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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.

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision-making, and help improve the organizational standing of MA. We review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality.

The findings from our literature review show that research on service quality is seemingly important and abundant in many areas, but not concerning accounting. In essence, we don't know what perceptual differences exist between management accountants and their customers, why these differences might exist, or how organizations might identify and narrow identified gaps.

This chapter is among the first to call for research into perceived differences in MA service quality between users and providers. We argue for investigating sources of differences based on prior research in internal marketing and information systems. We offer a conceptual model that might be used as a basis in future investigations.

In addressing positive general education teaching practices for use with students with or at risk for emotional and behavioral disorders (EBD), the chapter emphasizes teacher behavior change research that has been informed by applied behavior analytic (ABA) principles. Its central theme is that general education teachers can access research informed by ABA in developing prosocial instructional and management practices. Highlighted teaching practices include fostering correct academic responses from students, increasing active student response, and using contingent praise with regularity. The chapter also discusses functional behavioral assessment, positive behavioral interventions and supports, and controversial behavior change issues surrounding seclusion and restraints and medication, topics related to teaching students with or at risk for EBD in general education settings.

If you are running a rural business there are associated difficulties in reaching new customers, how can growth be sustained without spending huge amounts of time or money on marketing? Borsetshire needs more social media, and this chapter will illustrate how social media can help rural business. Looking at known online activity in Ambridge, it will highlight the perceived and potential social media practices of a variety of residents to give an example of what can be achieved, touching on the various networks and technology that can enhance the personal and professional lives of all, whether poultry smallholder or publican. The conclusion that social media can help foster feelings of community suggests that the Borsetshire populace should take immediate measures to advance their online activities.

In the scientific field of climate change adaptation (CCA), the focus on cities has grown steadily in recent years. Increasing population figures especially in developing countries, and overall in cities, demonstrate a key challenge for institutions, communities, economies, and the natural environment to find appropriate solutions to overcome this problem (Intergovernmental Panel on Climate Change [IPCC], 2007). Rapid urbanization is just one of the key issues that cities have to deal with; another main challenge is how to manage the impacts from climate change like increasing numbers of natural hazards that are resulting in more frequent and intense disasters (EM-Dat, 2009; Munich Re Group, 2009).