The investigation of the service quality of the accounting units according to the customers (clients)

ABSTRACT: Today, paying attention to the quality is something valued more due to the globalization and the competitiveness of the affairs, so that companies try always to improve and promote the quality of their services and products to survive in todayʹs competitive markets. This is a concept noted due to the integration of the products and the services that is not taken seriously into account by the less developed countries.So in this research, the issue is examined that how the personnel of the accounting units are according to their looking, accountability, trustworthiness and behavior and how the customersʹ satisfaction is. Also, customersʹ views about using modern information systems by the accounting units are examined. The population of the research is the companies accepted in Tehranʹs stock exchange and the targeted non-probabilistic method (the elimination method) is used to obtain the sample size, and finally 120 companies of those accepted in Tehranʹs stock exchange met our requirements. Questionnaires were used to collect data and for this purpose, they were distributed among 480 customers of these companies. After they were gathered, 425 questionnaires were accepted. SPSS Software and studentʹs t-test were used to test the hypotheses. The results of the research show that the personnel of the accounting units of the joint stock companies are neat, are trustworthy in collecting information, are accountable for their performance and pay attention to get a feedback from the others (are polite and behave rationally). They also show that customers are satisfied with the performance of the accounting units and the accounting units also use modern methods for the activities and providing services and improving the quality.