A Gap Analysis of a CPA Tax Service and the Implications for Enhancing Service Quality

ABSTRACT Certified Public Accounting (CPA) firms are “pure” services where the customer is buying the knowledge and expertise of the accounting professional. Marketing the “expertise” of certified public accounting firms is challenging because the client's expected and perceived levels of service quality is not clearly understood. This article presents a service blueprint of an income tax service and highlights potential failure points that can impact process and outcome qualities. Some recommendations are made for improving the tax service to achieve higher levels of service quality.