An Exploratory Examination of Management Accounting Service and Information Quality

Posted: 9 Jul 2016 Last revised: 7 Aug 2016

See all articles by Gary Fleischman

Gary Fleischman

Texas Tech University

Eric N. Johnson

University of Wyoming

Kenton Walker

University of Memphis

Date Written: July 7, 2016


In this study we develop and test a scale to measure perceptions of management accounting service information and quality based on Grӧnroos’s (1978; 1983; 1984; 1990) service quality model that relates functional, technical, and image dimensions of service to perceived overall service quality. We test functional quality using SERVPERF (Cronin and Taylor 1992) while technical and image quality are tested using questions derived from the accounting literature concerned with desirable characteristics of accountants and their information services. One hundred sixteen experienced business professionals participated in our experiment. Our survey results show that management accounting service quality may be defined by the three categories in Grӧnroos’s model. Furthermore, technical quality is more important to users than functional quality, and image quality partially mediates the technical and functional quality dimensions in forming user perceptions of overall service quality, consistent with Grӧnroos’s model.

Keywords: Management accounting service quality; information quality; functional quality; image; Grӧnroos service quality model

JEL Classification: M40

Suggested Citation

Fleischman, Gary and Johnson, Eric N. and Walker, Kenton, An Exploratory Examination of Management Accounting Service and Information Quality (July 7, 2016). Journal of Management Accounting Research, Forthcoming, Available at SSRN:

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

Eric N. Johnson

University of Wyoming ( email )

Department of Accounting and Finance
College of Business
Laramie, WY 82071
United States


Kenton Walker

University of Memphis ( email )

Memphis, TN 38152
United States

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