Service Quality and Retention Decisions toward Proxy Accounting Services

Small and medium-sized enterprises (SMEs) in Fuzhou frequently faced challenges in maintaining in-house accounting functions due to limited resources, leading to a growing reliance on proxy accounting services. However, variations in service quality and the role of client perceptions in shaping retention decisions remained underexplored. This study aimed to explore the relationship between perceived service quality and retention decisions towards proxy accounting services. The research focused on 98,430 small and medium-sized enterprises in Fuzhou that used proxy accounting services (State Taxation Administration, 2025). A total of 395 questionnaires were collected through a convenience sampling method. The research employed a structured questionnaire to measure two core constructs: perceived service quality (including four dimensions of professional competence, response reliability, service assurance, and emotional resonance) and customer retention intention (Zaman Groff et al., 2012). The study utilized descriptive statistics to summarize respondents' perceptions and Cronbach's alpha to assess instrument reliability. Regression analysis was employed to examine the relationships among the dimensions of perceived service quality and retention decisions. The findings were expected to offer both theoretical and practical implications for service quality management and customer retention in the proxy accounting industry.

proxy accounting services; retention decision; service quality

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