An empirical study of service quality: web service business transformation

摘要

SERVQUAL instrument is a well-known service quality instrument. The purpose of this study is to build an accounting service quality model by revising this existing instrument. In this study, importance-performance analysis (IPA) is adopted to evaluate the variation between the expected and perceived services based on the accounting and taxation service quality in a certified public accounting firm. The result of this study provides that responsiveness and assurance were located in the first quadrant which indicated that the firm should 'keep up the good work'. However, reliability was located in the second quadrant which indicated that the firm had 'possible overkill' in this aspect while tangibility was located in the third quadrant which indicated that clients' expectations, and perceived service quality were equally low. Empathy is in the 'concentrate here' quadrant, representing that clients show high expectations but the firm performs at a low level. Web service application can improve business efficiency and communication through online systems and is an alternative support to tackle needs of customers.