A concept of commitment: alternative views of relational continuity in business service relationships

Explores the role of commitment in maintaining relationship bonds even when the level of satisfaction with specific transactions is low. A strong relationship can exist between these professional service providers and their clients even when participants do not feel positive about their interactions. A study of the factors which influence accountant choice and switching behavior shows a great reluctance by clients to alter the existing client/accountant relationship. Accountants′ clients are often unwilling to explore alternative service options even if dissatisfied. A number of different bases of commitment emerge from analysis of both the factors which might lead to a change in accountant and attitudes towards the current provider.