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Perceptions Of Management Accounting Services

Author

Listed:
  • Kenton B. Walker
  • Gary M. Fleischman
  • Eric N. Johnson

Abstract

Internal service quality is important to management accounting (MA) service providers and users to promote good communications, ensure high standards of service, and to support good organizational decision making. However, there is little research concerning MA quality issues despite the prevalence of service quality research in other service areas. The purpose of this paper is to investigate differences, and their sources, between perceptions of management accounting services as reported by accounting service users and providers in a corporate organization. We collected qualitative interview data from managers and staff from different functional units about specific MA services by asking questions about user-provider perceptions of MA services in the areas of communication and satisfaction while applying the internal customer service perspective. We supplement our analysis with quantitative data based on the interviews. Our findings show evidence of user-provider perception gaps and provide a foundation for management actions to improve MA service quality.

Suggested Citation

  • Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson, 2011. "Perceptions Of Management Accounting Services," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(1), pages 111-123.
    • Handle: RePEc:ibf:gjbres:v:5:y:2011:i:1:p:111-123
    as

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    References listed on IDEAS

    as
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    5. Roger F. Brooks & Ian N Lings & MARTINA A BOTSCHEN, 1999. "Internal Marketing and Customer Driven Wavefronts," The Service Industries Journal, Taylor & Francis Journals, vol. 19(4), pages 49-67, October.
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    More about this item

    Keywords

    Management accounting services; user-provider perceptions; service satisfaction; service quality;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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