Raamatupidamisteenuse tajutud kvaliteet ja selle seos raamatupidaja kvalifikatsiooniga Eesti turul
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Kuupäev
2022
Kättesaadav alates
26.08.2022
Autorid
Haak, Maive
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Raamatupidamisteenust pakkuvate ettevõtete arv Eestis on märkimisväärselt suur ning turule
sisenemine ei eelda mingeid nõudeid. Nendes ettevõtetes töötavad raamatupidajad on erineva
hariduse ja kogemusega. Magistritöö eesmärk on välja selgitada, milline on tajutud
raamatupidamisteenuse kvaliteet ja selle seos raamatupidaja kvalifikatsiooniga Eesti turul klientide
hinnangul. Esmaste andmete kogumiseks viidi raamatupidamisteenust kasutavate klientide seas läbi
ankeetküsimustik, milles osales 75 organisatsiooni. Saadud vastuseid analüüsiti kvantitatiivselt ja
kvalitatiivselt. Uuringu aluseks on Parasuraman et al. (1988) üldisest SERVQUAL mudelist Cronin
ja Taylor (1992) poolt edasi arendatud SERVPERF mudel, Azzari et al. (2021) välja selgitatud
raamatupidamisteenuse kvaliteedi mõõtmed ja Groff et al. (2015) sarnane uuring. Kiiresti arenevas
ärikeskkonnas oodatakse raamatupidajalt rohkem nõustamist ja võimekust, kuid need mõõtmed on
hetkel tagasihoidlikult madalad ning neil on veel potentsiaali. Võimekuse all mõeldakse
raamatupidaja kvalifikatsiooni ehk oskusi, teadmisi ja nende säilitamist. Kõige kõrgemalt hinnati
raamatupidajate usaldusväärsust ja suhtlemist. Raamatupidamisteenust sisseostvad organisatsioonid
ei ole suures osas teadlikud, kas ja milline on nende raamatupidaja kvalifikatsioon, kuid nad
arvavad, et see oluline ja tõstab teenuse kvaliteeti. Küll aga sarnaselt eelnevatele uuringutele
tajuvad kliendid, et turu reguleerimine tõstab teenuse hinda ja nad ei ole kindlad, kas on vaja
raamatupidamisettevõtteid reguleerida.
The number of companies providing accounting services in Estonia is remarkably large and entering the market does not require any requirements. The accountants who are working for these companies, have different education and experience. The aim of the master's thesis is to find out what is the perceived quality of accounting services in the Estonian market and its connection with the qualification of an accountant according to the clients. To collect the primary data, a questionnaire was conducted among the clients, who are using the accounting service. 75 organizations participated. The received responses were analysed quantitatively and qualitatively. The base of the study is Parasuraman et al. (1988) general SERVQUAL models, further developed SERVPERF model made by Cronin and Taylor (1992), Azzari et al. (2021) identified accounting services quality measurements and similar research of Groff et al. (2015). In a rapidly evolving business environment, more advice and capabilities are expected from an accountant, but these dimensions are currently modest and still have potential. Ability refers to the accountant's qualification, mostly skills, knowledge and their preservation. The reliability and communication of accountants were rated the highest. Organizations outsourcing accounting services are largely unaware of whether and what the qualifications of their accountant are, but they think this is important and it will improve the quality of the service. However, as in previous surveys, customers perceive that market regulation raises the price of a service and they are not sure whether it is necessary to regulate accounting firms.
The number of companies providing accounting services in Estonia is remarkably large and entering the market does not require any requirements. The accountants who are working for these companies, have different education and experience. The aim of the master's thesis is to find out what is the perceived quality of accounting services in the Estonian market and its connection with the qualification of an accountant according to the clients. To collect the primary data, a questionnaire was conducted among the clients, who are using the accounting service. 75 organizations participated. The received responses were analysed quantitatively and qualitatively. The base of the study is Parasuraman et al. (1988) general SERVQUAL models, further developed SERVPERF model made by Cronin and Taylor (1992), Azzari et al. (2021) identified accounting services quality measurements and similar research of Groff et al. (2015). In a rapidly evolving business environment, more advice and capabilities are expected from an accountant, but these dimensions are currently modest and still have potential. Ability refers to the accountant's qualification, mostly skills, knowledge and their preservation. The reliability and communication of accountants were rated the highest. Organizations outsourcing accounting services are largely unaware of whether and what the qualifications of their accountant are, but they think this is important and it will improve the quality of the service. However, as in previous surveys, customers perceive that market regulation raises the price of a service and they are not sure whether it is necessary to regulate accounting firms.
Kirjeldus
Magistritöö
Majandusarvestuse ja finantsjuhtimise õppekaval
Märksõnad
magistritööd, raamatupidamisteenus, teenuse kvaliteet, raamatupidaja, kvalifikatsioon, mikroettevõte, väikeettevõte