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The purpose of this paper is to examine the role of accounting services and impact on SMEs performance in manufacturing sector from East Coast Region of Malaysia. This paper aims the extend of differences in service quality factors among accountant firm and SMEs. A conceptual framework was developed to highlight the relationship between SMEs in accounting services. This paper presents a gap model of services, Resource-based Theory (RBT) and Principal Agent Theory as an approach to be examined. The AMOS (SEM) and NVivo Software will be used to tabulate the data gather form the research question. There appears a relationship on service quality and performance of SMEs and also accountant firms. This paper is limited among selected manufacturing sectors and accountant firms from East Coast Region of Malaysia. This paper has implication for accountant firms, SMEs, academic and also to the company involve and handle in service quality. This paper should be contributed the gap model and the entrepreneurial development policy for SMEs and accounting firms to sustain the national economy.
Husin et al. (Sat,) studied this question.