Title: Satisfaction and pricing for accounting services to very small enterprises

Authors: Giuseppe Catenazzo; Emmanuel Fragnière; Nils Guillaume-Gentil

Addresses: HEC University of Geneva, 40, boulevard du Pont-d'Arve, CH-1205 Geneva, Switzerland ' School of Management University of Bath, Bath, BA2 7AY, UK; Haute École de Gestion, Geneva School of Business Administration (HEG), 7, route de Drize, CH-1227 Carouge GE, Switzerland ' Haute École de Gestion, Geneva School of Business Administration (HEG), 7, route de Drize, CH-1227 Carouge GE, Switzerland

Abstract: 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.

Keywords: accounting services; willingness to pay; customer satisfaction; service quality; service pricing; very small enterprises; small firms; Switzerland; outsourcing; trust.

DOI: 10.1504/IJEA.2014.063764

International Journal of Economics and Accounting, 2014 Vol.5 No.2, pp.145 - 164

Received: 08 May 2021
Accepted: 12 May 2021

Published online: 20 Jul 2014 *

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