Professional Qualification

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The Experts below are selected from a list of 38889 Experts worldwide ranked by ideXlab platform

Liu Fei - One of the best experts on this subject based on the ideXlab platform.

Sergeja Slapničar - One of the best experts on this subject based on the ideXlab platform.

  • The influence of Professional Qualification on customer perceptions of accounting services quality and retention decisions
    Journal of Business Economics and Management, 2014
    Co-Authors: Maja Zaman Groff, Sergeja Slapničar, Neža Štumberger
    Abstract:

    The purpose of this paper is to examine whether Professional Qualification in- creases the quality of accounting services as perceived by the customers. We advance the measurement of service quality by industry-specific indicators and establish four dimen- sions of accounting service quality. We analyse the impact of Professional Qualification on these dimensions of quality and the impact of these dimensions on customers' retention decisions. The analysis is based on survey data of 237 Slovenian small and micro firms that outsource accounting. We find that Professional Qualification is positively associated with only one of the perceived service quality dimensions - accounting competences - and only assurance, responsiveness and reliability and empathy are positively associated with customers' retention decisions. Limitations of the study are attributed to the measure- ment of service quality as perceived by the customers. However, this is the only factor of choice that ultimately counts in the competitive market for accounting services.

  • The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
    SSRN Electronic Journal, 2012
    Co-Authors: Maja Zaman Groff, Neža Štumberger, Sergeja Slapničar
    Abstract:

    Considering the significance of small and micro firms for the European economy and increasing importance of financial reporting quality, surprisingly little discussion is related to minimum requirements for Professionals preparing their financial reports. The purpose of the paper is to examine whether Professional Qualification increases the quality of accounting services as perceived by the customers. We advance the measurement of service quality by industry specific indicators and establish four dimensions of accounting service quality. We analyse the impact of Professional Qualification on separate dimensions of quality and their impact on customers’ retention decision. The analysis is based on the survey data among 237 small and micro firms that outsource accounting. We find that Professional Qualification is positively associated only with accountant’s competences. Perceived competences affect other dimensions of perceived service quality – assurance, reliability, responsiveness and empathy and only these latter dimensions are associated with customers’ retention decision. Limitations of the study are contributed to the measurement of service quality as perceived by the customers. Yet, this is the only factor of choice that ultimately counts in the competitive market for accounting services. The findings contribute to the debate whether it would be beneficial to enforce more formal requirements for the Professional accountants.

Neža Štumberger - One of the best experts on this subject based on the ideXlab platform.

  • The influence of Professional Qualification on customer perceptions of accounting services quality and retention decisions
    Journal of Business Economics and Management, 2014
    Co-Authors: Maja Zaman Groff, Sergeja Slapničar, Neža Štumberger
    Abstract:

    The purpose of this paper is to examine whether Professional Qualification in- creases the quality of accounting services as perceived by the customers. We advance the measurement of service quality by industry-specific indicators and establish four dimen- sions of accounting service quality. We analyse the impact of Professional Qualification on these dimensions of quality and the impact of these dimensions on customers' retention decisions. The analysis is based on survey data of 237 Slovenian small and micro firms that outsource accounting. We find that Professional Qualification is positively associated with only one of the perceived service quality dimensions - accounting competences - and only assurance, responsiveness and reliability and empathy are positively associated with customers' retention decisions. Limitations of the study are attributed to the measure- ment of service quality as perceived by the customers. However, this is the only factor of choice that ultimately counts in the competitive market for accounting services.

  • The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
    SSRN Electronic Journal, 2012
    Co-Authors: Maja Zaman Groff, Neža Štumberger, Sergeja Slapničar
    Abstract:

    Considering the significance of small and micro firms for the European economy and increasing importance of financial reporting quality, surprisingly little discussion is related to minimum requirements for Professionals preparing their financial reports. The purpose of the paper is to examine whether Professional Qualification increases the quality of accounting services as perceived by the customers. We advance the measurement of service quality by industry specific indicators and establish four dimensions of accounting service quality. We analyse the impact of Professional Qualification on separate dimensions of quality and their impact on customers’ retention decision. The analysis is based on the survey data among 237 small and micro firms that outsource accounting. We find that Professional Qualification is positively associated only with accountant’s competences. Perceived competences affect other dimensions of perceived service quality – assurance, reliability, responsiveness and empathy and only these latter dimensions are associated with customers’ retention decision. Limitations of the study are contributed to the measurement of service quality as perceived by the customers. Yet, this is the only factor of choice that ultimately counts in the competitive market for accounting services. The findings contribute to the debate whether it would be beneficial to enforce more formal requirements for the Professional accountants.

Maja Zaman Groff - One of the best experts on this subject based on the ideXlab platform.

  • The influence of Professional Qualification on customer perceptions of accounting services quality and retention decisions
    Journal of Business Economics and Management, 2014
    Co-Authors: Maja Zaman Groff, Sergeja Slapničar, Neža Štumberger
    Abstract:

    The purpose of this paper is to examine whether Professional Qualification in- creases the quality of accounting services as perceived by the customers. We advance the measurement of service quality by industry-specific indicators and establish four dimen- sions of accounting service quality. We analyse the impact of Professional Qualification on these dimensions of quality and the impact of these dimensions on customers' retention decisions. The analysis is based on survey data of 237 Slovenian small and micro firms that outsource accounting. We find that Professional Qualification is positively associated with only one of the perceived service quality dimensions - accounting competences - and only assurance, responsiveness and reliability and empathy are positively associated with customers' retention decisions. Limitations of the study are attributed to the measure- ment of service quality as perceived by the customers. However, this is the only factor of choice that ultimately counts in the competitive market for accounting services.

  • The Influence of Professional Qualification on Customers’ Perceived Quality of Accounting Services and Retention Decision
    SSRN Electronic Journal, 2012
    Co-Authors: Maja Zaman Groff, Neža Štumberger, Sergeja Slapničar
    Abstract:

    Considering the significance of small and micro firms for the European economy and increasing importance of financial reporting quality, surprisingly little discussion is related to minimum requirements for Professionals preparing their financial reports. The purpose of the paper is to examine whether Professional Qualification increases the quality of accounting services as perceived by the customers. We advance the measurement of service quality by industry specific indicators and establish four dimensions of accounting service quality. We analyse the impact of Professional Qualification on separate dimensions of quality and their impact on customers’ retention decision. The analysis is based on the survey data among 237 small and micro firms that outsource accounting. We find that Professional Qualification is positively associated only with accountant’s competences. Perceived competences affect other dimensions of perceived service quality – assurance, reliability, responsiveness and empathy and only these latter dimensions are associated with customers’ retention decision. Limitations of the study are contributed to the measurement of service quality as perceived by the customers. Yet, this is the only factor of choice that ultimately counts in the competitive market for accounting services. The findings contribute to the debate whether it would be beneficial to enforce more formal requirements for the Professional accountants.

Mu Ying-li - One of the best experts on this subject based on the ideXlab platform.