The Consequences of Fairness for a Small Professional Services Firm

  • Tina L. Robbins Clemson University
  • Ben C. Jeffords Erskine College

Abstract

 This paper distinguishes among client perceptions of outcome, procedural and interactional justice in professional services. We surveyed clients of a small accounting firm and focused specifically on fairness perceptions in income tax services. We predicted that procedural and interactional fairness would be more influential than distributive fairness on evaluations of the service. The results suggest that interactional fairness, the interpersonal treatment in the delivery of the service, is the most significant predictor of client perceptions of service quality, loyalty, and trust. Implications for managers of small businesses as well as sole practitioners that offer professional services are discussed.

 

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Published
2004-01-20
How to Cite
ROBBINS, Tina L.; JEFFORDS, Ben C.. The Consequences of Fairness for a Small Professional Services Firm. Journal of Small Business Strategy, [S.l.], v. 15, n. 1, p. 81-92, jan. 2004. ISSN 2380-1751. Available at: <https://libjournals.mtsu.edu/index.php/jsbs/article/view/12>. Date accessed: 20 jan. 2020.
Section
Articles