eTax Filing and Service Quality: The Case of the Revenue Online Service
This paper describes an ongoing study into the quality of service provided by the Irish Revenue Commisioners- online tax filing and collection system. The Irish Revenue On-Line Service (ROS) site has won several awards. In this study, a version of the widely use SERVQUAL measuring instrument, adapted for use with online services, has been modified for the specific case of ROS. In this paper, the theory behind this instrument is set out, the particular problems of evaluating revenue collecting online are examined and the rationale for this approach is explained.
[1] Accenture, Leadership in Customer Service: New Expectations, New
Experiences, 2005, Retrieved 15/06/2006 from
http://www.accenture.com/xdoc/ca/locations/canada/insights/studies/lea
dership_cust.pdf
[2] Ahmad, S. Service Failures and Customer Defection: A Closer Look at
On-line Shopping Experiences. Managing Service Quality, 2002, 12 (1)
19-29.
[3] Amarach Consulting TrendWatch Technology Report, Quarter 2, 2002.
Retrieved 02/04/ 2006 from http://www.amarach.com/news/press.htm
[4] Asubonteng, P., McCleary, K.J., Swan, J. Servqual Revisited: A Critical
Review of Service Quality", Journal of Services Marketing, 1996, 10 (6)
62-81.
[5] Babakus, E., Boller, G.W. An Empirical Assessment of the SERVQUAL
Scale", Journal of Business Research, 1992, 24 (3), 253-68.
[6] Babakus, E., Mangold, G.W. Adapting the SERVQUAL scale to
Hospital Services: An Empirical Investigation, Hospital Services
Research, 1992, 26 (6) 767-86.
[7] Barnes, S. J. and Vidgen, R.T. An Integrative Approach to the
Assessment of E-Commerce Quality, Journal of Electronic Commerce
Research, 2002, 3 (3) 114 - 27.
[8] Bebko, C.P., Garg, R.K. Perceptions of Responsiveness in Service
Delivery, Journal of Hospital Marketing, 1995, 9 (2) 35-45.
[9] Bitner, M.J., Evaluating service encounters: the effects of physical
surroundings and employee responses, Journal of Marketing, 1990, 54
(2), 69-82.
[10] Bowers, M.R., Swan, J.E., Koehler, W.F. What Attributes Determine
Quality and Satisfaction with Health-Care Delivery? Health Care
Management Review, 1994, 19 (4), 49-55.
[11] Cai, S. and Jun, M. Internet Users- Perceptions of Online Service
Quality: A Comparison of Online Buyers and Information Searchers.
Managing Service Quality, 2003, 13 (6), 504 - 519.
[12] Cap Gemini Ernst & Young Report: On-line Availability of Public
Services: How is Europe Progressing? 2005, Retrieved 15/06/2006 from
http://europa.eu.int/information_society/eeurope/2005/doc/highlights/wh
ats_new/capgemini4.pdf
[13] Carman, J.M., Consumer Perceptions of Service Quality: An Assessment
of the SERVQUAL Dimensions, Journal of Retailing, 1990, 66 (1), 33-
55.
[14] Cox, J., and Dale, B.G. Service Quality and e-Commerce: An
Exploratory Analysis, Managing Service Quality, 2001, 1 (2), -131.
[15] Cronin, J.J., Taylor, S.A. SERVPERF versus SERVQUAL: Reconciling
Performance-based and Perception-minus-expectations Measurement of
Service Quality, Journal of Marketing, 1994, 58 (1), 125-31.
[16] Cronin, J., Taylor, S.A. Measuring Service Quality: A Reexamination
and extension, Journal of Marketing, 1992, 56 (July), 55-68.
[17] Finn, D., Lamb, C. An Evaluation of the SERVQUAL Scale in a
Retailing Setting, Advances in Consumer Research, 1991, 18, 483-90.
[18] Gaudin, S. Companies Failing at On-line Customer Service, 2003,
Retrieved 02/04/2006 from
http://itmanagement.earthweb.com/erp/article.php/1588171
[19] Grönroos, C. Strategic Management and Marketing in the Service
Sector, Marketing Science Institute, Cambridge, MA. 1983.
[20] IRS (2006) Retrieved 15/06/2006 from
http://www.irs.gov/efile/article/0,,id=118508,00.html
[21] Information Society Commission. eGovernment Report, 2003. Retrieved
15/06/2006 from www.isc.ie
[22] Kim, M., Kim. J-H., and Lennon, S.J. Online Service Attributes
Available On Apparel Retail Websites: An E-S-Qual approach.
Managing Service Quality, 2006, 16 (1), 51-57.
[23] Lehtinen, J.R and Lehtinen, U. Service Quality: A Study of Quality
Dimensions", Unpublished working paper, Service Management
Institute, Helsinki, 1982.
[24] Lennon, R. and Harris, J. Customer Service on the Web: A Cross-
Industry Investigation, Journal of Targeting, Measurement and Analysis
for Marketing, 2002, 10(4) 325 - 328.
[25] Li, Y., Tan, K., and Xie, M. Factor Analysis of Service Quality
Dimension Shifts in the Information Age. Managerial Auditing Journal,
2003, 18:4, 297-302.
[26] Loiacono, E, Watson, R.T., Goodhue, D. WebQual: A Web Site Quality
Instrument, Working paper, Worcester Polytechnic Institute, 2000.
[27] Long, M., and McMellon, C. Exploring the Determinants of Retail
Service Quality on the Internet. Journal of Service Marketing (2004)
18:1, 78-90.
[28] Parasuraman, A., Zeithaml, V.A., and Malhotra, A. E-S-Qual: A
Multiple Item Scale for Measuring Electronic Service Quality, Journal of
Service Research, 2005, 7, (3), 213 - 233.
[29] Parasuraman, A., Zeithaml, V.A., Berry, L.L. SERVQUAL: A Multiple
Item Scale for Measuring Customer Perceptions of Service Quality,
Journal of Retailing, 1988, 64 (1), 12-40.
[30] Parasuraman, A., Zeithaml, V.A., Berry, L. A Conceptual Model of
Service Quality and its Implications for Future Research, Journal of
Marketing, 1985, 49 (Fall), 41-50.
[31] Paulin, M and Perrien, J. Measurement of Service Quality: The Effect of
Contextuality, in Kunst and Lemminck (eds.) Managing Service Quality,
London, Chapman, 1996.
[32] Revenue Commissioners (2005) Annual Report 2004. Retrieved
15/06/2006 from
http://www.revenue.ie/annualreport/annualreport_2004/en/anrep_04.pdf
[33] Revenue Commissioners (2001) Annual Report 2000. Retrieved
15/06/2006 from
http://www.revenue.ie/annualreport/annualreport_2000/anrep_00.pdf
[34] Santos, J. E-Service Quality: A Model of Virtual Service Quality
Dimensions. Managing Service Quality, 2003, 13 (3), 233-246.
[35] Swartz, T.A., Brown, S.W. Consumer and Provider Expectations and
Experience in Evaluating Professional Service Quality, Journal of the
Academy of Marketing Science, 1989, 17, 189-95.
[36] Szymanski, D. M and Hise, R. T. e-Satisfaction: An Initial Examination,
Journal of Retailing, 2000, 76 (3), 309 - 22.
[37] Teas, K.R. Consumer Expectations and the Measurement of Perceived
Service Quality", Journal of Professional Services Marketing, 1993, 8
(2), 33-53.
[38] Trabold, L.M., Heim, G.R. and Field, J.M. Comparing e-Service
Performance across Industry Sectors: Drivers of Overall Satisfaction in
Online Retailing. International Journal of Retail and Distribution
Management, 2006, 34 (4), 240-257.
[39] Van Iwaarden, J., Van der Wiele, T., Ball, L., Millen, R. Perceptions
about the Quality of Websites: A survey amongst students in
Northeastern University and Erasmus University", Information and
Management, 2004, 41 (8), 947 - 959.
[40] Van Riel, A.C., Liljander, V, Jurriens P. Exploring Customer
Evaluations of e-Services: A Portal Site. International Journal of
Services Marketing, 2001, 12 ( 4), 359-377.
[41] Wolfinbarger, M. and Gilly, M.C. eTailQ: Dimensionalizing, Measuring,
and Predicting Retail Quality, Journal of Retailing, 2003, 79 (3) 183 -
98.
[42] Woodside, A.G., Frey, L.L., Daly, R.T. Linking Service Quality,
Customer Satisfaction, and Behavioral Intention, Journal of Health Care
Marketing, 1989, 9 (4), 5-17.
[43] Yoo, B. and Donthu, N. Developing a Scale to Measure the Perceived
Quality of an Internet Shopping Site (Sitequal), Quarterly Journal of
Electronic Commerce, 2001, 2 (1) 31 - 46.
[44] Zeithaml, V.A. Service Excellence in Electronic Channels. Managing
Service Quality 2002, 12 (3), 135-139.
[1] Accenture, Leadership in Customer Service: New Expectations, New
Experiences, 2005, Retrieved 15/06/2006 from
http://www.accenture.com/xdoc/ca/locations/canada/insights/studies/lea
dership_cust.pdf
[2] Ahmad, S. Service Failures and Customer Defection: A Closer Look at
On-line Shopping Experiences. Managing Service Quality, 2002, 12 (1)
19-29.
[3] Amarach Consulting TrendWatch Technology Report, Quarter 2, 2002.
Retrieved 02/04/ 2006 from http://www.amarach.com/news/press.htm
[4] Asubonteng, P., McCleary, K.J., Swan, J. Servqual Revisited: A Critical
Review of Service Quality", Journal of Services Marketing, 1996, 10 (6)
62-81.
[5] Babakus, E., Boller, G.W. An Empirical Assessment of the SERVQUAL
Scale", Journal of Business Research, 1992, 24 (3), 253-68.
[6] Babakus, E., Mangold, G.W. Adapting the SERVQUAL scale to
Hospital Services: An Empirical Investigation, Hospital Services
Research, 1992, 26 (6) 767-86.
[7] Barnes, S. J. and Vidgen, R.T. An Integrative Approach to the
Assessment of E-Commerce Quality, Journal of Electronic Commerce
Research, 2002, 3 (3) 114 - 27.
[8] Bebko, C.P., Garg, R.K. Perceptions of Responsiveness in Service
Delivery, Journal of Hospital Marketing, 1995, 9 (2) 35-45.
[9] Bitner, M.J., Evaluating service encounters: the effects of physical
surroundings and employee responses, Journal of Marketing, 1990, 54
(2), 69-82.
[10] Bowers, M.R., Swan, J.E., Koehler, W.F. What Attributes Determine
Quality and Satisfaction with Health-Care Delivery? Health Care
Management Review, 1994, 19 (4), 49-55.
[11] Cai, S. and Jun, M. Internet Users- Perceptions of Online Service
Quality: A Comparison of Online Buyers and Information Searchers.
Managing Service Quality, 2003, 13 (6), 504 - 519.
[12] Cap Gemini Ernst & Young Report: On-line Availability of Public
Services: How is Europe Progressing? 2005, Retrieved 15/06/2006 from
http://europa.eu.int/information_society/eeurope/2005/doc/highlights/wh
ats_new/capgemini4.pdf
[13] Carman, J.M., Consumer Perceptions of Service Quality: An Assessment
of the SERVQUAL Dimensions, Journal of Retailing, 1990, 66 (1), 33-
55.
[14] Cox, J., and Dale, B.G. Service Quality and e-Commerce: An
Exploratory Analysis, Managing Service Quality, 2001, 1 (2), -131.
[15] Cronin, J.J., Taylor, S.A. SERVPERF versus SERVQUAL: Reconciling
Performance-based and Perception-minus-expectations Measurement of
Service Quality, Journal of Marketing, 1994, 58 (1), 125-31.
[16] Cronin, J., Taylor, S.A. Measuring Service Quality: A Reexamination
and extension, Journal of Marketing, 1992, 56 (July), 55-68.
[17] Finn, D., Lamb, C. An Evaluation of the SERVQUAL Scale in a
Retailing Setting, Advances in Consumer Research, 1991, 18, 483-90.
[18] Gaudin, S. Companies Failing at On-line Customer Service, 2003,
Retrieved 02/04/2006 from
http://itmanagement.earthweb.com/erp/article.php/1588171
[19] Grönroos, C. Strategic Management and Marketing in the Service
Sector, Marketing Science Institute, Cambridge, MA. 1983.
[20] IRS (2006) Retrieved 15/06/2006 from
http://www.irs.gov/efile/article/0,,id=118508,00.html
[21] Information Society Commission. eGovernment Report, 2003. Retrieved
15/06/2006 from www.isc.ie
[22] Kim, M., Kim. J-H., and Lennon, S.J. Online Service Attributes
Available On Apparel Retail Websites: An E-S-Qual approach.
Managing Service Quality, 2006, 16 (1), 51-57.
[23] Lehtinen, J.R and Lehtinen, U. Service Quality: A Study of Quality
Dimensions", Unpublished working paper, Service Management
Institute, Helsinki, 1982.
[24] Lennon, R. and Harris, J. Customer Service on the Web: A Cross-
Industry Investigation, Journal of Targeting, Measurement and Analysis
for Marketing, 2002, 10(4) 325 - 328.
[25] Li, Y., Tan, K., and Xie, M. Factor Analysis of Service Quality
Dimension Shifts in the Information Age. Managerial Auditing Journal,
2003, 18:4, 297-302.
[26] Loiacono, E, Watson, R.T., Goodhue, D. WebQual: A Web Site Quality
Instrument, Working paper, Worcester Polytechnic Institute, 2000.
[27] Long, M., and McMellon, C. Exploring the Determinants of Retail
Service Quality on the Internet. Journal of Service Marketing (2004)
18:1, 78-90.
[28] Parasuraman, A., Zeithaml, V.A., and Malhotra, A. E-S-Qual: A
Multiple Item Scale for Measuring Electronic Service Quality, Journal of
Service Research, 2005, 7, (3), 213 - 233.
[29] Parasuraman, A., Zeithaml, V.A., Berry, L.L. SERVQUAL: A Multiple
Item Scale for Measuring Customer Perceptions of Service Quality,
Journal of Retailing, 1988, 64 (1), 12-40.
[30] Parasuraman, A., Zeithaml, V.A., Berry, L. A Conceptual Model of
Service Quality and its Implications for Future Research, Journal of
Marketing, 1985, 49 (Fall), 41-50.
[31] Paulin, M and Perrien, J. Measurement of Service Quality: The Effect of
Contextuality, in Kunst and Lemminck (eds.) Managing Service Quality,
London, Chapman, 1996.
[32] Revenue Commissioners (2005) Annual Report 2004. Retrieved
15/06/2006 from
http://www.revenue.ie/annualreport/annualreport_2004/en/anrep_04.pdf
[33] Revenue Commissioners (2001) Annual Report 2000. Retrieved
15/06/2006 from
http://www.revenue.ie/annualreport/annualreport_2000/anrep_00.pdf
[34] Santos, J. E-Service Quality: A Model of Virtual Service Quality
Dimensions. Managing Service Quality, 2003, 13 (3), 233-246.
[35] Swartz, T.A., Brown, S.W. Consumer and Provider Expectations and
Experience in Evaluating Professional Service Quality, Journal of the
Academy of Marketing Science, 1989, 17, 189-95.
[36] Szymanski, D. M and Hise, R. T. e-Satisfaction: An Initial Examination,
Journal of Retailing, 2000, 76 (3), 309 - 22.
[37] Teas, K.R. Consumer Expectations and the Measurement of Perceived
Service Quality", Journal of Professional Services Marketing, 1993, 8
(2), 33-53.
[38] Trabold, L.M., Heim, G.R. and Field, J.M. Comparing e-Service
Performance across Industry Sectors: Drivers of Overall Satisfaction in
Online Retailing. International Journal of Retail and Distribution
Management, 2006, 34 (4), 240-257.
[39] Van Iwaarden, J., Van der Wiele, T., Ball, L., Millen, R. Perceptions
about the Quality of Websites: A survey amongst students in
Northeastern University and Erasmus University", Information and
Management, 2004, 41 (8), 947 - 959.
[40] Van Riel, A.C., Liljander, V, Jurriens P. Exploring Customer
Evaluations of e-Services: A Portal Site. International Journal of
Services Marketing, 2001, 12 ( 4), 359-377.
[41] Wolfinbarger, M. and Gilly, M.C. eTailQ: Dimensionalizing, Measuring,
and Predicting Retail Quality, Journal of Retailing, 2003, 79 (3) 183 -
98.
[42] Woodside, A.G., Frey, L.L., Daly, R.T. Linking Service Quality,
Customer Satisfaction, and Behavioral Intention, Journal of Health Care
Marketing, 1989, 9 (4), 5-17.
[43] Yoo, B. and Donthu, N. Developing a Scale to Measure the Perceived
Quality of an Internet Shopping Site (Sitequal), Quarterly Journal of
Electronic Commerce, 2001, 2 (1) 31 - 46.
[44] Zeithaml, V.A. Service Excellence in Electronic Channels. Managing
Service Quality 2002, 12 (3), 135-139.
@article{"International Journal of Business, Human and Social Sciences:54546", author = "Regina Connolly and Frank Bannister", title = "eTax Filing and Service Quality: The Case of the Revenue Online Service", abstract = "This paper describes an ongoing study into the quality of service provided by the Irish Revenue Commisioners- online tax filing and collection system. The Irish Revenue On-Line Service (ROS) site has won several awards. In this study, a version of the widely use SERVQUAL measuring instrument, adapted for use with online services, has been modified for the specific case of ROS. In this paper, the theory behind this instrument is set out, the particular problems of evaluating revenue collecting online are examined and the rationale for this approach is explained.
", keywords = "E-service quality, revenue online system, online tax filing system.", volume = "2", number = "2", pages = "66-5", }
