Satisfaction and Pricing for Accounting Services to Very Small Enterprises

Giuseppe Catenazzo, Emmanuel Fragniere, Nils Guillaume-Gentil

Research output: Contribution to journalArticlepeer-review


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.
Original languageEnglish
Pages (from-to)145-164
Number of pages20
JournalInternational Journal of Economics and Accounting
Issue number2
Publication statusPublished - 2014


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