Service Quality In Accounting Firms: The Relationship Of Service Quality To Client Satisfaction And Firm/Client Conflict

This paper presents the results of a study using the marketing-based SERVQUAL scale to examine the relationship between service quality and both client satisfaction and firm/client conflict in an accounting firm setting. Using a sample of 154 clients, we confirm that service quality is positively related to clients' satisfaction with their accounting firm and negatively related to firm/client conflict. We also examine the individual dimensions of service quality to provide insight into specific steps accounting firms can take both to increase client satisfaction and to decrease firm/client conflict.