Questionnaire data from 213 members of a voluntary professional organization were used to examine the interactive effects of outcome favourability and structural procedural fairness in organizational decision making on members' commitment to and resentment towards the organization. The focal interaction emerged on resentment such that members had particularly high resentment when the outcome was unfavourable and procedures were unfair. However, contrary to prior results from field studies relating to employer organizations, the interaction did not emerge on commitment. This latter finding may be attributable to the nature of the material outcomes established by voluntary professional organizations and an emphasis by members on psychological outcomes such as selfesteem.
<p class="MsoTitle" style="text-align: justify; margin: 0in 0.5in 0pt;"><span style="font-size: 10pt; font-weight: normal;"><span style="font-family: Times New Roman;">This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and both client satisfaction and firm/client conflict in an accounting firm setting.<span style="mso-spacerun: yes;"> </span>Using a sample of 154 clients, we confirm that service quality is positively related to clients’ satisfaction with their accounting firm and negatively related to firm/client conflict.<span style="mso-spacerun: yes;"> </span>We also examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take both to increase client satisfaction and to decrease firm/client conflict.</span></span></p>
This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and client satisfaction in an accounting firm setting. Using a sample of 154 clients, we confirm that service quality is positively related in clients satisfaction with their accounting firm. More importantly, we examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take to increase client satisfaction.
This paper discusses using the Monopoly® board game as an economic simulation exercise to reinforce an understanding of how the accounting cycle impacts financial statements used to evaluate management performance. This approach uses the rules and strategies of a familiar board game to create a simulation of business and economic realities, which then becomes an effective in-class financial accounting practice set. The unique combination of each player’s skill and luck provides for unlimited outcome possibilities, delivering an interpretive result that cannot be predicted. This provides the students with a sense of ownership and “their own business” activities to record and present in class. While there is a definite lack of control over homework assigned by the instructor, the uniqueness of each Monopoly® team’s game results requires active engagement in class and individual effort on the assignments outside the classroom. The game establishes a valuable parallel for reality in practicing the financial accounting cycle and emphasizing its use by external parties. Because of the dynamic sense of capturing the “real-time” aspect of the game into finished financial statements for analysis, the students start to sense a greater appreciation for the role that accounting plays in business. This makes the first course in financial accounting move more quickly, and students appear to grasp the nature and purpose of the financial accounting system more readily and actively than with other pedagogical approaches previously used. This tends to offset the generally negative reputation of financial accounting courses on campus and also creates positive buzz about the principles of accounting class for students who must take it as a required course.
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