Determinants of Consulting Service Quality for Accounting and Nonaccounting Service Providers

Abstract

Consulting services have been the fastest growing segment of public accounting over the past decade. However, very few empirical studies have addressed determinants of consulting service quality from the client's perspective. The objectives of this study are to: (1) determine the reliability, validity, and explanatory power of a service quality model in an accounting and nonaccounting provider environment, and (2) explore the association between the type of provider, the type of service provided, and the interaction between provider type and service type and perceived service quality. A survey of 272 controllers of U.S. middle-market corporations provides the data for this study. Descriptive and statistical results indicate that a 13-item scale appears to be a viable instrument for differentiating client perceptions of service quality. In addition, client perceptions of service quality appear to be affected by the type of service provided, but not by the type of provider or by the interaction of provider type and service type.

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