Customers' perception regarding the accounting offices' value proposition

Authors

  • Thais Ceccon de Quadros Universidade Federal do Rio Grande do Sul - UFRGS https://orcid.org/0000-0001-9232-558X

    Bacharel em Ciências Contábeis, Universidade Federal do Rio Grande do Sul - UFRGS, Brasil.

  • Giovana Sordi Schiavi Universidade Federal do Rio Grande do Sul - UFRGS https://orcid.org/0000-0002-8032-5598

    Doutorado em Administração, Programa de Pós-Graduação em Administração (PPGA), Universidade Federal do Rio Grande do Sul - UFRGS, Brasil. Mestrado em Controladoria e Contabilidade, Pós-Graduação em Controladoria e Contabilidade (PPGCONT), Universidade Federal do Rio Grande do Sul, UFRGS. Bacharel em Ciências Contábeis (UFRGS). Professor do Departamento de Ciências Contábeis e Atuariais, Faculdade de Ciências Econômicas, Universidade Federal Do Rio Grande Do Sul, UFRGS.

  • Fernanda da Silva Momo Universidade Federal do Rio Grande do Sul - UFRGS https://orcid.org/0000-0002-6512-5280

    Doutorado em Administração, Programa de Pós-Graduação em Administração (PPGA), Universidade Federal do Rio Grande do Sul - UFRGS, Brasil. Mestrado em Administração Programa de Pós-Graduação em Administração (PPGA), Universidade Federal do Rio Grande do Sul, UFRGS. Bacharel em Ciências Contábeis, Universidade Federal do Rio Grande do Sul, UFRGS. Professor do Departamento de Ciências Contábeis e Atuariais, Faculdade de Ciências Econômicas, Universidade Federal Do Rio Grande Do Sul, UFRGS.

  • María Andrea Rivero Universidad Nacional del Sur - UNS https://orcid.org/0000-0002-5130-1474

    Doutora em Ciências da Administração, Departamento de Ciências da Administração (DCA), Universidad Nacional del Sur - UNS, Argentina. Graduado em Administração pela Universidad Nacional del Sur, UNS. Professor do Departamento de Ciências da Administração (DCA), Universidad Nacional del Sur.

DOI:

https://doi.org/10.18800/contabilidad.202302.004

Keywords:

Accounting offices, Value proposition, Customer perception, Technological transformation

Abstract

The study aims to identify the client's perception in relation to the value proposition delivered from the accounting services provided by offices with different structures and characteristics. Therefore, qualitative and descriptive research was carried out, developed through interviews with clients and documents from accounting offices. The study focused on analyzing the services provided by traditional offices, digital offices and entirely online offices. The research presents the varieties of accounting offices that currently exist, relating them to the technological impact, the services provided, and the value propositions delivered. With a focus on the value proposition, the survey reveals the opinion and vision of the client as a key factor in structuring and differentiating accounting businesses. From the interviews, four interviewees of each typology of accounting office, the study presented positive results on the technological insertion in the accounting offices, showing that the traditional models are, every day, adapting with the "digital age". Digital and online offices, on the other hand, are effective in providing fast customer service, but their managerial analysis and monitoring of the company's needs are still limited. The study contributes to the literature, which has a scarcity of research that reflects the client's perception of the value proposition of accounting firms. As well as, it demonstrates the impact of technology in the processes of accounting activities and the exemplification of its growing development in the offices.

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Published

2023-09-08

How to Cite

Ceccon de Quadros, T., Sordi Schiavi, G., da Silva Momo, F., & Rivero, M. A. (2023). Customers’ perception regarding the accounting offices’ value proposition. Contabilidad Y Negocios, 18(36), 187–216. https://doi.org/10.18800/contabilidad.202302.004

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Artículos