary law firms. Previous work onservice quality has been dominated by…

Abstract

Focuses on the perceptions held by organisational clients of the legal advice provided by their primary law firms. Previous work on service quality has been dominated by studies in consumer services and has been primarily outside the professional service context which is examined here. Empirical data collected from 152 corporate clients across a number of business sectors is used to examine a number of hypotheses relating client quality perceptions to key factors exhibited by both the legal service provider and the organisational client. The relationship between marketing and quality, and the marketing implications of the study for law firms are also discussed.

Details

Marketing Intelligence & Planning, vol. 8 no. 6
Type: Research Article
ISSN: 0263-4503

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Article
Publication date: 1 March 2003

Christie L. Comunale, Thomas R. Sexton and Stephen C. Gara

The efficiency and the effectiveness of the audit depend in part on the efficiency and the effectiveness of the client inquiry process. This paper presents a model that…

Abstract

The efficiency and the effectiveness of the audit depend in part on the efficiency and the effectiveness of the client inquiry process. This paper presents a model that helps auditors to understand the stages of the client inquiry process and the factors that influence its reliability. The model serves to illuminate the client inquiry process and thereby assist auditors in evaluating the evidence thus obtained. Our model is a multistage communication channel that connects reality, the client’s perception of reality, the client’s representation of reality, the auditor’s perception of reality, and the auditor’s representation of reality. Distortions of reality occur between adjacent stages as the result of the subjectivity, technical incompetence, untrustworthiness, and poor presentation skills of either the client or the auditor. We discuss our model in the context of the analytical review task.

Details

Managerial Auditing Journal, vol. 18 no. 2
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 9 October 2009

Godwin Iroroakpo Idoro

The purpose of this paper is to promote full involvement of construction project leaders in the attempt by Nigerian banks to develop new branches and expand the scope of…

Abstract

Purpose

The purpose of this paper is to promote full involvement of construction project leaders in the attempt by Nigerian banks to develop new branches and expand the scope of their services to customers whose banks were either liquidated or merged after the 2005 consolidation exercise.

Design/methodology/approach

Structured questionnaires are used to collect data on status, professions, services and leadership roles of construction project leaders from a sample of 80 clients' representatives selected randomly from the 24 Nigerian banks that survived the liquidation exercise.

Findings

The study discovers that Nigerian banks appoint mostly their staff who may not be project managers as project leaders and engage them mostly with services which relate to the day to day running of their new projects. It also discovers that the authority giving to project leaders is not full rather the control over the delivery of banks' projects is shared with the banks and this does not influence the banks' perception of the performance of project leaders. While this finding may appear as if the control giving to project leaders is not important in their performances, the study reveals that the performances of project leaders have significant influence on the performance of other project team members.

Research limitations/implications

Although, there have been studies on project leadership in the construction industry generally, specific attention has not been given to project leadership in the banking industry as done in this paper.

Practical implications

The study considers the development as unhealthy because it will not encourage construction project leaders to regard the success or failure of the projects as their responsibility and will not motivate them to perform their duties effectively. It therefore advocates that clients in the Nigerian banking industry should adopt a practice whereby project managers instead of any construction professionals are the ones to be appointed as construction project leaders and that more authority and leadership functions on the delivery of the projects than those retained by clients be delegated to them.

Originality/value

The results of the study have identified some of the shortcomings in project leadership practice in the Nigerian banking industry which will spur changes that promote greater achievement of the goals of the banks for developing new projects.

Details

Journal of Engineering, Design and Technology, vol. 7 no. 3
Type: Research Article
ISSN: 1726-0531

Keywords

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Article
Publication date: 6 September 2018

Graeme Edward Payne and Greg Fisher

Following a recent government initiated change to a consumer-directed care model across the Australian community aged care sector, the purpose of this paper is to explore…

Abstract

Purpose

Following a recent government initiated change to a consumer-directed care model across the Australian community aged care sector, the purpose of this paper is to explore frontline home support workers’ perceptions of relational changes with clients in power and subordination within the triadic relationship between employer, employee and client.

Design/methodology/approach

Contextual interviews were held with managers (n=4), coordinators (n=10) and semi-structured face-to-face interviews with support workers (n=17) in three organizations. Interview transcripts were analyzed.

Findings

Some workers did not perceive a power change in their relationships with clients. Others perceived minimal change but were concerned about the incoming client generation (baby boomers) that were more aware of their rights. Others felt subordinated to the client, perceived a loss of control or that felt treated like an employee of the client. Consistent with the philosophy of consumer-directed care, senior staff encouraged clients to treat workers in this way.

Research limitations/implications

Further research is recommended on worker and client perceptions of relationships within the context of a consumer or client focused model.

Practical implications

A clear and realistic understanding of the locus of power within a triadic relationship by all actors is important for positive workplace outcomes.

Social implications

The increasing ageing population makes it essential that workers’ relationships with clients and with their organization are unambiguous.

Originality/value

This study makes a contribution to theories about change and power transfer in the implementation of consumer-directed care through the perceptions of support workers. Examination of power and subordination transfer through the perceptions of the actors of rather than through the prism of organizational policy deepens the understanding of frontline service work and relationships.

Details

Employee Relations: The International Journal, vol. 41 no. 3
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 15 April 2019

Jomjai Sampet, Naruanard Sarapaivanich and Paul Patterson

With increased competition under the establishment of the ASEAN Economic Community (AEC) in December 2015, CPA and Tax Auditors are free to export their services within…

Abstract

Purpose

With increased competition under the establishment of the ASEAN Economic Community (AEC) in December 2015, CPA and Tax Auditors are free to export their services within AEC partner countries. Hence, it is crucial that the growing numbers of auditors in the region differentiate themselves by providing superior perceived audit quality and client value in order to retain (and attract) clients. Based on theoretical foundations of service-dominant logic and culture theory, the purpose of this paper is to investigate the role of client involvement in the audit process and client psychological comfort in influencing client perceptions of audit quality.

Design/methodology/approach

A survey was used to collect data from firms listed on the Thai Stock Exchange. The unit of analysis was the client firm. A key informant method was used whereby a senior manager, heavily involved in the auditor assessment and selection process answered all questions on behalf of their company. Data from 190 firms are subsequently analyzed with structural equation modeling.

Findings

Both client level of involvement and psychological comfort impact their perceptions of three dimensions of audit quality: service quality, independence and competence. Audit quality in turn is strongly associated with overall client satisfaction.

Originality/value

While various scholarly works have examined audit quality, this study does so in an emerging, highly collectivist culture (Thailand) where due to cultural norms, relationships take on added importance. More importantly, for the first time, the study shines the spotlight on the role that client involvement in the audit process, and client psychological comfort, play in influencing client perceptions of audit quality.

Details

Asian Review of Accounting, vol. 27 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

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Article
Publication date: 1 August 2006

Ishak Ismail, Hasnah Haron, Daing Nasir Ibrahim and Salmi Mohd Isa

The purpose of this paper is to explore the relationship between audit service quality, client satisfaction and loyalty to the audit firms. SERVQUAL model was used to…

Abstract

Purpose

The purpose of this paper is to explore the relationship between audit service quality, client satisfaction and loyalty to the audit firms. SERVQUAL model was used to measure the perceptions and expectations of public listed companies on the services received from audit firms.

Design/methodology/approach

The five dimensions of SERVQUAL, i.e. reliability, assurance, tangibility, empathy and responsiveness was used to measure the service quality of audit firms. The research was conducted using primary data. Questionnaires were sent to 500 public listed companies listed in Bursa Saham Malaysia for year 2005.

Findings

The public listed companies were satisfied with the tangible dimension but were dissatisfied with the other four dimensions. The most dissatisfied dimension was empathy. Customer satisfaction was found to partially mediate the relationship of reliability and customer loyalty.

Research limitations/implications

The small sample size is a limitation of the study. Also, the study examined all services offered by audit firms. A larger sample size and focusing on a particular service would be better as the respondents would then be able to give a more focused answer. Also, the public listed companies were not analysed further into various industry types, size of firm and other corporate attributes to understand their different needs.

Practical implications

The study defines the attributes of quality services from the clients' perspective. Once the needs are more clearly known and understood, the audit firms will be in a better position to anticipate clients' requirement rather than to react to clients' dissatisfactions.

Originality/value

The paper uses a marketing model, SERVQUAL, to measure the service quality of audit firms.

Details

Managerial Auditing Journal, vol. 21 no. 7
Type: Research Article
ISSN: 0268-6902

Keywords

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