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Open Access
Article
Publication date: 7 December 2020

Vitor Azzari, Emerson Wagner Mainardes and Fábio Moraes da Costa

The purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality.

5813

Abstract

Purpose

The purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality.

Design/methodology/approach

The authors performed a systematic literature review that considered 22 papers on the topic. The authors also applied a bibliometric analysis in order to identify the main characteristics of these studies to discuss and provide research opportunities in this field.

Findings

The bibliometric results indicate that most papers were published in services and marketing journals. The accounting service quality theme has been rarely researched in accounting field. In addition, based on our review, it was possible to identify that most papers use quantitative methods, such as surveys. The papers' conclusions diverge from each other, demonstrating a still fragmented literature.

Research limitations/implications

Taken together, the paper shows how accounting services quality is relevant and emerging topic that demands future research about accounting professionals' skills, their activities and how their customers perceive quality in an environment of constant change.

Originality/value

The analyses indicate that there are six broad areas for future research on this topic: successes and failures of accounting services providers; the role of “client centricity”; digital accounting services; services quality and accounting education; services quality when considering different types of accounting and auditing services and development of a measurement scale and a theoretical model for accounting services quality. This paper contributes for the ongoing debate about how competition, technology and innovation are changing the landscape for accounting and auditing services providers.

Details

Asian Journal of Accounting Research, vol. 6 no. 1
Type: Research Article
ISSN: 2443-4175

Keywords

Content available
Article
Publication date: 25 September 2009

Marietjie Schutte

98

Abstract

Details

Online Information Review, vol. 33 no. 5
Type: Research Article
ISSN: 1468-4527

Keywords

Open Access
Article
Publication date: 29 October 2020

Ling Fang, Zhen Lu and Linyin Dong

Corporate travel represents a significant source of revenue for the tourism industry. Therefore, the quality of service is essential for maintaining and expanding corporate…

3778

Abstract

Purpose

Corporate travel represents a significant source of revenue for the tourism industry. Therefore, the quality of service is essential for maintaining and expanding corporate cliental bases. Despite the importance, the extant literature has yet sufficiently examined corporate travel service quality (SQ) and its impact. To make up for the drawback, this study aims to differentiate the impact of SQ perceptions on customer satisfaction between the online and off-line contexts through an empirical investigation in one of the top five corporate travel agencies in North America.

Design/methodology/approach

The well-established SERVQUAL measurement is applied in differentiating the impact of SQ dimensions between the online and off-line context. To empirically test the proposed corporate travel agency (CTA) SQ conceptual model, a set of survey data of “Welcome Back Survey” from HRG (a top five CTA in North America) was examined.

Findings

The study finds that for online services, assurance, responsiveness and empathy affect perceived SQ, whereas for off-line services, assurance, empathy and tangible are the three dimensions of perceived SQ.

Research limitations/implications

By relying on the existing survey, the off-line context has one less dimension than the online context. Yet as an early effort in differentiating the differences in the impact of SQ between two service contexts, the study offers insightful findings.

Practical implications

The findings will be helpful for business managers of CTAs to identify the factors that influence SQ in both online booking and off-line booking context. In particular, assurance and empathy are two dimensions that exert a significant impact on customer satisfaction.

Originality/value

This paper is the first to compare the differences of the SQ of online and off-line corporate travel.

Details

International Hospitality Review, vol. 35 no. 1
Type: Research Article
ISSN: 2516-8142

Keywords

Open Access
Article
Publication date: 12 December 2023

Rubab Ashiq and Asad Hussain

The purpose of this study is to investigate the impact of e-service quality and e-trust on customer e-satisfaction and, subsequently, on customer e-loyalty towards a website in…

3047

Abstract

Purpose

The purpose of this study is to investigate the impact of e-service quality and e-trust on customer e-satisfaction and, subsequently, on customer e-loyalty towards a website in the online shopping environment of Pakistan.

Design/methodology/approach

The research employed a quantitative approach and utilised structural equation modelling to investigate the relationship between e-service quality and e-trust on consumers’ e-satisfaction and e-loyalty. The data were collected from 250 individuals who actively use online shopping websites to purchase products in Pakistan.

Findings

The findings revealed that e-service quality and e-trust offered on e-commerce websites significantly impacted customer e-loyalty. However, it was found that both e-service quality and e-trust do not have a significant impact on customer e-satisfaction. In addition, the findings showed that customer e-satisfaction positively impacts e-loyalty.

Research limitations/implications

Overall, these findings emphasise the importance of e-service quality, e-trust and customer e-satisfaction and their role in cultivating customer loyalty within the context of the online shopping environment in Pakistan.

Originality/value

This study contributes to the existing literature on online shopping in Pakistan by exploring the factors influencing consumer behaviour in this context. The findings add to the academic understanding of consumer behaviour and provide valuable insights for e-commerce businesses in Pakistan.

Details

Journal of Electronic Business & Digital Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2754-4214

Keywords

Open Access
Article
Publication date: 13 February 2023

Sheeraz Shamsi, Sablu Khan and Mohd Afaq Khan

The present study has been carried out to assess the effect of constructs of service convenience on customer satisfaction of the Indian online shoppers.

3451

Abstract

Purpose

The present study has been carried out to assess the effect of constructs of service convenience on customer satisfaction of the Indian online shoppers.

Design/methodology/approach

The primary data was collected through a structured questionnaire. Convenience sampling has been used to choose a sample (n = 260) of e-shoppers in India. Factor analyses (both EFA and CFA) have been done to validate different factors and its items. A conceptual model has been proposed to measure the effect of different factors of service convenience on customer satisfaction. Moreover, the perceived difference with respect to study variables has been measured. The path analysis through AMOS 22.0 has been done to test the hypotheses under study.

Findings

It can be concluded that the effect of access convenience, search convenience, and order convenience have significant effects on customer satisfaction. However, evaluation convenience and logistics and reverse logistics convenience have an insignificant effect on customer satisfaction. The present study has a unique contribution in the field of service convenience to e-retailing customers. Moreover, the present study indicates that gender does not moderate the effect of convenience on customer satisfaction.

Originality/value

This is one of the few papers that focuses solely on the effect of gender on service convenience and customer satisfaction. The findings will generate value with their originality and significant managerial implications for marketers, as well as future research directions for the researchers.

Details

LBS Journal of Management & Research, vol. 21 no. 1
Type: Research Article
ISSN: 0972-8031

Keywords

Open Access
Article
Publication date: 23 February 2022

Davide Giacomini, Diego Paredi and Alessandro Sancino

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a…

1666

Abstract

Purpose

This paper aims to understand stakeholders' sentiments with respect to company policies in the water utilities (WU) sector and to explore if and how these sentiments could be a source for organisational learning.

Design/methodology/approach

This study investigates the use of social media in WUs’ and stakeholders’ reactions as a source of data for organisational learning. This paper relies on a mixed-methods approach based on sentiment analysis of Facebook (FB) pages and semi-structured interviews with sustainability managers from a sample of Italian WUs.

Findings

Findings show that WUs increasingly use FB mainly to promote and disclose environmental issues and as a source of information for organisational learning. A longitudinal analysis of environmental disclosure via FB reveals a growing trend of both companies’ posts and stakeholder interactions and significant differences among organisations in their ways of using information and knowledge obtained from social media.

Originality/value

Theoretically, this paper builds an original link between disclosure via social media and organisational learning processes. Empirically, to the best of the authors’ knowledge, this is one of the first studies to identify the quantity and quality of environmental disclosure via FB and the related stakeholders’ reactions.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 12 December 2020

Anu Kohli and Ram Singh

Automobile industry has been the backbone of manufacturing sector in any country. During the past decade, passenger car industry has emerged as the one of the growing sectors in…

3499

Abstract

Purpose

Automobile industry has been the backbone of manufacturing sector in any country. During the past decade, passenger car industry has emerged as the one of the growing sectors in the Indian economy. Technological features in the passenger cars industry has been evolving in the global market, and customers have been the most important stakeholders to judge the requirement of these features. Therefore, the purpose of this paper is to analyze the customers’ need for these emerging technologies using Kano model of customer satisfaction.

Design/methodology/approach

This paper has used the Kano model to assess the customer satisfaction for Indian passenger car companies. Overall, 250 customers of passenger cars from Northern India have been surveyed using well-structured questionnaire designed as per the Kano model. On the basis of responses, this study has categorized the technological attributes of passenger cars as attractive, must be, one-dimensional and indifferent.

Findings

“Auto Gear Shift” system has emerged as a must be attribute. “Premium surround system” has been categorized under one-dimensional attribute. “Communication between vehicles,” “integration with smart phone,” “connecting applications,” “dual-stage airbags,” “in-dash navigation system,” “rearview camera,” “heated and cooled seats,” “built-in fourth generation long term evolution,” “Wi-Fi system” and “automated window cleaning system” have emerged as attractive features. The customers have been indifferent about “gesture control,” “reality display on car wind screen” and “run-on-flat tyre.” In contradiction to the popular belief, this study has found that customers have shown Indifferent attitude toward “hydrogen fuel-operated cars” and “battery cars.”

Research limitations/implications

This present study gives insight about the acceptability of various emerging technological features in Indian car market. This study has fulfilled the existing dearth in assessing the customers’ insight about the implementation of these emerging technologies in Indian cars. This paper will be helpful to the manufacturers to inculcate the voice of the customers in designing the new technologies for the passenger cars.

Originality/value

Previous studies across the globe have applied Kano model for assessing customers’ satisfaction in various industries, but according to the authors’ knowledge, hardly any study was conducted in context of technological attributes for Indian passenger car companies.

Details

Vilakshan - XIMB Journal of Management, vol. 18 no. 1
Type: Research Article
ISSN: 0973-1954

Keywords

Content available
Article
Publication date: 2 August 2011

Maged Ali and Muhammad Kamal

329

Abstract

Details

Transforming Government: People, Process and Policy, vol. 5 no. 3
Type: Research Article
ISSN: 1750-6166

Content available
Article
Publication date: 10 February 2012

Edited by Luis Rubalcaba

342

Abstract

Details

Strategic Direction, vol. 28 no. 3
Type: Research Article
ISSN: 0258-0543

Content available
Article
Publication date: 1 January 2012

Luis Rubalcaba

951

Abstract

Details

Strategic Direction, vol. 28 no. 1
Type: Research Article
ISSN: 0258-0543

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