An exploratory examination of management accounting service and information quality

We develop and test a scale to measure perceptions of management accounting service information and quality. We use a theoretical framework adapted from Grönroos’s (1978, 1983, 1984, 1990) service quality model that relates functional, technical, and image dimensions of service to perceived overall service quality. We develop constructs related to functional, technical, and image quality using questions derived from the accounting literature regarding the desirable characteristics of accountants and their information provision services. We test our predictions using survey data from 116 experienced business professionals. Results indicate that management accounting service quality can be mapped into functional, technical, and image dimensions. Furthermore, technical quality is more important to users than functional quality, and image quality partially mediates the technical and functional quality dimensions in forming user perceptions of overall service quality.