Accounting services quality: a systematic literature review and bibliometric analysis

Other scales, like “SERVPREF” (Cronin and Taylor, 1992) and the service quality model proposed by Gronroos (1984) are less frequent. A potential explanation for the use of “SERVQUAL” is its widespread use in the services quality arena, with more than 30 thousand references. The scale relies on more generalist dimensions that could be applied to different contexts (Roy et al., 2015).

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• Kamakura et al. (2002) describe service quality as objective and measurable, and free of intangible and extrinsic attributes such as the provider’s behavior or brand image.
• There is an opportunity to generate a theory that explores services quality, from the initial contact with the client until after the provision of services.
• 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.
• As the traditional services provided by accountants for decades are likely to be replaced by technological development, accounting firms which want to compete in this new context will potentially need to deliver high-quality services to their customers.
• We discuss each dimension in detail, providing an in-depth analysis of the statements made by respondents, providing indicators for each one.

I carefully advise clients on all taxes and other accounting issues in order to avoid errors and make sure important documents are filed on time. You are now ready to start looking at accounting services https://accounting-services.net/ for your small business. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities.

Quality of service is the perception that clients have of how well a service meets or exceeds their expectations

For them, accounting services providers need to have an in-depth knowledge of the service, need to meet deadlines, and need to develop and maintain a partnership-like relation with their clients. Specifically, studies of providers of accounting services, which is a type of KIBS, have sought to identify customer perceptions when determining service quality (Armstrong and Smith 1996; Fleischman et al. 2017; Sarapaivanich and Patterson 2015). Armstrong and Smith (1996) argue that internal and external factors influence the perception of accounting service quality.

• We consider characteristics such as gender, level of education, background, and age.
• Communication is characterized by the exchange of information between the parties and the clear and objective alignment of the service being provided.
• Results from the cluster analysis, presented by Figure 1, indicate the existence of three clusters.
• As presented by Boateng et al. (2018), the definition of each dimension and the generation of items are the first steps for scale development and validation.
• It is important to note that the semi-structured questionnaire had a guiding role.
• It is important to highlight that none of the papers focused on developing measurement scales designed specifically for accounting services.

The interviewer was free to explore other subjects, depending on the progress of the conversation. Another different aspect of the model compared to the previous service quality literature is the absence of tangible dimensions, such as the assessment of physical facilities and equipment, that are present in the SERVQUAL model of Parasuraman et al. (1988). In other words, the data that emerged from the interviews show a greater concern with results and intangible factors, since knowledge and information seem to be more important characteristics for accounting services. In a way, these results differ from those of Khin et al. (2011), who argue that the structures of accounting firms, such as physical infrastructure, are positively related to the performance of the services provided. The fact that dimensions such as technological innovation and advisory view have not been identified in previous surveys of service quality assessments may demonstrate an evolution in accounting services management. Studies such as those by Lukka and Vinnari (2014) and Zyznarska-Dworczak (2018) address the shifting focus of accounting over the years, with the purely technical view being set aside and the services being broadened to take a customer-oriented approach.

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Accounting services quality: a systematic literature review and bibliometric analysis

While accountants and representatives are aware of the need for constant knowledge updating, clients complained about the lack of technical knowledge. When asked about what they understood about the general concept of quality, most respondents defined it as the providers’ ability to meet the needs and deliver services of excellence to their clients. This definition is aligned with previous literature, which identifies quality as a concept that depends primarily on customer-generated expectations and the provider’s ability to meet those expectations (Mitra and Golder 2006; Parasuraman et al. 1988). Cronin and Taylor (1992) also develop justifications in their study that suggest that the concepts and operationalization of SERVQUAL are inadequate. For these authors, there is little theoretical evidence to prove that the gap between expectation and performance can be a relevant way to measure service quality.

Audit Committee Resources As the role of the audit committee continues to evolve, it becomes increasingly important for audit committee members to remain up to date and aware of changes to their responsibilities. Deloitte adds value beyond the audit by helping us ‘see around the corner.’ They ask insightful questions and provide thoughtful perspective that gives guidance to the board and senior management team as we navigate the changing landscape of health care. Deloitte Omnia’s focused approach brings world-class audit technology, a flexible methodology, and bright minds to deliver a high-quality digital audit while reducing the burden on your team and uncovering deeper insights. In order to evaluate the impact of each paper, we considered the total number of citations, according to the Google Scholar platform. As the customer also ends up participating in this type of operation, we can see through numbers to see if the customer inserted any wrong information or not.

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We also analyzed the methodological approaches and research design from each paper. The classification was designed by analyzing the approaches and strategies used in the studies' data collection. The methodological analysis allows us to identify a predominance in empirical studies that apply the theoretical concepts in the practical context in order to understand the reality.

Technological innovation

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