An empirical study of service quality: web service business transformation

Lee, Li-Tze; Peng, Chin-Shan; Fan, Chiang Ku

doi:10.1504/ijcse.2016.074559

Cited by 8 publications

(25 citation statements)

References 12 publications

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“…In addition, employees of accounting firms must be well-trained, and trust must be established between them and their clients. Aga and Safakli (2007) and Lee et al (2016) also measured the quality of accounting service using the SERVQUAL scale of Parasuraman et al (1988). Results indicate that five dimensions are significant for the context of accounting services and indicate a positive effect between the quality of services provided and customer satisfaction.…”

Section: Citation Analysis Methodologies and Theoriesmentioning

confidence: 99%

Accounting services quality: a systematic literature review and bibliometric analysis

Azzari

Mainardes

Costa

2020

AJAR

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PurposeThe purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality.Design/methodology/approachThe authors performed a systematic literature review that considered 22 papers on the topic. The authors also applied a bibliometric analysis in order to identify the main characteristics of these studies to discuss and provide research opportunities in this field.FindingsThe bibliometric results indicate that most papers were published in services and marketing journals. The accounting service quality theme has been rarely researched in accounting field. In addition, based on our review, it was possible to identify that most papers use quantitative methods, such as surveys. The papers' conclusions diverge from each other, demonstrating a still fragmented literature.Research limitations/implicationsTaken together, the paper shows how accounting services quality is relevant and emerging topic that demands future research about accounting professionals' skills, their activities and how their customers perceive quality in an environment of constant change.Originality/valueThe analyses indicate that there are six broad areas for future research on this topic: successes and failures of accounting services providers; the role of “client centricity”; digital accounting services; services quality and accounting education; services quality when considering different types of accounting and auditing services and development of a measurement scale and a theoretical model for accounting services quality. This paper contributes for the ongoing debate about how competition, technology and innovation are changing the landscape for accounting and auditing services providers.

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Section: Citation Analysis Methodologies and Theoriesmentioning

confidence: 99%

Accounting services quality: a systematic literature review and bibliometric analysis

Azzari

Mainardes

Costa

2020

AJAR

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“…Developed by Parasuraman et al (1988), SERVQUAL is a service quality measurement tool that is widely used to evaluate service quality in companies and public institutions, incorporating five service dimensions: tangibles, reliability, responsiveness, assurance, and empathy (Brady et al 2001;Cunningham et al 2017;Ju et al 2012;Lee et al 2016;Mukhtar et al 2013;Pansiri et al 2010). In the framework of these dimensions, the quality of a service is measured as a result of an evaluation process, in which consumers' expectations and their perception of performance are compared (Yildiz 2011).…”

Section: Related Researchmentioning

confidence: 99%

Performance evaluation for the outsourcing of military base management services in the Republic of Korea using SERVQUAL and IPA

Kim

Lee

Lee³

et al. 2020

Qual Quant

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This study was conducted to evaluate the performance of a contracting-out project for military base management in response to recent defense reforms in the Republic of Korea that require military forces to concentrate on operations and combat missions. In this study, the service quality perspective via SERVQUAL was applied to the ROK defense sector for the first time, with the soldiers viewed as customers receiving a service. In addition, to improve the effectiveness of the contracted services, the importance-performance analysis framework was employed to identify the tasks that required urgent attention. We conducted a large-scale survey of 2,112 uniformed members within pilot project units. To avoid problems such as insincere responses or low response rates, we held interviews with the officers managing the units on the subject of the importance and purpose of the questionnaire. As a result, it was found that the outsourcing of cleaning services was the most successful initiative, while mowing/landscaping had the most urgent tasks for improvement, with some respondents believing that reliability and assurance should be improved.

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“…Não basta somente entender a importância de prestar serviços de qualidade, é necessário que a haja um processo contínuo de monitoramento quanto às percepções dos clientes sobre a qualidade do serviço, identificação das causas das divergências encontradas e adoção de práticas adequadas para a melhoria da qualidade do serviço prestado (Fadel & Régis Filho, 2009). O modelo conceitual do serviço de qualidade acredita que há uma diferença entre a qualidade do serviço percebida e esperada pelos clientes (Lee, Peng & Fan, 2016).…”

Section: Características E Qualidade Dos Serviçosunclassified

Section: Prestação De Serviços Contábeisunclassified

“…O serviço de contabilidade exige não só competências e conhecimentos profissionais, mas também inovação na transformação de negócios, fornecendo valor a seus clientes para enfrentar o mercado competitivo (Lee, Peng & Fan, 2016). Uma das funções do contador é produzir informações úteis e relevantes aos usuários da contabilidade para auxílio na tomada de decisão (Comitê de Pronunciamentos Contábeis, CPC 00).…”

Section: Introductionunclassified

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Percepção Da Qualidade Em Serviços Contábeis: Estudo De Caso Em Um Escritório Contábil Em Foz Do Iguaçu/Pr

Maciel¹,

Martins²

2018

RECFin

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RESUMOObjetivo: O objetivo deste estudo é avaliar a qualidade percebida no serviço prestado em um escritório contábil localizado em Foz do Iguaçu PR, por meio da aplicação da Escala Servqual. Fundamento: A necessidade de satisfação do cliente em relação à qualidade do serviço oferecido pelos escritórios de contabilidade e a superação do que é percebido com relação ao esperado, podem ser um ponto chave da intenção comportamental e da fidelidade do cliente, diminuindo assim a pressão exercida pela concorrência. Para mensurar a qualidade esperada e percebida, pode-se utilizar da Escala Servqual. Método: Pesquisa descritiva, de natureza quantitativa, desenvolvido sob a forma de levantamento por questionários com a Escala Servqual em estudo de caso. A população desta pesquisa foi a clientela de um escritório de contabilidade localizado na cidade de Foz do Iguaçu PR. Para a análise de dados, foram utilizadas estatísticas descritivas, coeficiente de correlação, diferença das médias e Teste T. Resultados: Observou-se que as médias gerais para as dimensões foram positivas, apesar de algumas das variáveis apresentarem GAPs negativos. Os gaps negativos foram, justamente, as questões mais características do serviço contábil, em que se deve haver um maior zelo por parte do gestor, quanto ao cumprimento dos prazos acertados, registros atualizados e sem erros, precisão ao informar o início e conclusão de um serviço e atendimento imediato. Contribuições: Além de identificar as dimensões que geram expectativa e satisfação na clientela do setor de serviços contábeis, a possibilidade de identificação de pontos de preocupação e melhoria que auxiliem a gestão da qualidade do setor em análise.

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An empirical study of service quality: web service business transformation

Cited by 8 publications

References 12 publications

Accounting services quality: a systematic literature review and bibliometric analysis

Accounting services quality: a systematic literature review and bibliometric analysis

Performance evaluation for the outsourcing of military base management services in the Republic of Korea using SERVQUAL and IPA

Percepção Da Qualidade Em Serviços Contábeis: Estudo De Caso Em Um Escritório Contábil Em Foz Do Iguaçu/Pr

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