An empirical investigation of service quality and customer satisfaction in professional accounting firms: Evidence from North Cyprus

Problems and Perspectives in Management

Volumn 5, Issue 3, 2007, Pages 84-98

  Aga, Mehmet ^a   Safakli, Okan Veli ^a  

^a NEAR EAST UNIVERSITY   (Turkey)

Author keywords

Accounting firms; Customer satisfaction; Quality of consumer services; SERVQUAL

Indexed keywords

EID: 78650427698     PISSN: 17277051     EISSN: 18105467     Source Type: Journal    
DOI: None     Document Type: Article

References (38)

1. Anderson, J. C. and Gerbing, D. W. (1988), "Structural Equation Modeling in Practice: A Review and Recommended Two-step Approach", Psychological Bulletin (103:3), pp. 411-423.
2. Andreassen, T. W. and Lindestand, B. (1998), "The Effects of Corporate Image in the Formation of Customer Loyalty", Journal of Service Marketing, 1, pp. 82-92.
3. Armstrong, R. and Smith, M. (1996), "Marketing Cues and Perceptions of Service Quality in the Selection of Accounting Firms", Journal of Customer Service in Marketing & Management, 2(2), pp. 37-59.
4. Babakus, E. and Boller, G. W. (1992), "An Empirical Assessment of the SERVQUAL Scale", Journal of Business Research, Vol. 24:253-68.
5. Brady, M. K., and Robertson, C. J. (2001), "Searching for a consensus on the antecedent role of service quality and satisfaction: An exploratory cross-national study", Journal of Business Research, 51(1), 53-60.
6. Brensinger, R. P. and Lambert, D. M. (1990), "Can the SERVQUAL Scale be Generalized to Business-to-Business Services?", in Knowledge Development in Marketing, AMA's Summer Educators' Conference Proceedings, American Marketing Association, Chicago, IL, p. 289.
7. Brooks, R. F., Lings, I. N. and Botschen, M. A. (1999), "Internal marketing and customer driven wavefronts", Service Industries Journal, Vol. 19, No. 4, pp. 49-67.
8. Carman, J. M. (1990), "Consumer Perceptions of Service Quality: An Assessment of the SERVQUAL Dimensions", Journal of Retailing, Vol. 66, Spring, pp. 33-55.
9. Crompton, J. L. and MacKay, K. J. (1989), "Users' Perceptions of the Relative Importance of Service Quality Dimensions in Selected Public Recreation Programs", Leisure Sciences, Vol. 11, pp. 367-75.
10. Cronin, J. J. Jr. and Taylor, S. A. (1992), "Measuring Service Quality. A Re-examination and Extension", Journal of Marketing, Vol. 56, July, pp. 55-68.
11. Cronin, J. J. and Taylor, S. A. (1994), "SERVPERF versus SERVQUAL: Reconciling performance-based and perceptions-minus-expectations measurement of service quality", Journal of Marketing, 58(1), 125-131.
12. Durbin J. and Watson G S (1971), "Testing for serial correlation in least-squares regression", III Biometrika 58, 1-19.
13. Edvardsson, B., Larsson, G. and Setterlind, S. (1997), "Internal service quality and the psychological work environment: an empirical analysis of conceptual interrelatedness", Service Industries Journal, Vol. 17, No. 2, pp. 252-63.
14. Gronroos, C. (1990), "Managing Total Market Communication and İmage", Service Management and Marketing, Lexington, Mas: Lexington Books.
15. Hurley, R. F. and Estelami, H. (1998), "Alternative indexes for monitoring customer perceptions of service quality: A comparative evaluation in a retail context", Journal of the Academy of Marketing Science, 26(3), 209-221.
16. Hong, S. C. and Wu, H. (2003), "An Empirical Assessment of Service Quality and Customer Satisfaction in Professional Accounting Firms", Thirty-Second Annual Meting, March 27-29, Northeast Decision Sciences Institue, Providence, Rhode Island, USA.
17. Kang, H. and Bradley, G. (2002), "Measuring the performance of IT services. An assessment of SERVQUAL", International Journal of Accounting Information Systems, 3(3), pp. 151-164.
18. Keller, K. L. (1993), "Conceptualizing, Measuring, and Managing Customer-Based Brand Equity, Journal of Marketing, January, pp. 1-22.
19. Keng, K. A. and Liu, P. (1998), "Expectation of Service Quality in Professional Accounting Firms: A Singapore Study", Journal of Customer Service in Marketing & Management, 5(2), pp. 39-54.
20. Lassar, W. M., Manolis, C. & Winsor, R. D. (2000), "Service Quality Perspectives and Satisfaction in Private Banking", Journal of Services Marketing, 14(3):244-271.
21. Lings, I. N. and Brooks, R. F. (1998), "Implementing and measuring the effectiveness of internal marketing", Journal of Marketing Management, Vol. 14, pp. 325-51.
22. Oliver, R. (1997), Satisfaction: A Behavioral Perspective on the Consumer, McGraw-Hill, Boston.
23. Parasuraman, A., Zeithaml, V. A. and Berry, L. L. (1985), "A conceptual model of service quality and its implication", Journal of Marketing, Vol. 49, Fall, pp. 41-50.
24. Parasuraman, A., Zeithaml, V. A. and Berry, L. L. (1988), "SERVQUAL: a multi-item scale for measuring consumer perceptions of the service quality", Journal of Retailing, Vol. 64, No. 1, pp. 12-40.
25. Parasuraman, A., Berry, L. L. & Zeithaml, V. A (1991), "Refinement and Reassessment of the SERVQUAL Scale", Journal of Retailing, Vol. 67:420-50.
26. Parasuraman, A., Zeithaml, V. A, & Berry, L. L. (1994), "Reassessment of expectations as a comparison standard in measuring service quality: Implications for further research", Journal of Marketing, 58(1), 111-124.
27. Petersen, R. And Wilson, W. R. (1985), "Perceived Risk and Price-Reliance Schema and Price-Perceived-Quality Mediators", in Perceived Quality, J. Jacoby and J. Olson, Eds. Lexington, MA: Lexington Books, pp. 247-268.
28. Rosen, D. E., and Suprenant, C. (1998), "Evaluating relationships: Are satisfaction and quality enough?", International Journal of Service Industry Management, 9(2), 103-125.
29. Reynoso, J. and Moore, B. (1995), "Towards the measurement of internal service quality", International Journal of Service Industry Management, Vol. 6, No. 3, pp. 64-83.
30. Sahney, S., Banwet, D. K., and Karunes, S. (2004), "A SERVQUAL and QFD approach to total quality education: A student perspective", International Journal of Productivity and Performance Management, Vol. 53, No. 2, pp. 143-166.
31. Statistica, Let's Regress with the Fug. Retrieved March 11, 2007, from http://www.statistica.com.au/html/regression-spss.html
32. rd ed., Harper Collins Publishers, New York, NY.
33. Taylor, S. A., and Baker, T. L. (1994), "An assessment of the relationship between service quality and customer satisfaction in the formation of consumers' purchase intentions", Journal of Retailing, 70(2), 163-178.
34. Teas, R. (1994), "Expectations as a comparison standard in measuring service quality: An assessment of a reassessment", Journal of Marketing, 58(1), 132-139.
35. Voss, G. B., Parasuraman, A. and Grewal, D. (1998), "The Role of Price, Performance, and Expectations in Determining Satisfaction in Service Exchanges", Journal of Marketing, Vol. 62(October), pp. 46-61.
36. Zeithaml, V. A. (1988), "Consumer Perceptions of Price, Quality, and Value: A Means-End Model and Synthesis of Evidence", Journal of Marketing, 52(July), pp. 2-22.
37. Zeithaml, V. A., Parasuraman, A. & Berry, L. L. (1990), Delivering Quality Service: Balancing Customer Perceptions and Expectations, Free Press, USA.
38. Zeithaml, V. A and Bitner, M. (2000), Service Marketing, McGraw-Hill, New York.