Service quality by small medium practices towards SMEs: The expectations, perceptions, and firm performance
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Mazurina Mohd Ali 
, Erlane K. Ghani , Kamaruzzaman Muhammad , Susi Handayani
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study examined the relationship between the expectation and perception of service quality by small and medium practices (SMPs) towards the performance of small and medium-sized enterprises (SMEs). This study utilized the questionnaire survey as the research instrument distributed to the managers/owners of SMEs in Malaysia. Using multiple regression analysis on 162 respondents, this study shows that the expectation of the service quality provided by SMPs has a significant positive relationship with the perceptions of the service quality received. Similarly, the perceptions of service quality have a significant positive relationship with the firm performance. The findings from this study provide some implications for the SMPs in improving their service quality in performing their tasks. This is because the expectations and perceptions of SMEs play an important role in appointing SMPs for accounting-related matters. This study contributes to the accounting literature and provides information regarding the service quality dimensions which could help SMPs to assess the success of their services.
Keywords: Expectations, Perceptions, Service Quality, Performance
Authors’ individual contribution: Conceptualization — M.M.A. and E.K.G.; Methodology — M.M.A.; Investigation — K.M.; Resources —S.H.; Writing — M.M.A.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: M40, M410, M420
Received: 17.10.2022
Accepted: 22.11.2023
Published online: 24.11.2023
How to cite this paper: Ali, M. M., Ghani, E. K., Muhammad, K., & Handayani, S. (2023). Service quality by small medium practices towards SMEs: The expectations, perceptions, and firm performance [Special issue]. Corporate Governance and Organizational Behavior Review, 7(4), 233–247. https://doi.org/10.22495/cgobrv7i4sip2
