DISSATISFACTION RESPONSE STYLES AMONG CLIENTS OF PROFESSIONAL ACCOUNTING FIRMS

The marketing of professional services to business clients has receive d very little research attention. Many professional service firms repo rt declines in client satisfaction levels yet little is known about th e dissatisfied business user. This study examines the response styles of dissatisfied users of accounting services. Based on data generated from a mail survey of business owners and managers, four distinct type s of respondents were identified based on their complaint behaviors. A description of each respondent type is presented. The article conclud es with a discussion of the implications of the findings for the manag ing partners of such organizations.