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Quality and performance in small accounting firms

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  • Lars Kolvereid
  • Bjørn Willy Åmo

Abstract

The purpose of this study is to investigate the relationship between three central dimensions of quality in small accounting firms and firm performance. The three dimensions of quality investigated are: human resource (HR) quality, information technology (IT) quality and service quality. Firm performance is measured in two different ways: perceived performance and return on sales (ROS). We tested the hypotheses in a sample of 506 small Norwegian accounting firms. The results indicate that service quality relate positively to perceived performance and ROS. Human resource quality is positively related to perceived performance, but not ROS. IT quality is not related to perceived performance and negatively related to ROS. This study contributes to the literature by providing empirical evidence for a positive relationship between service quality and firm financial performance and has important implications for accounting firms and their clients.

Suggested Citation

  • Lars Kolvereid & Bjørn Willy Åmo, 2021. "Quality and performance in small accounting firms," International Journal of Productivity and Quality Management, Inderscience Enterprises Ltd, vol. 32(1), pages 129-145.
  • Handle: RePEc:ids:ijpqma:v:32:y:2021:i:1:p:129-145
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    Citations

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    Cited by:

    1. Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
    2. Grégory Jemine & François-Régis Puyou & Florence Bouvet, 2024. "Technological innovation and the co-production of accounting services in small accounting firms," Post-Print hal-04325739, HAL.

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