Small CPA firm product differentiation in the small business market |
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Authors: | David Shields |
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Institution: | University of Florida, USA |
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Abstract: | This study investigates the product differentiation factors that major referees use in referring CPA's to small business. Two methodological approaches are developed. The first is a systematic method of cue determination. The second examines the convergence of different judgments to test the external validity of single-system lens model results. The results show that the referees most value good working relationships and technical competence. |
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