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The dimensions of accounting service quality

Author

Listed:
  • Vitor Azzari

    (FGV EAESP)

  • Emerson Wagner Mainardes

    (FUCAPE Business School)

  • Aziz Xavier Beiruth

    (FUCAPE Business School)

  • Fábio M. Costa

    (FUCAPE Business School)

Abstract

This study aimed to identify the dimensions of accounting service quality, as assessed by the different agents involved in service development. We performed 20 in-depth interviews with accounting service providers, clients of accounting service providers, consultants, university professors, and accountancy body members. The results revealed six dimensions of accounting service quality: advisory view, capability, efficiency, communication, technological innovation, and trustworthiness. We also identified the items corresponding to each of these dimensions. The results allowed us to develop a conceptual model of accounting service quality. This study also indicated the specificities of accounting services, demonstrating that general models for service quality assessment do not seem to fully fit the characteristics of the accounting context.

Suggested Citation

  • Vitor Azzari & Emerson Wagner Mainardes & Aziz Xavier Beiruth & Fábio M. Costa, 2021. "The dimensions of accounting service quality," SN Business & Economics, Springer, vol. 1(8), pages 1-31, August.
    • Handle: RePEc:spr:snbeco:v:1:y:2021:i:8:d:10.1007_s43546-021-00107-z
    DOI: 10.1007/s43546-021-00107-z
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    References listed on IDEAS

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