Purpose – The purpose of this paper is to analyse the importance of developing a quality management approach as a way to enhance the bottom line results of small and medium sized enterprises (SMEs). The main goal is to examine the synergistic relationships between TQM, performance, consumer...

Purpose – This study aims to examine online service quality factors as main driving forces in the degree of intention of using the Taxation Department web site expressed by certified accountants. Design/methodology/approach – Drawing on a quantitative methodological approach, a survey was...