Abstract

PurposeThis study of professional accounting firm clients identifies a set of common expectations, examines the opportunities to exceed expectations, and considers the potential of exceeding expectations and “delighting” clients.Design/methodology/approachUsing a subsample of accounting firm clients, common activities and behaviors thought to have the greatest potential for delivering exceptional service were identified. Two larger samples of business clients in the US Midwest were interviewed and they rated their accounting service provider on eight activities and then described an outstanding service encounter.FindingsDescriptive statistics showed that the strongest service expectations involve meeting deadlines, relating well to the client's employees, being available, and being knowledgeable about the client's firm and industry. The content analysis of the open‐ended question identified competency and expertise as areas where expectations were exceeded. Comments identified a few instances of client “delight.”Research limitations/implicationsSample size and the focus on one industry was a limitation. Given the competitive nature of professional services today, more studies from a variety of service providers in multiple settings (domestic and foreign) need to be conducted to assess whether other service providers exceed expectations and how they delight their clients to keep their loyalty.Originality/valueThe results indicate that service providers are meeting and exceeding client expectations, but may stop short of delighting them. The study found that there is no one way to create delight. Service providers need to know what causes client problems and listen to their desires, so that these clues can provide direction as to ways to create delight through cost‐effective endeavors.

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