Quality of accounting service provision: the relevance of its measurement

Detalhes bibliográficos
Autor(a) principal: Vinholi, Morgana Cristina
Data de Publicação: 2022
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Revista Catarinense da Ciência Contábil (Online)
Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3315
Resumo: Identifying customer satisfaction needs in relation to the quality of services provided, by scientific means, helps the management of companies, in reducing the rates of loss of customers to the competition and in increasing the prospecting of new customers. This study aimed to highlight the importance of measuring the quality of the provision of accounting services, applying the SERVQUAL scale. In order to achieve the proposed objective, a quantitative study was carried out, through a case study. The study population consisted of clients of an accounting firm established in the city of Itajaí - SC. Through descriptive statistical analysis, the results indicate that the analyzed office meets the needs and satisfies its clients by providing its services, however some negative aspects were identified in the 5 dimensions proposed by the applied model: investment in new technologies (tangibility), services and sending reliable information (reliability), customer support (responsiveness), employees’ kindness (security), and personalized service (empathy). These aspects deserve attention from managers in order to improve the quality of service provision, its performance, the prospecting of new customers and their loyalty. However, the importance of measuring the quality of the provision of accounting services was verified, the results show that relationship issues deserve full attention, since individualized service, agility and ethics in the provision of services, provides improvements in the provision of the service, making it the more reliable and skillful.
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spelling Quality of accounting service provision: the relevance of its measurementQualidade da prestação de serviços contábeis: a relevância da sua mensuraçãoQuality of Accounting ServicesCustomer satisfactionSERVQUALSatisfação do clienteQualidade dos Serviços ContábeisSERVQUALIdentifying customer satisfaction needs in relation to the quality of services provided, by scientific means, helps the management of companies, in reducing the rates of loss of customers to the competition and in increasing the prospecting of new customers. This study aimed to highlight the importance of measuring the quality of the provision of accounting services, applying the SERVQUAL scale. In order to achieve the proposed objective, a quantitative study was carried out, through a case study. The study population consisted of clients of an accounting firm established in the city of Itajaí - SC. Through descriptive statistical analysis, the results indicate that the analyzed office meets the needs and satisfies its clients by providing its services, however some negative aspects were identified in the 5 dimensions proposed by the applied model: investment in new technologies (tangibility), services and sending reliable information (reliability), customer support (responsiveness), employees’ kindness (security), and personalized service (empathy). These aspects deserve attention from managers in order to improve the quality of service provision, its performance, the prospecting of new customers and their loyalty. However, the importance of measuring the quality of the provision of accounting services was verified, the results show that relationship issues deserve full attention, since individualized service, agility and ethics in the provision of services, provides improvements in the provision of the service, making it the more reliable and skillful.Identificar as necessidades de satisfação dos clientes em relação à qualidade dos serviços prestados, por meios científicos auxilia a gestão das empresas, na diminuição dos índices de perda de clientes para a concorrência e no aumento da prospecção de novos clientes. Este estudo teve por objetivo evidenciar a importância de mensurar a qualidade da prestação de serviços contábeis, aplicando a escala SERVQUAL. A fim de alcançar o objetivo proposto, foi realizado estudo quantitativo, através de um estudo de caso. A população do estudo foi composta por clientes de um escritório de contabilidade estabelecido na cidade de Itajaí – SC. Através de análises estatísticas descritivas, os resultados apontam que o escritório analisado atende as necessidades e satisfaz os seus clientes ao prestar seus serviços, entretanto alguns aspectos negativos foram identificados nas 5 dimensões propostas pelo modelo aplicado: investimento em novas tecnologias (tangibilidade), serviços e envio de informações confiáveis (confiabilidade), auxílio ao cliente (responsividade), gentileza dos funcionários (segurança), e atendimento personalizado (empatia). Estes aspectos merecem atenção dos gestores visando melhorar a qualidade na prestação do serviço, seu desempenho, a prospecção de novos clientes e a sua fidelização. Todavia, verificou-se a importância de mensurar a qualidade da prestação dos serviços contábeis, os resultados evidenciam que questões de relacionamento merecem total atenção, pois o atendimento individualizado, agilidade e ética na prestação dos serviços, propicia melhorias na prestação do serviço, tornando-o mais confiável e hábil.Conselho Regional de Contabilidade de Santa Catarina2022-11-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziptext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/331510.16930/2237-766220223315Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e33152237-76621808-378110.16930/2237-76622022reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3315/2447https://revista.crcsc.org.br/index.php/CRCSC/article/view/3315/2448https://revista.crcsc.org.br/index.php/CRCSC/article/view/3315/2449https://revista.crcsc.org.br/index.php/CRCSC/article/view/3315/245010.16930/2237-766220223315110.16930/2237-7662202233152Copyright (c) 2022 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessVinholi, Morgana Cristina2022-11-17T10:34:12Zoai:ojs.pkp.sfu.ca:article/3315Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2022-11-17T10:34:12Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false
dc.title.none.fl_str_mv Quality of accounting service provision: the relevance of its measurement
Qualidade da prestação de serviços contábeis: a relevância da sua mensuração
title Quality of accounting service provision: the relevance of its measurement
spellingShingle Quality of accounting service provision: the relevance of its measurement
Vinholi, Morgana Cristina
Quality of Accounting Services
Customer satisfaction
SERVQUAL
Satisfação do cliente
Qualidade dos Serviços Contábeis
SERVQUAL
title_short Quality of accounting service provision: the relevance of its measurement
title_full Quality of accounting service provision: the relevance of its measurement
title_fullStr Quality of accounting service provision: the relevance of its measurement
title_full_unstemmed Quality of accounting service provision: the relevance of its measurement
title_sort Quality of accounting service provision: the relevance of its measurement
author Vinholi, Morgana Cristina
author_facet Vinholi, Morgana Cristina
author_role author
dc.contributor.author.fl_str_mv Vinholi, Morgana Cristina
dc.subject.por.fl_str_mv Quality of Accounting Services
Customer satisfaction
SERVQUAL
Satisfação do cliente
Qualidade dos Serviços Contábeis
SERVQUAL
topic Quality of Accounting Services
Customer satisfaction
SERVQUAL
Satisfação do cliente
Qualidade dos Serviços Contábeis
SERVQUAL
description Identifying customer satisfaction needs in relation to the quality of services provided, by scientific means, helps the management of companies, in reducing the rates of loss of customers to the competition and in increasing the prospecting of new customers. This study aimed to highlight the importance of measuring the quality of the provision of accounting services, applying the SERVQUAL scale. In order to achieve the proposed objective, a quantitative study was carried out, through a case study. The study population consisted of clients of an accounting firm established in the city of Itajaí - SC. Through descriptive statistical analysis, the results indicate that the analyzed office meets the needs and satisfies its clients by providing its services, however some negative aspects were identified in the 5 dimensions proposed by the applied model: investment in new technologies (tangibility), services and sending reliable information (reliability), customer support (responsiveness), employees’ kindness (security), and personalized service (empathy). These aspects deserve attention from managers in order to improve the quality of service provision, its performance, the prospecting of new customers and their loyalty. However, the importance of measuring the quality of the provision of accounting services was verified, the results show that relationship issues deserve full attention, since individualized service, agility and ethics in the provision of services, provides improvements in the provision of the service, making it the more reliable and skillful.
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dc.publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
publisher.none.fl_str_mv Conselho Regional de Contabilidade de Santa Catarina
dc.source.none.fl_str_mv Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e3315
2237-7662
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