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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

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.

Details

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

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Book part
Publication date: 17 February 2011

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

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…

Abstract

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.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-0-85724-817-6

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Book part
Publication date: 20 October 2017

Abstract

Details

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

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Article
Publication date: 1 August 2016

Reza Ghasemi, Noor Azmi Mohamad, Meisam Karami, Norkhairul Hafiz Bajuri and Ezzatollah Asgharizade

This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of…

Abstract

Purpose

This study aims to examine the effect of interaction between market competition and management accounting system (MAS) characteristics on managerial performance. Scope of the study is concentrated on Iranian financial organizations and managers of these organizations were identified as respondents for the questionnaire survey.

Design/methodology/approach

This study used the SmartPLS to analyze the data, and the model of the study was estimated with structural equation modeling (SEM). It follows the recommended two-stage analytical procedures of SEM: assessing confirmatory measurement models (factor analysis) and confirmatory structural models (path analysis).

Findings

The study uncovered the existence of direct relationships between competition and MAS, and between MAS and managerial performance. The study also confirmed that the relationship between competition and managerial performance is mediated by MAS.

Research limitations/implications

The findings provide valuable insights to guide managers in financial organizations to improve their performance through suitable MAS by considering internal and environmental factors. Recommendations on how to improve MAS and managerial performance are provided accordingly.

Originality/value

Prior researches confirm that there is no unique and universal MAS for all organizations, as this depends on internal firm characteristics and environmental features. However, there has been a lack of empirical evidence on MAS researches in the service organizations.

Details

International Journal of Accounting and Information Management, vol. 24 no. 3
Type: Research Article
ISSN: 1834-7649

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Book part
Publication date: 18 September 2017

Teresa Stephenson, Gary Fleischman and Mark Peterson

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study…

Abstract

This research explores the expectation gap between tax clients’ motivations to hire tax preparers versus tax preparers’ perceptions of those client motivations. The study builds on limited previous research by examining preparers primarily from local firms rather than focusing solely on large international firms. The Gaps Model of Service Quality provides the theoretical lens for the paper. We employ the recently developed Taxpayer Motivation Scale (TMS) to measure four client motivations to hire a preparer: (1) saving money, (2) saving time, (3) legal compliance, and (4) protection from the IRS. We measure expectation gaps for those four motivations using matched tax preparer–tax client dyads.

We employ statistical sub-group analyses to investigate the effects of both clients’ and preparers’ demographic characteristics that influence tax-expectation gaps. Results suggest client gender plays a noteworthy role in predicting many of the gaps. In addition, complexity of tax returns, children in the home, and client perceptions of tax-preparer advocacy help explain gaps. Finally, female preparers appear to be relatively more sensitive to client needs. We conclude that tax preparers need to (1) better understand their clients’ motivations for hiring them and (2) reexamine marketing efforts to educate clients about preparer credentials and potential strategy options for tax preparation.

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Article
Publication date: 8 October 2018

Seán Byrne and Bernard Pierce

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how…

Abstract

Purpose

The aim of this study is to explore the nature of the expectations of operations managers (OMs) and the enacted roles of management accountants (MAs) and to understand how MAs construct roles around these expectations.

Design/methodology/approach

A qualitative design draws upon company documentation and 36 semi-structured interviews with MAs and OMs. The study uses role theory as a theoretical lens with its core concepts of role expectations, role conflict and role ambiguity. The design draws from role theory’s original development and testing to pair particular roles of MAs with particular roles of OMs in operational settings.

Findings

The findings indicate that there are a number of different forms of OMs’ expectations giving rise to role conflicts and role ambiguity for the roles of MAs. OMs’ expectations were identified as conflicting expectations, ambiguous expectations, overloaded expectations and underloaded expectations. MAs construct roles in different ways around these OMs’ expectations, including prioritising the line function, competence deployment, non-accommodation and communication. Factors moderating OMs’ expectations are also identified, including characteristics of the OM and the role of the finance manager.

Research limitations/implications

The study is based on an in-depth investigation of a small number of roles of MAs paired with OMs, and no assurances can therefore be given regarding generalisability of the findings.

Practical implications

The results provide an understanding of the varied nature of expectations that OMs have of MAs and mechanisms through which MAs can address these expectations. It suggests ways in which both MAs and OMs in operational settings can reduce conflicts and ambiguities.

Originality/value

This paper provides an in-depth analysis of the expectations of OMs in relation to the roles of MAs and contributes to the literature on the roles of MAs using role theory. It shows how different forms of OMs’ expectations have related mechanisms used by MAs to navigate these expectations through role constructions.

Details

Qualitative Research in Accounting & Management, vol. 15 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 5 March 2021

M. Sadiq Sohail and Mehedi Hasan

The purpose of this study is to examine the influence of service quality on student’s satisfaction.

Abstract

Purpose

The purpose of this study is to examine the influence of service quality on student’s satisfaction.

Design/methodology/approach

Using empirical research, the study identified previously validated scales of service quality and student satisfaction. Using the SERVPERF scale, data were collected from 279 students studying in public and private universities across Saudi Arabia. The model fit of the scale was assessed to ensure that the data produced accurate outcomes. Structural equation modelling was used to test the effects of independent variables on dependent variables.

Findings

The results suggest that four of the five dimensions of service quality, namely, tangibility, reliability, responsiveness and assurance had a significant effect on students’ satisfaction. Empathy was not found to contribute to student satisfaction. The findings broaden and deepen our understanding of how the dimensions of service quality reinforce students’ satisfaction.

Research limitations/implications

Future research can also incorporate in the model other variables, academic and non-academic, related to student satisfaction.

Practical implications

The results have useful implications for decision-makers in higher education institutions who strive to enhance students’ satisfaction and increase the quality of higher education programmes, particularly in Saudi Arabia and the Gulf region in general.

Originality/value

This study uses the SERVPERF scale, which is empirically superior to the SERVQUAL scale for measuring student satisfaction.

Details

Learning and Teaching in Higher Education: Gulf Perspectives, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN:

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Article
Publication date: 21 September 2010

Gary Fleischman, Kenton Walker and Eric Johnson

The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system…

Abstract

Purpose

The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory.

Design/methodology/approach

Quantitative survey data were collected and analyzed using ordinal regression. Qualitative interview data concerning user‐provider perceptions of MAS service information quality, importance, use, and satisfaction were utilized to corroborate and explain the data analysis.

Findings

The results suggest that there are significant perceptual differences about MAS service quality by users versus providers. For this organization, the paper identifies what these differences are, why they exist, and how organizations may identify and narrow identified gaps.

Research limitations/implications

The paper is based on a case study that may not be generalizable to broader populations. It uses a cross‐sectional, correlational, self‐report survey, therefore is unable to make causal or directional inferences. Future research should assess MAS services in different organizations, industries, and cultures.

Practical implications

The paper is among the first to provide quantitative and qualitative evidence of perceived differences in accounting service quality, approaches to uncovering sources of differences, and steps that organizations may take to improve service quality.

Originality/value

This paper is the first to apply the DeLone and McLean information system success model in the context of MAS service quality. The paper examines perceptions of MAS providers and users to evaluate services and investigates perceptual differences across functions and at different organizational levels.

Details

International Journal of Accounting & Information Management, vol. 18 no. 3
Type: Research Article
ISSN: 1834-7649

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Abstract

Details

Servitization Strategy and Managerial Control
Type: Book
ISBN: 978-1-78714-845-1

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Article
Publication date: 24 April 2020

Andi Chairil Furqan, Ratna Wardhani, Dwi Martani and Dyah Setyaningrum

This study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the…

Abstract

Purpose

This study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.

Design/methodology/approach

This study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting system (2014), the initial year of application/transition period (2015) and the second year of the expected accrual accounting system (2016).

Findings

The results of the study indicate that, in general, the quality of financial reports affects the quality of public services. Regarding the implementation of audits in the public sector, it is also found that audit findings have a negative impact on the quality of financial report and the quality of public services, while audit recommendations follow-up plays a positive role in improving the quality of financial report and the quality of public services.

Research limitations/implications

The implication of the results of this study is closely related to the efforts to realize the ultimate goal of the recent government reforms. In order to increase the quality of public services in the era of higher report requirements through an accrual accounting system, the government should focus on the quality of financial reports, audit findings and the audit recommendations follow-up.

Originality/value

This study provides new insight on the link between the public sector auditing and the quality of accounting in accrual implementation context and the quality of public services.

Details

International Journal of Public Sector Management, vol. 33 no. 5
Type: Research Article
ISSN: 0951-3558

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