A call for research on management accounting service quality

Kenton B. Walker, Gary M. Fleischman, Eric N. Johnson

Research output: Contribution to journalArticlepeer-review

3 Scopus citations

Abstract

The purpose of this chapter is to encourage investigation of management accounting (MA) service quality via comparisons of perceptions by service users and providers. Such comparisons are important in order to satisfy the needs of service users, assure good communications, justify the costs of MA, promote improved decision-making, and help improve the organizational standing of MA. We review literature from accounting, service marketing, and information systems, a common information service with similarities to accounting, to argue the case for conducting research on MA service quality. The findings from our literature review show that research on service quality is seemingly important and abundant in many areas, but not concerning accounting. In essence, we don't know what perceptual differences exist between management accountants and their customers, why these differences might exist, or how organizations might identify and narrow identified gaps. This chapter is among the first to call for research into perceived differences in MA service quality between users and providers. We argue for investigating sources of differences based on prior research in internal marketing and information systems. We offer a conceptual model that might be used as a basis in future investigations.

Original languageEnglish
Pages (from-to)1-22
Number of pages22
JournalAdvances in Management Accounting
Volume19
DOIs
StatePublished - 2011

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