Factors Affecting to Service Quality of Accounting Firms in Lampang Province

Abstract

The purpose of this research were to study 1) the importances of financial perspective, customers perspective, learning and growth perspective and internal processes perspective and 2) factors affecting to service quality of accounting firms in Lampang Province. The population are 31 head of accounting firms and 31 assistant accountant at the accounting firms amounting to total population of 62 people. The research tool was questionnaire. Data was analyzed by descriptive statistics: percentage, frequency, average and multiple regression analysis. The results showed the importance in high level. Stated from the high to the low was customers perspective, financial perspective, learning and growth perspective and internal processes perspective respectively. The results of statistics analyzed by multiple regression technique found that factors affecting to service quality of accounting firms in Lampang Province stated from high to low were internal processes perspective, learning and growth perspective and customers perspective, with statistically significant at 0.05 except financial  perspective.