The Effect of Performance on Service Quality in Accounting Profession: An Application

Abstract

Purpose – The accounting profession, which is in the service sector and whose importance is increasing day by day, is affected by the intense competition environment. In order for professional accountants to survive in this environment, it is necessary to attach importance to the concepts of "service quality" and "employee performance". In this study, it is aimed to measure the service quality and performance perceptions of businesses operating in the Western Mediterranean Region towards professional accountants. In addition, the study was carried out to investigate whether performance affects service quality. Design\methodology\approach – In this study, the sub-dimensions of the service quality of the performance perception levels of the accounting professionals; The effects on physical properties, reliability, responsiveness, security, empathy dimensions were tested with the structural equation model. The population of the study consists of 144397 enterprises operating in the Western Mediterranean Region and receiving accounting services. A face-to-face survey method was applied to 394 business executives selected by simple random sampling. By measuring the service quality perceptions (SERVQUAL scale) and performance perception levels (employee performance scale) of the taxpayers, the effect of the employee performance perception level on the service quality perception level was examined. Findings – Employee performance perception level affects service quality perception level. In addition, it has been determined that employee performance has a significant effect on the sub-dimensions of perceived service quality, namely "physical characteristics, reliability, responsiveness, security and empathy dimensions". In addition, employee performance has an important explanatory power on “physical characteristics, reliability, responsiveness, security and empathy dimensions”. Discussion – It is thought that studies on quality and performance measurements should be increased so that members of the profession can provide better service, so that the necessary importance will be given to the concepts of service quality and performance. In addition, in field studies; It has been observed that the service provision takes place between professional staff and business officials rather than professional accountants. Therefore, the role of professional accountants in service quality and performance evaluations is great. Professional staff to keep their quality and performance at the highest level; should load as much workload as necessary, implement a reward system for incentives, and offer the necessary opportunities for them to develop themselves in the profession.