Quality perception of accounting firm customers

Abstract

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.

Investigation in Understanding the Influence of Brand Preferences on Purchase Intention: Examples of Indonesian Women’s Apparel Brand

“…This indicates that satisfied consumers will choose the women's apparel brand when purchasing clothing. This is consistent with the findings of Mainardes & Sousa (2022), according to whom consumer satisfaction determines a person's preference when recommending a brand to others who will purchase the product. When deciding which clothing brand to purchase, consumer satisfaction is a major factor, according to additional research (Naami et al, 2017).…”

“…Once the company can capture consumer satisfaction, as a result, the company can take advantage such as being the brand of choice that will be recommended to others (Mainardes & Sousa, 2022). The other advantage is the consumers will have a preference to choose the company when consumers are satisfied (Singh et al, 2017).…”