Investigating the Quality Dimensions of Management Accounting Services from the Perspective of Internal Managers

Today, the issue of service quality has become an important factor for the growth, success and sustainability of organizations and due to the inefficiency of traditional and common methods of measuring service quality, this study examines the dimensions of quality management accounting services from the perspective of internal managers. The present study is applied in terms of purpose and descriptive-survey in terms of method and nature, and is a questionnaire in terms of data collection method. The statistical sample of this research includes 109 managers of the management accounting unit and 109 senior managers of manufacturing companies active in the stock market. The results showed that the average scores of expectations of managers of management accounting unit and senior managers for all identified dimensions of service quality were higher than their observations. On the other hand, the dimensions of service quality (SQ) and service performance (SP) according to the views of management accounting unit managers and senior managers are: appearance, accountability, reliability, assurance and empathy. Also, service performance dimensions provide a better assessment of the quality of management accounting services.