Quality control practices, service quality and customers satisfaction: The case of non-audit services provided by SMPs to SMEs in Malaysia

Haron, Datin Hasnah; Yahya, Sofri; Yuvaraj, a; Ganesan, L.; Datorsquo,; Ismail, Ishak; Lee, Lok Char; Ibrahim, Daing Nasir

doi:10.5897/ajbm10.1471

Cited by 3 publications

(2 citation statements)

References 27 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Better performance is attained where professionalism, an intangible DC underpins and assists audit firms to integrate, build and reorganize their internal and external competences to address the rapidly changing environment. Professional services rendered leads to clients’ satisfaction and continued relationship, which consequently leads to maintenance of the future firm’s revenue (Datin et al , 2012).…”

Section: Resultsmentioning

confidence: 99%

“…A firm that exercises professionalism renders high-quality services that lead to excellent performance and reduces mortality rate of SMPs (Okpala, 2012). Professional services rendered leads to clients’ satisfaction and a continued relationship, which consequently leads to maintenance of the future firm’s revenue (Datin et al , 2012). Okpala (2012) noted that leadership style, management of people and consumers’ focus are the strongest predictors of operational performance but are lacking in most SMPs operations.…”

Section: Literature Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Intellectual capital and performance of small and medium audit practices

Kaawaase

Bananuka

Kwizina³

2019

JAEE

View full text Add to dashboard Cite

Purpose The purpose of this paper is to examine the interactive effects of professionalism in the relationship between intellectual capital (IC) and performance of small and medium audit practices (SMPs) within the context of a developing economy, Uganda. Design/methodology/approach Data were collected through a questionnaire survey of 77 SMPs registered with the Institute of Certified Public Accountants of Uganda through their managing partners. The authors utilized multiple regression analysis to test hypotheses using centered variables and an interaction term between IC and professionalism. Findings IC is a significant determinant of performance of SMPs in Uganda; while professionalism when acting alone is not significant, however, results have shown that professionalism interacts with IC to enhance performance of SMPs. Research limitations/implications This study, owing to the absence of publically available published financial statements of SMPs, utilizes a questionnaire to collect data on performance of SMPs which could be less objective. Further, as the study is limited to SMPs in Uganda, it is possible that the results are only applicable to Uganda’s accountancy field. In addition, the use of multiple regression is prone to problems associated with sampling error. However, the likelihood of these problems is mitigated by the interface with data and regression analysis diagnostics that were carried out. Originality/value This study provides initial empirical evidence on the relationship between IC, professionalism and performance of SMPs in developing economies. The study further indicates that while IC acts independently to influence firm performance, its interaction with professionalism enhances this performance.

show abstract

Section: Resultsmentioning

confidence: 99%

Section: Literature Reviewmentioning

confidence: 99%

Intellectual capital and performance of small and medium audit practices

Kaawaase

Bananuka

Kwizina³

2019

JAEE

View full text Add to dashboard Cite

show abstract

Accounting service quality by small medium practices: A review

Ali

Ghani

Muhammad

et al. 2023

CBSR

View full text Add to dashboard Cite

The proliferation of a larger number of small and medium-sized enterprises (SMEs) has been one of the primary factors that have led to the expansion of the economies of a substantial number of nations all over the world. Taking into mind the fact that SMEs are dependent on the assistance of accounting service practices in order to run their companies. It is of the utmost importance that accounting service practices preserve the quality of service. As a result, there is a limit to both the expectations for and the factors that determine the quality of accounting services given by accounting service firms. Based on a review-based study, this study sheds light on a myriad of different types of accounting services, the motivations to purchase the services, expectations regarding the quality of accounting services offered by accounting service practices, and the factors that influence the quality of accounting services. The results of this study basically found that SMEs perceived that accounting service practices are able to offer a diversified variety of services and business strategies despite the fact that they are unable to fulfil all of the criteria of the SMEs.

show abstract

Service quality by small medium practices towards SMEs: The expectations, perceptions, and firm performance

Ali,

Ghani,

Muhammad

et al. 2023

CGOBR

View full text Add to dashboard Cite

This study examined the relationship between the expectation and perception of service quality by small and medium practices (SMPs) towards the performance of small and medium-sized enterprises (SMEs). This study utilized the questionnaire survey as the research instrument distributed to the managers/owners of SMEs in Malaysia. Using multiple regression analysis on 162 respondents, this study shows that the expectation of the service quality provided by SMPs has a significant positive relationship with the perceptions of the service quality received. Similarly, the perceptions of service quality have a significant positive relationship with the firm performance. The findings from this study provide some implications for the SMPs in improving their service quality in performing their tasks. This is because the expectations and perceptions of SMEs play an important role in appointing SMPs for accounting-related matters. This study contributes to the accounting literature and provides information regarding the service quality dimensions which could help SMPs to assess the success of their services.

show abstract

Quality control practices, service quality and customers satisfaction: The case of non-audit services provided by SMPs to SMEs in Malaysia

Cited by 3 publications

References 27 publications

Intellectual capital and performance of small and medium audit practices

Intellectual capital and performance of small and medium audit practices

Accounting service quality by small medium practices: A review

Service quality by small medium practices towards SMEs: The expectations, perceptions, and firm performance

Contact Info

Product

Resources

About