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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.

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.

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.

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.

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.

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.

This study aims to develop a scale to measure the cloud provider’s performance and it investigates the factors that impact that performance from the users’ perspective.

This paper proposes a research framework, develops hypotheses and conducts a survey to test the framework.

The results from both ordinary least square regression and structural equation modeling analyzes indicate that information technology complexity negatively and significantly affects users’ perception of the cloud computing providers’ performance. Additionally, the trust in the supervisor significantly enhances the otherwise insignificant positive relationship between providers’ cybersecurity capability and users’ perception of their providers’ performance.

The research makes important contributions to the cloud computing literature, as it measures users’ perception of the cloud computing provider’s performance and links it with cybersecurity, technical complexity and incorporates both the trust in the client firm’s supervisor and the strength of cybersecurity offered by cloud computing provider.

This study analyzed the relationship between mobile financial services (MFS) usage and customer satisfaction with MFS in Bangladesh, considering perception, purpose of use and technical challenges as the primary factors influencing customer satisfaction with MFS. The aim is to determine the factors most influencing the use of MFS.

Data were collected from 400 MFS users through a structured web survey using snowball sampling that is consistent with the nature of MFS users who are difficult to identify or locate. Structural equation modeling (SEM) was used to analyze the data and evaluate the reliability and validity of the measurement model.

The results show that customers’ perceptions and satisfaction significantly impact their intention to use MFS. Specifically, customers’ perceptions strongly influence their satisfaction with MFS, and the purpose of use significantly predicts both perception and satisfaction. Technical problems and challenges were found to have no significant impact on satisfaction levels, but other factors were more critical. Furthermore, the integration of innovative technological solutions is crucial for fostering sustainability in MFS, as it enhances reliability and efficiency while minimizing environmental footprints.

The study was conducted in a single country, relied on self-reported data, and used a cross-sectional design, which limits the ability to draw causal inferences. Future research could explore the factors that influence customer satisfaction with MFS in different countries and regions and incorporate additional variables to provide a more comprehensive understanding of the drivers of customer satisfaction with MFS.

This study significantly contributes by extending the technology acceptance model (TAM) framework with the innovation resistance theory, offering a nuanced understanding of MFS adoption. The findings challenge conventional wisdom, highlighting the limited impact of technical problems on satisfaction and emphasizing the central role of user perceptions in shaping satisfaction and intention to use.

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).

The emergence of digital transformation in the banking industry gives rise to the challenges of adopting technology and boosting users' confidence in the process. This study mainly explores the roles of operant resources and consumption values in the user's consumption process concerning the fintech-embedded product-service system (FPSS) that provides technologically advanced financial services in South Korea.

This study examines the research model based on users' perceived quality, assessment and recommendation of FPSS. In addition, grounded in the resource-based view (RBV) and consumption value theory (CVT), an extended model is developed to understand the impact of user consumption value on FPSS design. The research model includes both product-service system (PSS) characteristics, i.e. quality and assessment, and user-specific characteristics, i.e. conditional, utilitarian and social values (collectively referred to as user consumption value).

This study finds that information, service and security quality positively affect users' confidence through positive assessment and recommendation intention. All the elements of user consumption value play a positive role in the FPSS user confidence model. In addition, the impact of operant resources on the overall service assessment is further investigated based on the interest of user's service engagement. Notable findings include users that highly engage in FPSS services return higher service assessment when social value, information quality and service quality increase.

Overall, this study provides academic and managerial guidelines for the strategic design of fintech-embedded banking services by considering the roles of PSS and user-specific characteristics in fostering sustainable competitive advantage.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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

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.

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.