Evaluating the quality of services provided by the financial controller in governmental organizations: Using the SERVPERF model

Abstract

Since governmental units are inefficient when it comes to public spending (Sutherland & Price, 2007), this research aims to measure the quality of the level of services provided by the financial controller (FC) in Saudi governmental units. The SERVPERF model was employed to measure the quality of the level of services of FCs, in terms of what beneficiaries’ desire and what already obtained. The study sample represents the beneficiaries of the services of FCs, specifically the accountants in the various government units. A t-test was used for paired samples in order to determine whether a fundamental difference exists between the level of service the recipient desires, according to the model dimensions, and what is actually being obtained. The results showed significant differences in the levels of assurance, sympathy, and tangibility, suggesting that recipients receive a lower level of services than what they desire. On the other side, the results showed no significant differences in the levels of reliability and responsiveness. These results reflect the nature of the traditional role of an FC, which is to ensure compliance with governmental regulations rather than the advisory role (Wilson, 2005). In light of the recent suggestions about financial control in government units (Rayp & Van De Sijpe, 2007), this study recommends that the advisory role of FCs should be enhanced.