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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.

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

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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 userprovider 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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Book part
Publication date: 14 December 2004

Kimberly Gladden Burke, Stacy E. Kovar and Penelope J. Prenshaw

The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The…

Abstract

The importance of alignment between users’ and providers’ expectations of accounting services has long been recognized as paramount in the auditing profession. The importance of expectations, and especially expectations gaps, is even more compelling for new assurance services, where the importance of marketing the service is pronounced. This paper develops the Assurance Gaps Model, which describes expectations gaps in general, defining these holistic differences between users’ and providersperceptions of assurance services as assurance gaps. The model suggests that assurance gaps really have a number of components – expectations, evaluations of performance and disconfirmation – all of which impact users’ satisfaction with the service. The magnitude of each of these components, as well as the emphasis placed on each one, is important in describing the nature of the gap. This model is consistent with previous research in auditing as well as a large body of research in marketing studying expectations and the satisfaction process (Oliver, 1997). To illustrate potential applications of the Assurance Gaps Model, hypotheses are developed and tested using an online simulation of the ElderCare assurance service proposed by the AICPA/CICA. Results indicate that users and providers demonstrate similar magnitude of each of the factors in the model, but differ in that users emphasize performance in forming satisfaction judgments while providers emphasize expectations. The study and results illustrate the usefulness of the model for performing detailed analysis of assurance gaps and for suggesting appropriate courses of action to manage the factors that contribute to them.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-84950-280-1

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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.

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

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Article
Publication date: 1 October 2004

Derek Milne, Andrea McAnaney, Ben Pollinger, Katie Bateman and Emma Fewster

Voluntary organisations are an integral part of community care, and the available research indicates the value of their social support role. However, surprisingly little…

Abstract

Voluntary organisations are an integral part of community care, and the available research indicates the value of their social support role. However, surprisingly little is known about the forms and functions of this support, or the links to the formal support provided by the National Health Service (NHS), so hampering quality improvements. Therefore, a small sample of voluntary service organisations in one English county participated in a pilot study. This involved the staff and users of these organisations, and a geographically linked sample of NHS mental health professionals. Interview data indicated that the voluntary sector users and staff held similarly positive views of the appropriately varied forms and functions of the provided social support, and all participants held unusually similar and positive views of their links, although areas for improvement were suggested by both groups (e.g. links to GPs).

Details

International Journal of Health Care Quality Assurance, vol. 17 no. 6
Type: Research Article
ISSN: 0952-6862

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Article
Publication date: 7 July 2020

Raghav Upadhyai, Neha Upadhyai, Arvind Kumar Jain, Hiranmoy Roy and Vimal Pant

Health care service is a widely researched area. Several established models and instruments measuring health care service quality (HCSQ) are available in the published…

Abstract

Purpose

Health care service is a widely researched area. Several established models and instruments measuring health care service quality (HCSQ) are available in the published academic literature. The objective of this article is to summarize this vast pool of available knowledge under the themes of HCSQ, its determinants and measurement strategies.

Design/methodology/approach

Sixty-three available published studies in peer reviewed journal combed in EBSCO and Google Scholar database have been examined and presented in exemplary literature review.

Findings

The findings have been segregated under the themes of HCSQ, its dimensions and determinants. It can be deduced from the findings that in spite of health care being a professional service, the user defined service quality takes center stage.

Originality/value

Rather than the seeker of care, the authors call for further research by taking a dyadic view of professional exchanges and including providers' perspectives of care in service quality evaluations as well.

Details

Benchmarking: An International Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 1 June 1999

George Philip and Jonathan Stewart

Describes the development and use of a modified SERVQUAL research instrument for measuring the service quality of a leading Cancer Information Support Service from the…

Abstract

Describes the development and use of a modified SERVQUAL research instrument for measuring the service quality of a leading Cancer Information Support Service from the perspective of their “customers”. The evaluation findings were also used to inform the organisation to help it to improve its services. In order to identify the appropriate dimensions of service quality, a series of focus group meetings were run with providers of the Information Support Services and also with the users of the service. The meetings enabled the identification of six different dimensions of service quality which neatly mapped onto the new P‐C‐P attributes model, which was developed after extensive research of existing models such as SERVQUAL. Based on these dimensions, a questionnaire was then developed to assess service quality of the service. The main outcome from the research was the development of a research instrument suitable for measuring the service quality of a Cancer Information Support Service. This instrument can be adapted to assess the quality of any other service.

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Managing Service Quality: An International Journal, vol. 9 no. 3
Type: Research Article
ISSN: 0960-4529

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Article
Publication date: 1 June 2000

Tony Kinder

The paper argues that some conventional tools guiding innovation processes inadequately analyse problems arising from blending telematics with public service integration…

Abstract

The paper argues that some conventional tools guiding innovation processes inadequately analyse problems arising from blending telematics with public service integration in areas of complex service provision. Also uses Molina’s diamond of alignment, and Nicoll’s contextual usability conceptual approaches to analyse a case study on the introduction of smart housing in West Lothian, Scotland.

Details

European Journal of Innovation Management, vol. 3 no. 2
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 17 July 2007

W. Hunter, M. Lumbers and M. Raats

The aim of this study is to identify the methods used by providers to evaluate their food services and identify elements of their service that would benefit from adopting…

Abstract

Purpose

The aim of this study is to identify the methods used by providers to evaluate their food services and identify elements of their service that would benefit from adopting a benchmarking system.

Design/methodology/approach

In‐depth interviews were conducted with 26 food services providers and key informants in day‐care settings in Surrey.

Findings

Few providers formally evaluated their service provision and most had not considered benchmarking their services against other food service providers. Factors such as food variety, food quality, cost and environment have been identified as issues that could be benchmarked and may benefit from the adoption of this process.

Research limitations/implications

The study was conducted only in one country – in the UK – further research is needed into the evaluation practices of other local authorities. The benchmarking model that has been developed by the authors needs to be applied in a food service setting to establish its usefulness to food service managers.

Practical implications

A model has been developed from the outcome of this research, which could aid evaluation processes for food service providers to identify aspects of the service in need of improvement.

Originality/value

There has been little research conducted on the evaluation of food service provision for older people, especially for congregate meals. This paper provides a model, that food service providers may find useful, to identify areas of their food services that are suitable for benchmarking.

Details

International Journal of Public Sector Management, vol. 20 no. 5
Type: Research Article
ISSN: 0951-3558

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Article
Publication date: 3 January 2017

Madhurima Deb and Aarti Agrawal

The purpose of this study has been to understand brand India’s potential for financial inclusion in the future. As, digital channels like mobile banking (m-banking) are…

Abstract

Purpose

The purpose of this study has been to understand brand India’s potential for financial inclusion in the future. As, digital channels like mobile banking (m-banking) are likely to provide better coverage and more cost-effective services to the unbanked population of India. Conventional banking might not be cost-effective for low-ticket-size transactions, hence financial inclusion, which is on the “Digital India” agenda of the Government of India (GoI), might not be feasible. However, to understand brand India’s potential for financial inclusion in the future, it would be essential to understand Indian customers’ attitudes toward m-banking, especially those who have not yet adopted it. This would bring out the potential of m-banking as a channel to drive financial inclusion based on customers’ intentions to adopt it. Until every Indian has access to a wider range of financial services, there cannot be financial inclusion. Similarly, until every Indian adopts digital channels to access a wider range of financial and non-financial services, the GoI’s initiatives for “Digital India” cannot be realized. Furthermore, a review of the literature suggests that there are very few studies concerning m-banking worldwide and still fewer in the context of India.

Design/methodology/approach

The present study used IBM SPSS and Amos software to test the conceptual model developed using secondary data.

Findings

The findings of the study suggest that subjective norm, output quality and personal innovativeness have impacts on the perceived usefulness of, and attitudes toward, the ultimate adoption of m-banking.

Originality/value

The paper is the original work of the authors. An attempt has been made to integrate all the existing literature on m-banking to develop a complete model for the technology’s adoption.

Details

Journal of Asia Business Studies, vol. 11 no. 1
Type: Research Article
ISSN: 1558-7894

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