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Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms

Author

Listed:
  • Sandra Brucal

    (Department of Accountancy, School of Business and Accountancy, Holy Angel University, Angeles City 2009, Philippines)

  • Cris Corpuz

    (Central Luzon Member Services Operations, Pag-IBIG Fund, Pampanga 2000, Philippines)

  • Indra Abeysekera

    (Discipline of Accounting and Finance, Charles Darwin University, Darwin, NT 0800, Australia)

  • Raul David

    (Discipline of Accounting and Finance, Charles Darwin University, Darwin, NT 0800, Australia)

Abstract

This study examines the service quality of accounting firms in Pampanga, Philippines, and their customers’ satisfaction. Using the SERVQUAL model, the study explores the effect of service quality, price, and firm image on client satisfaction of accounting firms. The study conducted a field survey questionnaire using convenience sampling and collected 59 client-firm responses. The findings suggest that accounting firm clients are satisfied with the services they receive from their respective providers. Regression analysis indicates that service quality significantly affects only customer satisfaction. Price has a significant effect on service quality. The duration a client stays with the firm and services provided to the client also significantly impact controlling service quality. Additional testing shows that service quality mediates the influence of service price on customer satisfaction. The findings guide accounting firms to improve their client service quality.

Suggested Citation

  • Sandra Brucal & Cris Corpuz & Indra Abeysekera & Raul David, 2022. "Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms," JRFM, MDPI, vol. 15(2), pages 1-16, February.
    • Handle: RePEc:gam:jjrfmx:v:15:y:2022:i:2:p:75-:d:746923
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    References listed on IDEAS

    as
    1. Indra Abeysekera & Feng Li & Yingjun Lu, 2021. "Financial disclosure quality and sustainability disclosure quality. A case in China," PLOS ONE, Public Library of Science, vol. 16(5), pages 1-20, May.
    2. Lai, Fujun & Griffin, Mitch & Babin, Barry J., 2009. "How quality, value, image, and satisfaction create loyalty at a Chinese telecom," Journal of Business Research, Elsevier, vol. 62(10), pages 980-986, October.
    3. Indra Abeysekera, 2021. "Intellectual Capital and Knowledge Management Research towards Value Creation. From the Past to the Future," JRFM, MDPI, vol. 14(6), pages 1-18, May.
    4. Rajagopal, 2015. "Consumer Value Management," Palgrave Macmillan Books, in: The Butterfly Effect in Competitive Markets, chapter 5, pages 119-143, Palgrave Macmillan.
    5. Maja Zaman Groff & Sergeja Slapničar & Neža Štumberger, 2015. "The influence of professional qualification on customer perceptions of accounting services quality and retention decisions," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 16(4), pages 753-768, August.
    Full references (including those not matched with items on IDEAS)

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