Quality of accounting service provision: the relevance of its measurement

Authors

DOI:

https://doi.org/10.16930/2237-766220223315

Keywords:

Quality of Accounting Services, Customer satisfaction, SERVQUAL

Abstract

Identifying customer satisfaction needs in relation to the quality of services provided, by scientific means, helps the management of companies, in reducing the rates of loss of customers to the competition and in increasing the prospecting of new customers. This study aimed to highlight the importance of measuring the quality of the provision of accounting services, applying the SERVQUAL scale. In order to achieve the proposed objective, a quantitative study was carried out, through a case study. The study population consisted of clients of an accounting firm established in the city of Itajaí - SC. Through descriptive statistical analysis, the results indicate that the analyzed office meets the needs and satisfies its clients by providing its services, however some negative aspects were identified in the 5 dimensions proposed by the applied model: investment in new technologies (tangibility), services and sending reliable information (reliability), customer support (responsiveness), employees’ kindness (security), and personalized service (empathy). These aspects deserve attention from managers in order to improve the quality of service provision, its performance, the prospecting of new customers and their loyalty. However, the importance of measuring the quality of the provision of accounting services was verified, the results show that relationship issues deserve full attention, since individualized service, agility and ethics in the provision of services, provides improvements in the provision of the service, making it the more reliable and skillful.

References

Albrecht, K., & Bradford, L. J. (1992). Serviços com qualidade: a vantagem competitiva. Makron.

Carvalho, J. R. M, & Tomaz, F. A. S. (2010). Qualidade em serviços contábeis: um estudo nas empresas do setor de comércio varejista de material de construção. Revista Alcance, 17(2), 192-204. https://doi.org/10.14210/alcance.v17n2.p091-113

Chang, Y. H., & Yeh, C. H. (2017). Corporate social responsibility and customer loyalty in intercity bus services. Transport Policy, 59, 38-45. https://doi.org/10.1016/j.tranpol.2017.07.001 DOI: https://doi.org/10.1016/j.tranpol.2017.07.001

Costa, L.; Matias, M. J., Pargana, M., Penela, N. & Reis, A. R. (2006). A relação entre satisfação do consumidor, despesa em publicidade e lealdade do consumidor à marca: um estudo no setor de fast-food em Portugal. Revista de Administração FACES Journal, 5(2), 41-51. https://doi.org/10.21714/1984-6975FACES2006V5N2ART72

Grönroos, C. (1995). Relationship marketing: the strategy continuum. Journal of the Academy of Marketing Science, 23(4), 252-254. https://doi.org/10.1007/BF02893863 DOI: https://doi.org/10.1007/BF02893863

Izogo, E. E., & Ogba, I. E. (2015). Service quality, customer satisfaction and loyalty in automobile repair services sector. International Journal of Quality & Reliability Management, 32(3), 250-269. https://doi.org/10.1108/IJQRM-05-2013-0075 DOI: https://doi.org/10.1108/IJQRM-05-2013-0075

Las Casas, A. L. (1994). Qualidade total em serviços: conceitos, exercícios, casos práticos. (1a ed). São Paulo: Editora Atlas.

Lee, L. T., Peng, C. S., & Fan, C. K. (2016). An empirical study of service quality: web service business transformation. International Journal of Computational Science and Engineering, 12(1), 58-64. https://doi.org/10.1504/IJCSE.2016.074559 DOI: https://doi.org/10.1504/IJCSE.2016.074559

Maciel, A. R. & Martins, V. A. Percepção da Qualidade em Serviços Contábeis: Estudo de Caso em um Escritório Contábil em Foz do Iguaçu/PR. Revista Evidenciação Contábil & Finanças, 6(2), 95-113, 2018. https://doi.org/10.18405/recfin20180206 DOI: https://doi.org/10.18405/RECFIN20180206

Martins, P. G. & Laugeni, F. P. (2001). Administração da Produção. (1a ed). São Paulo: Editora Saraiva

Martins, V. A. (2015). Proposta de um mapa estratégico para uma universidade pública. Revista Evidenciação Contábil & Finanças, 3(2), 88-103. https://periodicos.ufpb.br/ojs2/index.php/recfin/article/view/25148 DOI: https://doi.org/10.18405/recfin20150206

Mochon, F., & Troster, R. L. (1994). Introdução à economia. (1a ed). São Paulo: Makron.

Oliver, R. L. (1980). A cognitive model of the antecedents and consequences of satisfaction decisions. Journal of Marketing Research, 17(4), 460-469. https://doi.org/10.2307/3150499 DOI: https://doi.org/10.1177/002224378001700405

Padoveze, C. L. (2007). Contabilidade Gerencial: Um enfoque em sistema de informação contábil. (5a ed). São Paulo: Atlas.

Parasuraman, A.; Zeithaml, V. A. & Berry, L. L. (1985). A conceptual model of service quality and its implication. Journal of Marketing, 49, 41-50. https://doi.org/10.2307/1251430 DOI: https://doi.org/10.1177/002224298504900403

Parasuraman, A., Zeithaml, V. A. & Berry, L. L. (1988). Servqual: A multiple-item scale for measuring consumer perc. Journal of retailing, 64(1), 12-40.

Saltorato, J. L., Assis, W. A., & Mendonça Neto, O. R. (2015). Contribuições dos Estudos Internacionais que Utilizaram a Escala SERVQUAL para Mensuração da Qualidade em Serviços na Área Contábil. Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ, 20(2), 38-51. https://doi.org/10.12979/14403

Souza, F. F., Kachenski, R. B., & Costa, F. (2021). Escritórios de contabilidade e sua relação com os clientes frente à crise da COVID-19. Revista Catarinense Da Ciência Contábil, 20, e3138. https://doi.org/10.16930/2237-766220213138 DOI: https://doi.org/10.16930/2237-766220213138

Reis, L. E. M. D., Beiruth, A. X., & Soares, L. A. G. (2022). Qualidade na prestação de serviço e a satisfação dos clientes de escritórios de contabilidade. Pensar Contábil, 23(83), 48-56. http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/pensarcontabil/article/view/3769

Tan, K.C., & Pawitra, T.A. (2001). Integrating SERVQUAL and Kano’s model into QFD for service excellence development. Managing Service Quality: An International Journal, 11(6), 418-430. https://doi.org/10.1108/EUM0000000006520 DOI: https://doi.org/10.1108/EUM0000000006520

Téboul, J. (1999). A era dos serviços: uma nova abordagem de gerenciamento. (1a ed). Editora Qualitymark.

Thomé, I. (2001). Empresas de serviços contábeis: estrutura e funcionamento. (1a ed). Editora Atlas SA.

Wilson, A., Zeithaml, V. A., Bitner, M. J., & Gremler, D. D. (2012). Services marketing: Integrating customer focus across the firm. McGraw Hill.

Yousapronpaiboon, K. (2014). Servqual: Measuring higher education service quality in Thailand. Procedia-Social and Behavioral Sciences, 116, 1088-1095. https://doi.org/10.1016/j.sbspro.2014.01.350 DOI: https://doi.org/10.1016/j.sbspro.2014.01.350

Published

2022-11-16

How to Cite

Vinholi, M. C. (2022). Quality of accounting service provision: the relevance of its measurement. Revista Catarinense Da Ciência Contábil, 21, e3315. https://doi.org/10.16930/2237-766220223315

Issue

Section

Articles