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The impact of online SERVQUAL dimensions on certified accountant satisfaction The case of taxation services

The impact of online SERVQUAL dimensions on certified accountant satisfaction The case of... Purpose – The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system. Design/methodology/approach – Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses. Findings – Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction. Practical implications – This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations. Originality/value – This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EuroMed Journal of Business Emerald Publishing

The impact of online SERVQUAL dimensions on certified accountant satisfaction The case of taxation services

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Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1450-2194
DOI
10.1108/14502190710826031
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to test the adequacy of SERVQUAL within the context of public online services, more specifically those provided by the Department of Taxation through its web‐based electronic declaration system. Design/methodology/approach – Following a quantitative methodological approach, a survey was applied to a sample of 351 certified accountants to empirically test the conceptual model. A first order confirmatory factor analysis was used to test the validity of different SERVQUAL online dimensions while multiple regression analysis was used to test the proposed hypotheses. Findings – Overall, the study finds that Certified Accountants revealed a low perceived quality with regard to empathy and responsiveness. Instead, tangibility, reliability and security were the SERVQUAL dimensions which were favourably evaluated by Certified Accountants. The study also revealed that empathy, tangibility and convenience were those dimensions that better contributed towards satisfaction. Practical implications – This study offers the opportunity to rethink how the Portuguese Department of taxation website provides online services and how it conforms to rigorous quality standards in order to assist users in complying with fiscal obligations. Originality/value – This study provides an empirical test regarding the adequacy of the SERVQUAL instrument for assessing service quality of online taxation services as perceived by Certified Accountants. It also validates this instrument in the specific context of taxation services of the Portuguese public sector.

Journal

EuroMed Journal of BusinessEmerald Publishing

Published: Oct 12, 2007

Keywords: Customer service quality; Public sector organizations; Taxation; Online operatiions; SERVQUAL; Portugal

References