TY - JOUR
T1 - Satisfaction and Pricing for Accounting Services to Very Small Enterprises
AU - Catenazzo, Giuseppe
AU - Fragniere, Emmanuel
AU - Guillaume-Gentil, Nils
PY - 2014
Y1 - 2014
N2 - In this paper, we present the results of a survey we conducted to unveil the perceptions on accounting services of managing directors of very small enterprises (VSEs) in Canton Geneva, Switzerland. 153 out of a random sample of 1,018 company directors answered our mail survey in May to June 2009. Among our results, we observe that most VSE directors outsource accounting tasks and are satisfied with the services they receive. They seem to fully acknowledge the value provided by accountants. Trust, information and advice provided by accountants are positively related with their clients' satisfaction. Finally, we observe a relationship between customers' willingness to pay for this type of credence service and their satisfaction with the services they receive.
AB - In this paper, we present the results of a survey we conducted to unveil the perceptions on accounting services of managing directors of very small enterprises (VSEs) in Canton Geneva, Switzerland. 153 out of a random sample of 1,018 company directors answered our mail survey in May to June 2009. Among our results, we observe that most VSE directors outsource accounting tasks and are satisfied with the services they receive. They seem to fully acknowledge the value provided by accountants. Trust, information and advice provided by accountants are positively related with their clients' satisfaction. Finally, we observe a relationship between customers' willingness to pay for this type of credence service and their satisfaction with the services they receive.
UR - http://dx.doi.org/10.1504/IJEA.2014.063764
U2 - 10.1504/IJEA.2014.063764
DO - 10.1504/IJEA.2014.063764
M3 - Article
VL - 5
SP - 145
EP - 164
JO - International Journal of Economics and Accounting
JF - International Journal of Economics and Accounting
IS - 2
ER -
