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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.

As entrepreneurship and market mechanisms are increasingly seen as a central part of public sector reforms to health and education, this chapter examines the entrepreneurial behaviour of public service providers in rural areas of the United Kingdom. Specific questions to be addressed include: How do rural providers (GPs, hospitals, schools) respond to the ‘market’ for provision of public services in rural areas? What are the constraints in acting entrepreneurially in these rural ‘markets’?

This chapter draws on a review of the literature and an empirical study of health care providers and schools with an emphasis on provision in rural areas and non-metropolitan urban areas. The results are based on 130 interviews with public, private and not-for-profit sector providers, and commissioners in health and education. Providers interviewed include schools, primary health care providers (General practitioners) and hospitals.

The challenges facing rural provision are examined. In terms of income generation providers reported the difficulties in having the critical mass required to keep services viable. There was particular attention to finding ways of diversifying income sources to increase turnover. Providers for rural areas are also having to find ways of coping with increased costs compared to urban providers, with limited account taken by the commissioners/buyers of services. The constraints related to introducing entrepreneurial behaviour to individuals who are resistant to risk taking and innovation based on market forces are also examined.

The work is based on a qualitative survey of a number of sectors. Further larger sample work is required to explore the propositions identified in more detail. The policy context has also been changing, with a need to identify how changes in government have affected the nature of entrepreneurship in public services.

The chapter provides policy implications and insights for providers of rural public services. There is a need to encourage diversity of income sources and to encourage collaboration between providers. There is also a need to identify where entrepreneurs in the public, private and social enterprise sectors are unwilling to deliver.

The chapter identifies key theoretical issues related to the role of enterprise in delivering public services. Further insights are provided regarding the role of rurality on both enterprise behaviour and public service delivery.

The aim of this chapter is to understand the nature of business collaboration between healthcare service providers and tourism agencies in Malaysia. Interviews with 17 healthcare service providers in Malaysia reveal that most of the collaboration between healthcare service providers and tourism agencies in Malaysia is informal or loose, despite their intention to leverage on medical tourism for business expansion. Close and tight collaborations are rare. The findings point towards the main reasons behind the rare collaboration which are the high customer orientation of healthcare service providers, the strategic move of business and support for government agenda.

Recent research on service interactions indicates that negative displays of emotion by service providers play an important role in customer perceptions of the quality of the service. In this study, we examined the relations between attributions of responsibility for problems and the displays of negative emotions by service providers in service interactions. We hypothesized that attributions of responsibility for problems moderate the relation between the negativity of service providers’ prior and subsequent emotion displays and the relation between the negativity of emotion display by customers and service providers. To test our hypotheses, we collected data from telephone service interactions in a large retail bank in the northeastern United States and measured the negativity of emotion displays by using the Dictionary of Affect in Language. Our results showed that (1) the negativity of service providers’ prior emotion displays predicts the negativity of their subsequent displays, and (2) this relation is moderated by the attribution of responsibility for problems.

Our economies are rapidly evolving toward being primarily service-driven, with information and communication as fundamental drivers for the service deployment. Strategic choices are increasingly driven by other parameters than the traditional goods-driven industrial type of economies. In this paper, the major drivers for making strategic choices in a competitive service economy are examined. It is shown how the competition in services based on information and communication technology (ICT) is competence-based. Competition aims at bringing additional value through services, but may also deploy specific techniques to stop value from leaking in particular business processes. Value creation and prevention of value leaks cannot just rely on the traditional material-based techniques, which are grounded in the strong tangible nature of the traditional economies. Today ICT-based services involve creative combinations of technologies, resources, and assets to answer as well as anticipate the growing demand for flexible solutions that create sustained added value. In this paper, the particular role of imperfections in service systems is explored, extending the well-known theories of information imperfections. Imperfections are not always solved but are sometimes even maintained in favor of sustained competitive advantage. Various ways to realize service rent are discussed with extensive examples. The concluding part of the paper points to some crucial service configuration issues, including the need for a sufficient degree of corporate-wide standardized service components and interfaces to address the growing demand for agility in competence-driven markets.

Inner city centers not only provide opportunities for shopping, dining, and entertainment, but with their lively atmosphere and other vital attributes, also create attractive destinations for residents and tourists alike. However, inner city retailing, potentially the most important reason to visit an inner city, is facing serious competition from e-commerce and out-of-town shopping malls. Dying inner city centers have become a severe issue in recent years, worldwide. To counteract this devastating trend and ensure the vitality and viability of inner city centers, stakeholders from the public and private sectors regularly join their forces in initiatives to strengthen urban structures. However, academic insights into the contribution of retailing on perceived city attractiveness remain sparse. Relying on an extensive data set that combines survey and observational data, the authors are able to quantify a variety of inner city characteristics, ranging from its store and service provider portfolio to its ambience and accessibility, and measure their association with its perceived attractiveness. They show that a city's portfolio of retail stores is not only related to people's perceptions of the city's overall attractiveness but also perceptions of its ambience. However, not all retail categories contribute the same way; while the presence of clothing stores or booksellers is strongly associated with cities' ambience as well as attractiveness, other retail categories such as optometrists or electronics stores are negatively associated with consumers' inner city perceptions. Importantly, these relationships also depend on the size of the focal city. Based on their results, the authors provide important managerial and societal implications on how to leverage the local retailing environment to improve inner city attractiveness. For example, the results may inform (local) governments on which sectors to subsidize in order to attract those store and service provider categories that benefit inner city attractiveness.

The expansion of connectivity on a national scale in Brazil, whether through mobile Internet or fixed broadband, is described as one of the factors that can lead to social and economic benefits for large parts of the population who do not have a network connection. It can also help to reduce poverty by improving the infrastructure of services and increasing Internet use for education purposes. It also provides people with the ability to communicate with online administrative services – local, regional, and national. In Brazil, the main difficulty facing an effective universalization of telecommunications has been limitations in accessing services. This chapter demonstrates the relevance of small Internet providers for the expansion of fixed broadband in less commercially attractive regions (in terms of subscribers, income, and distance) who have been growing over recent years and are now present in 70% of Brazilian municipalities and whose role is paramount to reducing the digital divide.

The failure to manage the firm's brand successfully with trading partners is a potentially fatal obstacle to success in today's hypercompetitive global economy. Strong brands serve as an important point of differentiation for firms, assisting customers in their evaluation and choice processes. Considerable research exists on the branding of consumer goods, and the literature on business-to-business (B2B) brands and service brands is increasing. However, research on branding in the context of B2B services is relatively sparse. This paper integrates research in B2B brands and service brands to explore B2B service brands. The paper reports a multiple methods study of brands and brand management in the logistics services industry as a specific case of B2B service branding. The study addresses two research questions that are relevant for B2B service brands. First, how are brands perceived when the customer is an organization rather than an individual? Second, how do brands differentiate intangible offers that customers often consider as commodities? The first study reports data collected in an exploratory investigation comprised of depth interviews with representatives of logistics services firms and customers. The study supports the extendibility of Keller's brand equity framework into the B2B services context. The second study tests the framework using data collected in a mail survey of logistics service providers and customers. Results suggest that brands do differentiate the offerings of logistics service providers and that brand equity exists for this commodity-like B2B service. However, findings reveal differences in perceptions between service providers and customers. Specifically, brand image is a stronger influence on customers' perceptions of service providers' brand equity, whereas brand awareness is a stronger driver of the service providers' perceptions of their own brand equity. The paper discusses implications of these differences for managing B2B services.

This paper offers a conceptualization of two dimensions of health care markets in the US, their interaction, and implications of that interaction. The combination of the amount of consumer out-of-pocket financial responsibility and the level of information available to consumers about services and pricing (along with accompanying potential decision-making empowerment) may well determine the way in which health care consumers will interact with health insurers and providers for many years to come. This paper presents a way to model the interaction of these dimensions. The interaction yields four possible future scenarios for health care in the US. These scenarios, in turn, can assist the major stakeholders in the health care system in what may well prove to be fate-making decisions. Finally, different scenarios suggest different entrepreneurial activity.

The COVID-19 pandemic has disrupted the ‘real’ world and substantially impacted the virtual world and thus the Internet ecosystem. It has caused a significant exogenous shock that offers a wealth of natural experiments and produced new data about broadband, clouds, and the Internet in times of crisis. In this chapter, we characterise and evaluate the evolving impact of the global COVID-19 crisis on traffic patterns and loads and the impact of those on Internet performance from multiple perspectives. While we place a particular focus on deriving insights into how we can better respond to crises and better plan for the post-COVID-19 ‘new normal’, we analyse the impact on and the responses by different actors of the Internet ecosystem across different jurisdictions. With a focus on the USA and Europe, we examine the responses of both public and private actors, with the latter including content and cloud providers, content delivery networks, and Internet service providers (ISPs). This chapter makes two contributions: first, we derive lessons learned for a future post-COVID-19 world to inform non-networking spheres and policy-making; second, the insights gained assist the networking community in better planning for the future.