BUYING AND MARKETING CPA SERVICES

How do business customers evaluate the level of service quality they receive from buying certified public accounting services? How can CPAs help nurture long-term relationships with their clients? Based on an in-depth survey of CPA client perceptions, this article answers these two key questions. How well CPAs manage working relationships with their clients and CPAs responsiveness to client needs are two major forces affecting clients' judgments of the service quality provided. Clients' perceptions of working relationships and their service quality judgments affect their intentions to recommend their CPA to friends and business associates. The research approach used here may serve as a useful guide for CPA marketing managers who are planning to conduct marketing audits of their firms' working relationships with clients.