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Designing an accounting service quality model with a grounded theory approach
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Reza Bidarvand1   , Ali Jafari2 , Rasoul Abdi1 , Adel Shahvalizadeh3 |
1- Department of Acconting, Bon.C., Islamic Azad University, Bonab, Iran
2- Department of Acconting, Bon.C., Islamic Azad University, Bonab, Iran , alijafari1355@iau.ir
3- Department of Acconting, Bon.C., Islamic Azad University, Bonab, Iran & Department of Acconting, Ard.C., Islamic Azad University, Ardebil, Iran |
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Abstract: (4 Views) |
Accounting services providers are investing to be perceived as more empathic, reliable and responsive to individual clients demands. As an emergent field, the knowledge about accounting service quality is fragmented and dispersed. Accordingly, the aim of this research is to design an accounting service quality model. This research is original in nature, fundamental in purpose, descriptive in survey in method of cognition, and cross-sectional in time dimension. Based on the interpretive paradigm and the nature of the data, this research is a qualitative research conducted with a grounded theory approach. Research data were collected using semi-structured interviews with 23 experts, including university faculty members, and managers and clients of accounting firms, selected using theoretical sampling in 2024, and analyzed using MAXQDA software version 2024 according to the systematic grounded theory approach of Strauss and Corbin (1998). The results led to the formation of an accounting service quality model within the framework of a paradigmatic model, which includes 7 categories for the pivotal phenomenon, 7 categories for causal conditions, 4 categories for strategies, 5 categories for background conditions, 3 categories for interfering conditions, and 5 categories of outcomes related to the pivotal phenomenon. Accounting training programs, accountants' knowledge of the business world, accountants' expertise, information system knowledge, creativity, information technology capabilities, and personal and communication skills are factors affecting the quality of accounting services, and accounting information quality, competitive advantage, perceived customer value, customer satisfaction and customer loyalty are its outcomes.
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Article number: 21 |
| Keywords: Service quality, Accounting services, Grounded theory, Model |
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Full-Text [PDF 907 kb]
(2 Downloads)
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Article type: Research |
Subject:
Special
Received: 2024/11/26 | Accepted: 2025/02/6 | Published: 2025/02/28
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