Management Accounting Service Quality in a Small Open Economy: A Preparer–User Gap Analysis

Management accounting systems (MASs) are essential to organisations because they provide high-quality information that supports planning and decision-making when it is relevant, timely and reliable. The effectiveness of MAS depends on the delivery of relevant, timely, and understandable information, yet organisations often fail to evaluate the quality of these services systematically, thereby limiting their strategic impact. Our study addresses the underexplored area of MAS service quality, focusing on internal dynamics within accounting departments and gaps in service provision. We conduct a gap analysis within a single consistent cultural environment (Slovenia) to assess the functioning of accounting services. In our study, the statistically significant preparer–user mismatch is concentrated in the reliability dimension. The findings suggest that reliability should be prioritised in efforts to improve MAS service quality. We discuss practical implications for strengthening MAS service quality, particularly through data integrity, reporting reliability, process standardisation and user expectation management.