Accounting service quality by small medium practices: A review
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Mazurina Mohd Ali 
, Erlane K. Ghani , Kamaruzzaman Muhammad , Rindang Widuri
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The proliferation of a larger number of small and medium-sized enterprises (SMEs) has been one of the primary factors that have led to the expansion of the economies of a substantial number of nations all over the world. Taking into mind the fact that SMEs are dependent on the assistance of accounting service practices in order to run their companies. It is of the utmost importance that accounting service practices preserve the quality of service. As a result, there is a limit to both the expectations for and the factors that determine the quality of accounting services given by accounting service firms. Based on a review-based study, this study sheds light on a myriad of different types of accounting services, the motivations to purchase the services, expectations regarding the quality of accounting services offered by accounting service practices, and the factors that influence the quality of accounting services. The results of this study basically found that SMEs perceived that accounting service practices are able to offer a diversified variety of services and business strategies despite the fact that they are unable to fulfil all of the criteria of the SMEs.
Keywords: Service Quality, Small and Medium-Sized Enterprises, Accounting Practices, Review
Authors’ individual contribution: Conceptualization — M.M.A. and E.K.G.; Methodology — M.M.A.; Investigation — K.M.; Resources — R.W.; Writing — M.M.A.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: M40, M410, M420
Received: 20.08.2022
Accepted: 29.05.2023
Published online: 31.05.2023
How to cite this paper: Ali, M. M., Ghani, E. K., Muhammad, K., & Widuri, R. (2023). Accounting service quality by small medium practices: A review [Special issue]. Corporate & Business Strategy Review, 4(2), 270–279. https://doi.org/10.22495/cbsrv4i2siart6
