نموذج مقترح لقياس رضا مستخدمي القوائم المالية للمنشآت الصغيرة و المتوسطة : دراسة اختبارية

الملخص EN

The purpose of The Research: Is to setting a proposed model to measure the satisfaction of users of financial statements of SMEs Based on the Kano model that is used in the field of improvement of customer satisfaction, but the researcher applied this idea to the financial statements from the perspective that they are the outputs of the accounting system or product provided by the accounting cycle, and that users of financial statements are customers to whom these products are provided "financial statements".

Design/methodology/approach & Findings: The research is based on the deductive and inductive method, and conducting a testy study on a sample of 130 items.

According to the Kano model by providing a set of requirements and needs of users in the financial statements and determine the degree of satisfaction with these requirements if they are available and the degree of dissatisfaction in the ence of them.

SEMs for the sample under study amounted to 64% , while the average ratio of the degree of satisfaction of financial statements for small and medium enterprises users of the sample under study amounted to 57% , the researcher presented a model for predicting the degree of satisfaction that can be used to predict the degree of satisfaction of users of financial statements.

Originality/Value: to providing a new scientific addition in the field of accounting to link a quality model that was prepared specifically to measure customer satisfaction of accounting customers (users of financial statements) about the accounting product (financial statements).