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Tourism Destination Quality
Type: Book
ISBN: 978-1-83909-558-0

Abstract

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Tourism Destination Quality
Type: Book
ISBN: 978-1-83909-558-0

Abstract

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Community Management of Urban Open Spaces in Developing Economies
Type: Book
ISBN: 978-1-78560-639-7

Book part
Publication date: 20 October 2017

Gary M. Fleischman, Eric N. Johnson and Kenton B. Walker

Purpose: We examined whether the five-service quality dimensions described by SERVQUAL (SQ) and SERVPERF (SP) are consistent with perceived dimensions of management accounting…

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.

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Advances in Management Accounting
Type: Book
ISBN: 978-1-78743-297-0

Keywords

Book part
Publication date: 17 November 2003

Tae sup Shim

Like the Internal Revenue Service (IRS), the Korean Internal Revenue Service (KIRS) has implemented many changes to improve customer satisfaction since 1999. However, the Customer…

Abstract

Like the Internal Revenue Service (IRS), the Korean Internal Revenue Service (KIRS) has implemented many changes to improve customer satisfaction since 1999. However, the Customer Satisfaction Index for KIRS services was low when compared with that of private companies. Therefore, it is important that the KIRS identify which dimensions of its services have an impact on its customers’ satisfaction. In this regard, the objectives of this study are: (1) to categorize KIRS services into a smaller number of dimensions; and (2) to find which dimensions have a significant effect on customer satisfaction. Data were collected using questionnaires filled out by staff accountants in tax preparation firms in Korea, and 322 questionnaires were analyzed by structural equation modeling using LISREL. Analysis of data showed that the respondents evaluated KIRS services in terms of seven dimensions: Politeness, Service by Telephone/Fax, Accuracy/Quickness, Easiness of Requesting Services, Cleanness of Office, Accommodation, and Equitable Service. Therefore, the current approach of the KIRS, which has developed diagnostic tools without identifying the dimensions of its services, needs to be changed. Also, the three dimensions (Equitable Service, Politeness, and Accuracy/Quickness) had significantly positive impacts on customer satisfaction. This result implies that the KIRS may need to focus its efforts more on these three dimensions, rather than on all dimensions of its services. In addition, because of the similarities in the changes of the KIRS and those of the IRS, the findings of this study may be applied to improving some parts of the IRS.

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Advances in Taxation
Type: Book
ISBN: 978-0-76231-065-4

Content available
Book part
Publication date: 27 November 2020

Arthur Seakhoa-King, Marcjanna M Augustyn and Peter Mason

Abstract

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Tourism Destination Quality
Type: Book
ISBN: 978-1-83909-558-0

Abstract

Details

Tourism Destination Quality
Type: Book
ISBN: 978-1-83909-558-0

Abstract

Details

Tourism Destination Quality
Type: Book
ISBN: 978-1-83909-558-0

Book part
Publication date: 12 September 2022

Adam Finn and Ujwal Kayande

Identifying the dimensionality of a construct and selecting appropriate items for measuring the dimensions are important elements of marketing scale development. Scales for…

Abstract

Identifying the dimensionality of a construct and selecting appropriate items for measuring the dimensions are important elements of marketing scale development. Scales for measuring marketing constructs such as service quality, brand equity, and marketing orientation have typically been developed using the influential classical test theory paradigm (Churchill, 1979), or some variant thereof. Users of the paradigm typically assume, albeit implicitly, that items and respondents are the only sources of variance and respondents are the objects of measurement. Yet, marketers need scales for other important managerial purposes, such as benchmarking, tracking, and perceptual mapping, each of which requires a scaling of objects other than respondents such as products, brands, retail stores, websites, firms, advertisements, or social media content. Scales that are developed without such objects in mind might not perform as expected. Finn and Kayande (2005) proposed a multivariate multiple objective random effects methodology (referred to here as M-MORE) could be used to identify construct dimensionality and select appropriate items for multiple objects of measurement. This chapter applies M-MORE to multivariate generalizability theory data collected to assess online retailer websites in the early 2000s to identify the dimensionality of and to select appropriate items for scaling website quality. The results are compared with those produced by traditional methods.

Book part
Publication date: 12 July 2006

Peter Schofield and Nicole Katics

Relationship marketing is widely accepted as the most successful way to build customer loyalty and competitive advantage in a mature, competitive market. The study investigates…

Abstract

Relationship marketing is widely accepted as the most successful way to build customer loyalty and competitive advantage in a mature, competitive market. The study investigates customer loyalty programmes within the context of service quality in Swedish hotels using an online questionnaire survey. Five service quality factors were identified: technical, functional, environmental, technological convenience and technological product dimensions, which supports the Northern European service quality model with the addition of technological dimensions. Five loyalty programme factors were also established and factor scores were mainly undifferentiated on the basis of socio-demographic and behavioural variables. The implications of the results are discussed and recommendations for further research are made.

Details

Advances in Hospitality and Leisure
Type: Book
ISBN: 978-1-84950-396-9

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