Exploring customers’ zone of tolerance for B2B professional service quality

Purpose – This paper aims to extend the current research on zone of tolerance (ZOT) and its antecedents, to the context of business-to-business (B2B) professional services from both client and service firms’ perspectives, with a modified ZOT framework including five client and service firms attributes as antecedents of desired (DSL) and adequate (ASL) service levels. Prior research on zone of tolerance (ZOT) and its antecedents mostly focuses on business-to-consumer services and customers’ perspective. The authors address these gaps with a modified ZOT framework with five attributes of client and service firms as antecedents of customer expectations, namely, desired service level (DSL) and adequate service level (ASL), for business-to-business (B2B) professional services. Design/methodology/approach – A combination of qualitative (focus groups) and quantitative (online survey) research methods with managers of professional audit firms and their clients, using a reduced AUDITQUAL instrument with 39 items a...