Client Perceptions of MAS Quality as Measured by a Marketing-Based Service Quality Model

1999 ◽  
Vol 13 (1) ◽  
pp. 17-36 ◽  
Author(s):  
Leslie D. Turner ◽  
George R. Aldhizer ◽  
Matthew D. Shank

Management Advisory Services (MAS) are an increasingly important part of the service mix for CPA firms. The growth of MAS relative to audit has been phenomenal over the past two decades. However, little research has been conducted on MAS provided by CPA firms. The primary purpose of this study was to examine the determinants of MAS quality from the client's perspective. To achieve this objective, 305 controllers of U.S. companies responded to a questionnaire regarding MAS provided by CPA firms. The questionnaire was designed using determinants from marketing and audit literature. Using these client perception dimensions, two types of MAS engagements were compared: those with an increase in cost during the engagement, and those with no increase in cost. Descriptive and statistical results indicate that a 13-item service quality scale significantly differentiates client perceptions of MAS quality. The results also reflect dimensions of service quality that are similar to existing marketing and auditing studies. In addition, in the presence of cost overruns and intentional underbidding, clients perceive lower MAS quality. The implications of these results for the accounting profession are discussed.

2019 ◽  
Vol 1 (2) ◽  
pp. 21-39
Author(s):  
Dewa Nyoman Benni Kusyana ◽  
Komang Ary Pratiwi

Service quality measurement techniques along with dimensions of service quality have become a major issue in the marketing literature over the past few decades. The increasing importance of quality services, both practitioners and scholars began to focus on service delivery. Measurement of service quality is now seen as an important measurement tool for companies to understand the needs and desires of customers by analyzing customer satisfaction and experience with the services provided. Although until now there has been no agreement on a particular model that should be used to measure service quality, the fact is there are several effective models that can be used by both practitioners and scholars that have been produced by researchers. Until now, researchers believe and agree that service quality is multilevel or multidimensional. This study focuses on various types of service quality models that existed until year of 2000. The methodology used is conducting a review of service quality literature. The limitation of this literature review is that the existing service quality model was developed before 2000 because after 2000 the development of quality services was focused on the quality of electronic services.


Mathematics ◽  
2021 ◽  
Vol 9 (20) ◽  
pp. 2608
Author(s):  
Tsuen-Ho Hsu ◽  
Sen-Tien Her ◽  
Jia-Jeng Hou

Service quality is an important factor for a successful company. The SERVQUAL model is widely used. However, it has been controversial over the past 30 years. This research aims to develop a service quality measurement model that can be supported in conceptualization and universal applicability, and uses this model to identify the most important key factors of service quality for three industries. First, based on the theory of consumption values, this study used conceptualization and the modified Delphi method to develop a service quality assessment model—the consumption values-based service quality model (CV-SQ). The CV-SQ model was then used in conjunction with the fuzzy linguistic preference relations (Fuzzy LinPreRa) method to address MCDM problems. The findings suggested that the most important key factors of service quality comprised safety in the aviation companies, innovativeness in the travel agencies, and comfort in the hotels. The CV-SQ model can be supported by theoretical and empirical tests in conceptualization and universal applicability, and has made theoretical contributions to service quality management. The research results have provided practical contributions to the improvement of service quality in the three industries. What is more noteworthy is the weight of epistemic value ranked first and second among the three industries, but it had not been included in any service quality aspect classification schemes during the past three or four decades.


2004 ◽  
Vol 29 (2) ◽  
pp. 25-38 ◽  
Author(s):  
Sanjay K Jain ◽  
Garima Gupta

Quality has come to be recognized as a strategic tool for attaining operational efficiency and improved business performance. This is true for both the goods and services sectors. However, the problem with management of service quality in service firms is that quality is not easily identifiable and measurable due to inherent characteristics of services which make them different from goods. Various definitions of the term ‘service quality’ have been proposed in the past and, based on different definitions, different scales for measuring service quality have been put forward. SERVQUAL and SERVPERF constitute two major service quality measurement scales. The consensus, however, continues to elude till date as to which one is superior. An ideal service quality scale is one that is not only psychometrically sound but is also diagnostically robust enough to provide insights to the managers for corrective actions in the event of quality shortfalls. Empirical studies evaluating validity, reliability, and methodological soundness of service quality scales clearly point to the superiority of the SERVPERF scale. The diagnostic ability of the scales, however, has not been explicitly explicated and empirically verified in the past. The present study aims at filling this void in service quality literature. It assesses the diagnostic power of the two service quality scales. Validity and methodological soundness of these scales have also been probed in the Indian context — an aspect which has so far remained neglected due to preoccupation of the past studies with service industries in the developed world. Using data collected through a survey of consumers of fast food restaurants in Delhi, the study finds the SERVPERF scale to be providing a more convergent and discriminant-valid explanation of service quality construct. However, the scale is found deficient in its diagnostic power. It is the SERVQUAL scale which outperforms the SERVPERF scale by virtue of possessing higher diagnostic power to pinpoint areas for managerial interventions in the event of service quality shortfalls. The major managerial implications of the study are: Because of its psychometric soundness and greater instrument parsimoniousness, one should employ the SERVPERF scale for assessing overall service quality of a firm. The SERVPERF scale should also be the preferred research instrument when one is interested in undertaking service quality comparisons across service industries. On the other hand, when the research objective is to identify areas relating to service quality shortfalls for possible intervention by the managers, the SERVQUAL scale needs to be preferred because of its superior diagnostic power. However, one serious problem with the SERVQUAL scale is that it entails gigantic data collection task. Employing a lengthy questionnaire, one is required to collect data about consumers' expectations as well as perceptions of a firm's performance on each of the 22 service quality scale attributes. Addition of importance weights can further add to the diagnostic power of the SERVQUAL scale, but the choice needs to be weighed against the additional task of data collection. Collecting data on importance scores relating to each of the 22 service attributes is indeed a major deterrent. However, alternative, less tedious approaches, discussed towards the end of the paper, can be employed by the researchers to obviate the data collection task.


2002 ◽  
Vol 16 (1) ◽  
pp. 61-74 ◽  
Author(s):  
George R. Aldhizer ◽  
Leslie D. Turner ◽  
Matthew D. Shank

Consulting services have been the fastest growing segment of public accounting over the past decade. However, very few empirical studies have addressed determinants of consulting service quality from the client's perspective. The objectives of this study are to: (1) determine the reliability, validity, and explanatory power of a service quality model in an accounting and nonaccounting provider environment, and (2) explore the association between the type of provider, the type of service provided, and the interaction between provider type and service type and perceived service quality. A survey of 272 controllers of U.S. middle-market corporations provides the data for this study. Descriptive and statistical results indicate that a 13-item scale appears to be a viable instrument for differentiating client perceptions of service quality. In addition, client perceptions of service quality appear to be affected by the type of service provided, but not by the type of provider or by the interaction of provider type and service type.


Author(s):  
Norshima Humadi ◽  
Muhamad Sukor Jaafar ◽  
Melissa Shahrom ◽  
Siti Halijjah Shariff

Faculty of Business and Management – Student Activity Information System (FBM-SAIS) was developed with an aim to manage the student activity application process effectively through the Internet. This study was conducted to determine the managerial implications of FBM-SAIS implementation to FBM, UiTM Selangor by focusing on the manpower and financial impact, as well as to determine the direct effect of SAIS Service Quality on SAIS student satisfaction. This study proposed SAIS ServiceQuality as a higher-order factor in order to determine a direct effect of SAIS Service Quality on student satisfaction towards SAIS implementation. Interviews were conducted to identify the managerial implications of student activity application process before and after SAIS implementation. Meanwhile, the quantitative data was gathered from 94 SAIS users who were FBM students through e-survey and was analyzed by using SmartPLS 3.0. The interview results showed that the implementation of SAIS did have an impact on the Faculty, such as increasing staff productivity and reducing costs. Moreover, the PLS-SEM analysis results showed that SAIS Service Quality positively influenced student satisfaction towards FBMSAIS implementation. This study provides an empirical validation of the SAIS Service Quality Model in the context of Higher Education.


2020 ◽  
Vol 24 (1) ◽  
pp. 139-152 ◽  
Author(s):  
John Armbrecht

This study focuses on the perceived quality of participatory event experiences by addressing the following question: What are the important aspects of the event experience? The aim of this research is to develop and refine a scale to measure the quality of the event experience for runners at a participatory event. The objective is to combine, apply, test, and refine the existing scales to increase our understanding of the perceived quality of events among amateur running athletes. Both affective and cognitive dimensions are included in the scale. Based on seven dimensions and 36 items, a formal scale development process is adopted. The data consist of 1,923 observations collected during a participatory event with approximately 60,000 registered participants. The seven-factor model, including immersion, surprise, participation, fun, social aspects, hedonic aspects, and service quality, was gradually revised in favor of a four-factor solution: service quality, hedonic aspects, fun, and immersion. As a result, 73.1% of the variance is extracted. This study contributes to a refined scale measuring the perceived event quality of participatory events. Service quality accounts for more than half of the variance extracted. Researchers should continue to develop research on the critical experiential dimensions in an event context. Furthermore, the links between the constructs need attention. The results suggest that event organizers should evaluate their events and event portfolios based on the scale and take actions to increase the perceived quality of these events.


2021 ◽  
Vol 29 (3) ◽  
Author(s):  
Péter Orosz ◽  
Tamás Tóthfalusi

AbstractThe increasing number of Voice over LTE deployments and IP-based voice services raise the demand for their user-centric service quality monitoring. This domain’s leading challenge is measuring user experience quality reliably without performing subjective assessments or applying the standard full-reference objective models. While the former is time- and resource-consuming and primarily executed ad-hoc, the latter depends upon a reference source and processes the voice payload that may offend user privacy. This paper presents a packet-level measurement method (introducing a novel metric set) to objectively assess network and service quality online. It is accomplished without inspecting the voice payload and needing the reference voice sample. The proposal has three contributions: (i) our method focuses on the timeliness of the media traffic. It introduces new performance metrics that describe and measure the service’s time-domain behavior from the voice application viewpoint. (ii) Based on the proposed metrics, we also present a no-reference Quality of Experience (QoE) estimation model. (iii) Additionally, we propose a new method to identify the pace of the speech (slow or dynamic) as long as voice activity detection (VAD) is present between the endpoints. This identification supports the introduced quality model to estimate the perceived quality with higher accuracy. The performance of the proposed model is validated against a full-reference voice quality estimation model called AQuA, using real VoIP traffic (originated in assorted voice samples) in controlled transmission scenarios.


2007 ◽  
Vol 106 (6) ◽  
pp. 475-484 ◽  
Author(s):  
Ching-I Teng ◽  
Ching-Kang Ing ◽  
Hao-Yuan Chang ◽  
Kuo-Piao Chung

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