Accounting services quality: a systematic literature review and bibliometric analysis

Abstract

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.

The dimensions of accounting service quality

“…The field of research into accounting service quality is still small, and divergent results have been found in previous studies for the elements that affect the perceived quality. This can be explained by the absence of a service quality model specifically created for this service (Azzari et al 2020 ). Thus, in this study, we aimed to identify the dimensions of accounting service quality by hearing from the different actors involved in the process.…”

“…This study makes theoretical contributions by presenting dimensions that emerged directly from the accounting context. Previous studies have used general measurement models such as SERVQUAL and SERVPERF (Azzari et al 2020). These models were developed to be used in different service categories (Cronin and Taylor 1992;Parasuraman et al 1988), and ignore the specific attributes of accounting services.…”

Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms

“…Given the importance of service quality management in the accounting industry (Azzari et al 2020), the conceptual framework of this paper, as shown in Figure 1, assumes that customers evaluate the service quality in accounting firms based on their perception of the extent to which the firm's service has met their expectations. As found from the SEVQUAL model, service quality comprises several attributes.…”

Accounting Service Quality On Customer Satisfaction Of Public Accounting Firms

“…The results of the study [15] show that the 10 dimensions used by consumers to form expectations and perceptions about service quality, there are four differences on the side of accounting service providers that affect the service quality perceived by consumers [16] showed that the SERVQUAL instrument for measuring expert provider great proved difficult to develop, even though there are several dimensional scales that have been proven to factor in service quality. [17] suggest the need for research on service quality in public accounting firms. As some distance as the researcher's expertise, there is no studies that discusses the dimensions of accounting service quality on customer satisfaction of public accounting firms.…”