Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach

The imperative to measure perceived service quality by a formative model in which it represents higher-order formative construct, consisting of reflective first-order constructs ((sub)dimensions), is defined in leading marketing literature in previous years. That approach is of special importance si...

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Autores principales:	Kristina Peštović, Nikola Milicevic, Nenad Djokic, Ines Djokic
Formato:	article
Lenguaje:	EN
Publicado:	MDPI AG 2021
Materias:	audit quality higher-order model reflective-formative model satisfaction loyalty Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350
Acceso en línea:	https://doaj.org/article/1790c1a1300441cabe377b11e8e7c6aa
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spelling	oai:doaj.org-article:1790c1a1300441cabe377b11e8e7c6aa2021-11-11T19:27:05ZAudit Service Quality Perceived by Customers: Formative Modelling Measurement Approach10.3390/su1321117242071-1050https://doaj.org/article/1790c1a1300441cabe377b11e8e7c6aa2021-10-01T00:00:00Zhttps://www.mdpi.com/2071-1050/13/21/11724https://doaj.org/toc/2071-1050The imperative to measure perceived service quality by a formative model in which it represents higher-order formative construct, consisting of reflective first-order constructs ((sub)dimensions), is defined in leading marketing literature in previous years. That approach is of special importance since model misspecifications were often occurring in perceived service quality measurement researches, which may lead to totally wrong conclusions. Furthermore, when it comes to the perceived audit service quality, according to the knowledge of the authors, this is the first implementation of the described approach. Besides the analysis of perceived quality dimensions (all of them originate from intensively used SERVQUAL instrument and are adopted to audit service quality: tangibles, reliability, responsiveness, assurance and empathy), the model included relations between quality and client’s satisfaction and loyalty. The results were obtained by processing 123 responses from Serbian companies. All dimensions of perceived quality influenced it positively and significantly (the strongest influence is related to assurance, followed by responsiveness; smaller coefficient with relatively similar value describes the influence of reliability; followed by empathy; the weakest is the impact of tangibles). Furthermore, research results pointed to the existence of positive relations between audit quality, satisfaction and loyalty. Hereby, satisfaction partially mediates the relationship between quality and loyalty.Kristina PeštovićNikola MilicevicNenad DjokicInes DjokicMDPI AGarticleaudit qualityhigher-order modelreflective-formative modelsatisfactionloyaltyEnvironmental effects of industries and plantsTD194-195Renewable energy sourcesTJ807-830Environmental sciencesGE1-350ENSustainability, Vol 13, Iss 11724, p 11724 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	audit quality higher-order model reflective-formative model satisfaction loyalty Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350
spellingShingle	audit quality higher-order model reflective-formative model satisfaction loyalty Environmental effects of industries and plants TD194-195 Renewable energy sources TJ807-830 Environmental sciences GE1-350 Kristina Peštović Nikola Milicevic Nenad Djokic Ines Djokic Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach
description	The imperative to measure perceived service quality by a formative model in which it represents higher-order formative construct, consisting of reflective first-order constructs ((sub)dimensions), is defined in leading marketing literature in previous years. That approach is of special importance since model misspecifications were often occurring in perceived service quality measurement researches, which may lead to totally wrong conclusions. Furthermore, when it comes to the perceived audit service quality, according to the knowledge of the authors, this is the first implementation of the described approach. Besides the analysis of perceived quality dimensions (all of them originate from intensively used SERVQUAL instrument and are adopted to audit service quality: tangibles, reliability, responsiveness, assurance and empathy), the model included relations between quality and client’s satisfaction and loyalty. The results were obtained by processing 123 responses from Serbian companies. All dimensions of perceived quality influenced it positively and significantly (the strongest influence is related to assurance, followed by responsiveness; smaller coefficient with relatively similar value describes the influence of reliability; followed by empathy; the weakest is the impact of tangibles). Furthermore, research results pointed to the existence of positive relations between audit quality, satisfaction and loyalty. Hereby, satisfaction partially mediates the relationship between quality and loyalty.
format	article
author	Kristina Peštović Nikola Milicevic Nenad Djokic Ines Djokic
author_facet	Kristina Peštović Nikola Milicevic Nenad Djokic Ines Djokic
author_sort	Kristina Peštović
title	Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach
title_short	Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach
title_full	Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach
title_fullStr	Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach
title_full_unstemmed	Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach
title_sort	audit service quality perceived by customers: formative modelling measurement approach
publisher	MDPI AG
publishDate	2021
url	https://doaj.org/article/1790c1a1300441cabe377b11e8e7c6aa
work_keys_str_mv	AT kristinapestovic auditservicequalityperceivedbycustomersformativemodellingmeasurementapproach AT nikolamilicevic auditservicequalityperceivedbycustomersformativemodellingmeasurementapproach AT nenaddjokic auditservicequalityperceivedbycustomersformativemodellingmeasurementapproach AT inesdjokic auditservicequalityperceivedbycustomersformativemodellingmeasurementapproach
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Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach

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