FACTORS THAT AFFECT THE SERVICE QUALITY OF ACCOUNTING FIRMS IN THAILAND

Abstract

The research is designed to test the effects of the selected factors on the service quality of accounting firms in Thailand. The independent variables are the policies, the professional ethics, the operational processes of the accounting firms, and the qualification of accountants in those firms, whereas the dependent variable is the service quality of the firms. Data were collected from the questionnaires. The respondents of those questionnaires are the heads of the accounting firms. The findings of the research are that 1) the policies of the firms, in all aspects, that consist of accountability of the executives, organizational communication, ongoing self-review, positively affect the service quality of the firms; 2) the professional ethics, in all aspects, that include transparency, independence, integrity, competence, responsibility for clients, positively affect the service quality of the firms; 3 ) the operational processes of the firms, in all aspects, that are resources management, operation, follow-up procedures, and document filing positively affect the service quality of the firms, 4) the qualification of the accountants in the firms inturns of professional knowledge and professional values and ethics positively affect the service quality of the firms. This research also presents the concepts and the recommendation for future research.