1
Department of Accounting, Faculty of Business, Persian Gulf University, Bushehr, Iran
2
Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran
10.22051/jera.2024.47994.3288
Abstract
Abstract
Objective: This study was conducted with the aim of developing and formulating a model for measuring the quality of accounting services.
Method: This is a descriptive-survey research and is of the type of applied research, and the research data was collected cross-sectionally and in the first half of 2013, through the standard questionnaire of Azari et al. (2024) among the sample members. The evaluation of the service quality has been done from the perspective of the clients of the accounting service company, and the statistical sample includes 181 people who were randomly selected. In order to determine the validity of the questionnaires, combined divergent validity and factor analysis were used. In order to review and analyze the data, the method of factor loadings was used.
Findings: The findings of the research show that service quality is affected by variables such as efficiency, trust, innovation in the fields of technology and accountant's knowledge (advisory point of view, technical capacity, knowledge about customers).
Conclusion: The results have shown that the variables of efficiency, trust, innovation and knowledge of the accountant can lead to the improvement of the quality of the accounting services provided by the accountants and as a result provide a better report.
Increasing knowledge: This research has considered the quality of accounting services from the point of view of the users of these services, which has received less attention in Iranian literature, and by identifying the important components of this issue, it provides a suitable perspective on the issue of the quality of accounting services.
rezaei, M. , nasari pour, J. and ebrahimi, D. (2024). Development and validation of a scale for measuring the quality of accounting services. Empirical Research in Accounting, (), -. doi: 10.22051/jera.2024.47994.3288
MLA
rezaei, M. , , nasari pour, J. , and ebrahimi, D. . "Development and validation of a scale for measuring the quality of accounting services", Empirical Research in Accounting, , , 2024, -. doi: 10.22051/jera.2024.47994.3288
HARVARD
rezaei, M., nasari pour, J., ebrahimi, D. (2024). 'Development and validation of a scale for measuring the quality of accounting services', Empirical Research in Accounting, (), pp. -. doi: 10.22051/jera.2024.47994.3288
CHICAGO
M. rezaei , J. nasari pour and D. ebrahimi, "Development and validation of a scale for measuring the quality of accounting services," Empirical Research in Accounting, (2024): -, doi: 10.22051/jera.2024.47994.3288
VANCOUVER
rezaei, M., nasari pour, J., ebrahimi, D. Development and validation of a scale for measuring the quality of accounting services. Empirical Research in Accounting, 2024; (): -. doi: 10.22051/jera.2024.47994.3288
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