THE CONSEQUENCES OF FAIRNESS FOR A SMALL PROFESSIONAL SERVICES FIRM
This paper distinguishes among client perceptions of outcome, procedural and interactional justice in professional services. We surveyed clients of a small accounting firm and focused specifically on fairness perceptions in income tax services. We predicted that procedural and interactional fairness...
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| Veröffentlicht in: | Journal of small business strategy 2004-04, Vol.15 (1), p.81 |
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| creator | Robbins, Tina L Jeffords, Ben C |
| description | This paper distinguishes among client perceptions of outcome, procedural and interactional justice in professional services. We surveyed clients of a small accounting firm and focused specifically on fairness perceptions in income tax services. We predicted that procedural and interactional fairness would be more influential than distributive fairness on evaluations of the service. The results suggest that interactional fairness, the interpersonal treatment in the delivery of the service, is the most significant predictor of client perceptions of service quality, loyalty, and trust. Implications for managers of small businesses as well as sole practitioners that offer professional services are discussed. [PUBLICATION ABSTRACT] |
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We surveyed clients of a small accounting firm and focused specifically on fairness perceptions in income tax services. We predicted that procedural and interactional fairness would be more influential than distributive fairness on evaluations of the service. The results suggest that interactional fairness, the interpersonal treatment in the delivery of the service, is the most significant predictor of client perceptions of service quality, loyalty, and trust. Implications for managers of small businesses as well as sole practitioners that offer professional services are discussed. 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| identifier | ISSN: 1081-8510 |
| ispartof | Journal of small business strategy, 2004-04, Vol.15 (1), p.81 |
| issn | 1081-8510 2380-1751 |
| language | eng |
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| source | DOAJ Directory of Open Access Journals |
| subjects | Accounting firms Attitudes Client relationships Customer services Entrepreneurship Income taxes Perceptions Procedural justice Quality of service Regression analysis Small business Studies Tax services |
| title | THE CONSEQUENCES OF FAIRNESS FOR A SMALL PROFESSIONAL SERVICES FIRM |
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