Miscomprehension Gap between CPAs and their Corporate Customers
- 作者：Chebat ; Jean-Charles ; Savard ; Martin ; Filiatrault ; Pierre
- 刊名：Industrial Marketing Management
- 出版年：1998
- 期刊代码：16_00198501
- 类别：bus
- 出版时间：March, 1998
- 卷：27
- 期：2
- 页码：177-185
- 文件大小：752 K
摘要
This article identifies and measures the gaps between two perceptions: how accounting firms believe they are perceived by their corporate clients versus how these customers really perceive their accounting firm. The literature relevant to professional services on expectations, selection criteria, perceived differentiation, satisfaction, and loyalty is reviewed. Analyses of the data obtained by questionnaires mailed to accountants and company executives revealed that the two groups diverge on perceptual and learning constructs but converge on the behavioral construct. The results show that the gap between the two groups is very large. Thus, CPAs should readjust the services in the perspective of the clients' expectations rather than their own views.