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Improvement and evaluation of the financial (accounting) services quality in the era of SARS-COV-2

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Języki publikacji
EN
Abstrakty
EN
The changes brought about by the spread of COVID-19 require from entrepreneurs a new approach to the way they manage their businesses. Accounting offices are also facing a major challenge these days. In addition to the constant changes in tax regulations and the implementation of many new provisions concerning anti-crisis shields, the way of customer service in accounting offices has also changed as they had to adapt to the new reality. The aim of this article is to present the importance of improving the quality of accounting services in the pandemic era. The first part of the paper includes the scope of services and theoretical aspects of customer service in accounting offices in the era of SARS-CoV-2 as well as the characteristics of the concept of quality. Subsequently, the results of an anonymous survey conducted among entrepreneurs who are clients of accounting offices are presented, which contributed to the formulation of conclusions on the significance of customer service quality in accounting offices. The article highlights the significant changes in the way tasks are performed in accounting firms and financial departments. Among the modern methods of providing accounting services, two have been selected which (according to the respondents) will significantly effect on the service providing quality (in particular by limiting personal contact of contractors).
Rocznik
Strony
283--288
Opis fizyczny
Bibliogr. 22 poz.
Twórcy
  • Jan Długosz University of Humanities and Sciences in Częstochowa, Faculty of Law and Economics, ul. Jerzego Waszyngtona 4/8, 42-217 Częstochowa, Poland
Bibliografia
  • 1. Aspiranti, T., Amaliah, I., Mafruhat, A.Y., Kasim, R.S.R., 2020. Dynamic behaviour model: a sustainable SMEs development. Polish Journal of Management Studies, 22(1), 57-73, DOI: 10.17512/pjms.2020.22.1.04
  • 2. Burko, K. 2022. Advantages and risks of accounting outsourcing. Three Seas Economic Journal, 3(2), 44-51, DOI:10.30525/2661-5150/2022-2-6
  • 3. Chajduga, T., Ingaldi, M. Klimecka-Tatar, D., 2021. Management of the Documentation Release by the Programmable Electrical Energy Flow-Individually Made Machine Called Documentomat, Energies 14(17), 5304, DOI: 10.3390/en14175304
  • 4. Crosby, P.B., 1979. Quality is Free: The Art of Making Quality Certain. Free Press, New York.
  • 5. Delibasic, M., Zubanov, V., Pupavac, D., Potocnik, T.J., 2021. Organisational behaviour during the pandemic. Polish Journal of Management Studies, 24(1), 61-79, DOI:10.17512/pjms.2021.24.1.04
  • 6. Deming, W.E., 1982. Quality, Productivity and Competitive Position, MIT Press, Cambridge, Massachusett.
  • 7. Farmansyah, M.H.A.; Isnalita, I. 2020. Information and Communication Technology in Organizational Performance of Local Government. Polish Journal of Management Studies 22, 127-141, DOI: 10.17512/pjms. 2020.22.2.09
  • 8. Gotthardt, M., Koivulaakso, D., Paksoy, O., Saramo, C., Martikainen, M., Lehner, O., 2020. Current State and Challenges in the Implementation of Smart Robotic Process Automation in Accounting and Auditing, 9, 90-102, DOI: 10.35944/jofrp.2020.9.1.
  • 9. Hartmann, L., Metternich, J., 2020. Waste in value streams caused by information flow: An analysis of information flow barriers and possible solutions. Procedia Manufacturing, 52, 121-126, DOI: 10.1016/j.promfg. 2020.11.022
  • 10. Heltzer, W., Mindak, M., 2021. COVID-19 and the Accounting Profession. Journal of Accounting, Ethics and Public Policy 22.2.
  • 11. Ingaldi, M., 2020. A new approach to quality management: conceptual matrix of service attributes. Polish Journal of Management Studies, 22(2),187-200, DOI:10.17512/pjms.2020.22.2.13
  • 12. Ingaldi, M., Ulewicz, R., 2018. Evaluation of Quality of the e-Commerce Service. International Journal of Ambient Computing and Intelligence (IJACI) 9.2.10.4018/IJACI.2018040105
  • 13. Juntunen, J., Lepistö, S., Juntunen, M., 2022, Latent classes of accounting outsourcing firms. Journal of Global Operations and Strategic Sourcing, 15(1), 115-141, DOI: 10.1108/JGOSS-02-2021-0019
  • 14. Kapler, M., 2021. Barriers to the implementation of innovations in information systems in SMEs. Production Engineering Archives, 27(2), 156-162, DOI: 10.30657/pea.2021.27.20
  • 15. Kowalik, K., Klimecka-Tatar, D., 2018. Propozycja modelu systemu zarządzania jakością usług budowlanych. Zeszyty Naukowe Politechniki Częstochowskiej. Budownictwo, 18(24), 180-189, DOI: 10.17512/znb. 2018.1.28
  • 16. Mappala, J., Pasco, M., 2022. The robotic process automation in accounting: Impacts of relative advantage, trialability and user-friendly innovation adoption attributes, 1, 51-62, DOI: 10.5281/zenodo.5044569.
  • 17. Gambal, M.J., Asatiani, A., Kotlarsky, J., 2022. Strategic innovation through outsourcing – A theoretical review. The Journal of Strategic Information Systems, 31(2), 101718, DOI:10.1016/j.jsis.2022.101718.
  • 18. Muangmee, C., Kot, S., Meekaewkunchorn, N., Kassakorn, N., Khalid, B., 2021. Factors determining the behavioral intention of using food delivery apps during covid-19 pandemics. Journal of Theoretical and Applied Electronic Commerce Research, 16(5), 1297-1310. DOI:10.3390/jtaer 16050073
  • 19. Pacana, A., Ulewicz, R., 2020. Analysis of causes and effects of implementation of the quality management system compliant with ISO 9001. Polish Journal of Management Studies 21(1), 283-296, DOI: 10.17512/pjms. 2020.21.1.21
  • 20. Peltier, J.W., Dahl, A.J., Swan, E.L., 2020. Digital information flows across a B2C/C2C continuum and technological innovations in service ecosystems: A service-dominant logic perspective. Journal of Business Research, 121(3), 724-734, DOI: 10.1016/j.jbusres.2020.03.020
  • 21. Tsai, H.P.; Compeau, D.R., 2021. Understanding and measuring formal communication quality for technology implementation: A test during the anticipation stage. Journal of Strategic Information Systems, 30, 101669, DOI:10.1016/J.JSIS.2021.101669
  • 22. Urban, W., Łukaszewicz, K., 2021. Technologies Supporting Pandemic Restrictions in the Hospitality Industry, Hitherto Experiences and Outlook. Journal of Environmental Management and Tourism, 12(1), 196, DOI: 10.14505/jemt.12.1(49).17
Uwagi
Opracowanie rekordu ze środków MEiN, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2022-2023).
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-b07e03ed-3c4f-41f4-ac58-00d4fdccc75c
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