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Companies are constantly striving for superior customer service that meets consumers' expectations. Products that do not provide consumers with good service quality are unlikely to meet the expectations of consumers. The aim is to maximize customer satisfaction and achieve financial success by closing gaps to provide high-quality service to consumers. Customers use quality of service to choose a service provider. This does not only include the quality of products or service but also the quality of customer service. The five essential elements (5Es) – experience, emotions, exclusivity, execution and engagement – must be used by companies to ensure that their products and services meet defined standards or customer's expectations. The customer's opinion of a service is formed immediately, regardless of whether it is positive or negative. The result of a negative customer experience is negative word of mouth, which would cause loss in business from dissatisfied customers as well as from potential customers who will no longer use the services. Using the gap model for service quality, this study proposes the essential 5Es of service quality. As a result of the synthesis of this current research, the company's service delivery will be improved by identifying weaknesses. The use of these 5Es for the control of service quality and monitoring of quality defects leads to better understanding and reduction of cost.

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.

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.

Purpose: This chapter investigates the current skill gap in small-scale industries, the need for skill development and digital training in micro, small, and medium enterprises (MSME), and reviews policies for skill development and solutions.

Need for the Study: While the legislature and organisations have initiated various considerations for the successful implementation of the Skill Development System in the country’s MSMEs, there are significant challenges that must be addressed quickly to fill the skill gap in workers in this digital era.

Research Methodology: Secondary data has been used for the chapter review. Analysis has been done based on review data from women handloom and handicraft workers in the micro or craft industry who received a Star rating from the National Skill Development Corporation (NSDC) partners in Lucknow. For data collection, a questionnaire based on random sampling was used. The data were analysed using a rudimentary weighted average and a percentage technique.

Findings: The studies provide answers to some fundamental problems: are small industry employees indeed mobilised to be skilled outside the official schooling system? Is the training delivery mechanism adequate to prepare pupils for employment? Would industries be willing to reduce minimum qualification criteria to foster skill development?

Practical Implication: Non-technical aptitudes digital and soft skills for workers in this sector should be emphasised in MSMEs, and significant reforms in MSME sectors and capacity-building education and training programmes should be implemented in the Indian industry to generate small and medium enterprises production and employment.

This chapter addresses the issue of teacher quantity, quality and their interrelationships. It first sets out the scope of the ‘quantity gap’ in primary teachers in sub-Saharan Africa, from 1991 to the present and towards the EFA target date of 2015. It then assesses different measures of ‘quality’ among current primary teaching forces. It begins by looking at how countries compare in terms of the percentage of teachers that meet nationally specific criteria of a ‘qualified’ teacher and as linked to an internationally comparable benchmark of teachers’ educational attainment. The next section looks beyond minimum qualification standards to examine the educational qualifications that teachers actually based on data covering 13 South and East African countries. Among the same group of countries, it opens a discussion concerning direct measures of teachers’ knowledge of science and mathematics and academic skills. The final section then examines measures of in-service training or the continuing professional development of the current teaching force based on the results of a regional assessment study.

Prior research finds evidence that audit quality is positively associated with the joint purchase of tax nonaudit services (NAS) and concludes that jointly provided tax services result in audit-related knowledge spillovers that lead to improved audit quality. We extend this line of research. We examine the relation between auditor-provided tax services and restatements and determine whether this relation differs when the auditor is a small or large accounting firm. We also examine whether the Securities Exchange Commission’s restrictions on certain tax consulting practices (SEC, 2006) altered this relation. Specifically, we measure whether the probability of financial statement restatements varies with (1) variation in accounting firm size (measured as PCAOB annually inspected firms versus PCAOB triennially inspected firms), and (2) the joint provision of audit and tax services. We find a negative relation between auditor-provided tax services and restatements which is consistent with prior research. We also find that this relation is significantly more negative when the auditor is a small accounting firm. Finally, we find that the lower probability of a restatement associated with the joint provision of audit and tax services persists regardless of auditor size after the SEC-imposed restrictions on certain tax consulting services in 2006. Our study provides evidence that accounting firms, and particularly small accounting firms, benefit from knowledge spillovers when jointly providing audit and tax services and these benefits lead to improved audit quality. Prior research concludes that large auditors provide higher audit quality and that the provision of tax services improves audit quality. Our results provide evidence that audit quality improvements are greater for small auditors and their clients. This improvement narrows that audit quality gap between large and small auditors. We do not find evidence that the SEC’s restrictions on certain tax consulting services altered the relation between audit quality and tax services.

This chapter focuses on two aspects of the achievement gap – underachievement and low achievement among Black males in urban school contexts. More specifically, the authors explain several problems/issues confronting Black male students in P-12 gifted and talented, advanced placement, and special education programs, along with the school-to-prison pipeline – inequitable discipline in the form of suspensions and expulsions. We parse underrepresentation and overrepresentation for this student group. A central part of this discussion is grounded in the achievement gap literature on Black students in general with implications for Black males in particular. Another fundamental aspect of this discussion is the need for educators to adopt an anti-racist (social justice or civil rights) and cultural competence approach to their work, which means being equity-based and culturally responsive in philosophy and action. Suggestions for closing the achievement gap and otherwise improving the achievement of Black males are provided for educators. We also compel educators to go beyond talking about equity by setting quantifiable equity goals for minimum and maximum percentages (and numbers).

A key role of the external examiner is to review student work submitted for assessment plus the feedback and grading undertaken on that work by academic staff. The aim of this is to ensure equitability between the assessments of individual students’ achievement and consistency and comparability across courses throughout the program and with commensurate study levels and programs at other institutions, whilst safeguarding academic standards. The variety of assessment-types that an external examiner may review can be diverse. When the primary focus of the work being assessed is tangible, such as with written examinations or assignments, external examiners are able to view student achievements and assessor actions through a lens comparable to that of the original assessors. However, this process cannot adequately capture assessment-types where the only evidence is proxies to the original achievement. In this chapter, the authors explore the concept of authentic assessments, the benefits of incorporating them within study programs, identify challenges pertaining to their presence to holistic quality assurance (QA) processes in general, and the role of the external examiner in particular. The authors will demonstrate how adopting non-intrusive technologies for recording and verifying authentic assessment practices can strengthen the QA process for the benefit of all stakeholders. For illustration, a case study is employed to demonstrate how these challenges have been tackled regarding performance-based authentic assessments at an institution in Norway. The chapter concludes with a summary plus a call to arms for further research into how quality and consistency can be assured when authentic assessments are employed.

In China's urban context of labor retrenchment, women are faring poorly relative to their male counterparts. Is the same true in China's incipient, dynamic, and expanding legal profession? Findings from four sources of quantitative data suggest that gender inequality in China's private and highly market-driven legal profession is a microcosm of larger patterns of female disadvantage in China's evolving urban labor market. Although employment opportunities for women lawyers have greatly expanded quantitatively, their careers are qualitatively less successful than those of their male counterparts in terms of both income and partnership status. In the Chinese bar, women's significantly shorter career trajectories are perhaps the most important cause of their lower incomes and slimmer chances of becoming a law firm partner. Future research must identify the causes of this significant career longevity gap between men and women in the Chinese legal profession.