A associação da qualidade dos serviços prestados na intenção de reutilização da oficina de concessionárias automotivas autorizadas

Oliveira, Emerson Soares Souza de; Teixeira, Aridelmo José Campanharo

doi:10.20397/2177-6652/2020.v20i4.1996

Cited by 1 publication

(1 citation statement)

References 22 publications

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“…Lopes et al (2009) decided to compare the RSQ (Dabholkar et al , 1996) with SERVQUAL (Parasuraman et al , 1988) in Brazil, translating to Portuguese and adapting both scales to the Brazilian market. After validating the scales in Brazil, the authors identified that RSQ proved to be superior to SERVQUAL, as well as identified that RSQ, renamed PQS, can be used for other types of services in addition to traditional retail (Pinto et al , 2014; Marinho and Poffo, 2016; de Oliveira and Teixeira, 2020). Considering this, we chose to use the PQS because it is a scale adapted to the Brazilian context and has the capacity to measure the quality of accounting services.…”

Section: Theoretical Frameworkmentioning

confidence: 99%

Quality perception of accounting firm customers

Mainardes

Sousa

2022

IJQSS

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Purpose This study aims to verify the dimensions of perceived quality of services which influence the satisfaction of accounting firm clients and verifies whether customer satisfaction influences loyalty and word-of-mouth recommendations. Design/methodology/approach A model is proposed and tested using a survey of 292 accounting firm clients; structural equation modeling and partial least squares are used for data analysis. Findings The constructs of internal policies, personal relationships and trust influence the satisfaction of accounting firm clients which directly influences word-of-mouth recommendations and customer loyalty; however, the constructs of physical aspects and problem solving have no influence on satisfaction. Research limitations/implications The main contribution to the accounting field is an identification of the aspects in which firms should invest to deliver quality to clients. The development of internal policies, personal relationships and trust can lead to more satisfied clients, resulting in loyalty and word-of-mouth recommendations. These are novel results within the literature and can guide accounting firms toward better performance. Originality/value This study is justified by the fact that accounting firms must adapt to the new environment and the new requirements of the accounting field and look for solutions that follow the progress of financial and managerial accounting, primarily with regard to service quality, satisfaction, loyalty and word-of-mouth recommendations. We also introduce a new scale to reveal novelties which cannot be observed using traditional service quality scales. This is another important contribution to the quality of accounting services.

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