Impact of SERVQUAL Model Dimensions on Customer Satisfaction: Accounting View

Abstract

It is obvious that customers are important stakeholders in organizations and their satisfaction is a priority to management. Customer satisfaction has been a subject of great interest to organizations and researchers alike. the study explored the relationship among customer satisfaction, service quality, firm image, and price of service rendered. The results show that the SERVQUAL instrument with five-dimension provides good measurement of service quality, service quality has a positive effect on customer satisfaction , firm image and the price service have positive impact on customer satisfaction, and the price of service directly influences service quality. The impact on satisfaction from highest to lowest in order was, overall firm image, price compared to quality and service quality (empathy), respectively. This tells us the firm image is the most important factor to customer satisfaction, price next and service quality last from firms’ perspective. From our empirical results, we may infer that the client believe that no matter which accounting firm they choose should have a certain degree of service quality guaranteed in the highly competitive battle field.

Keywords: SERVQUAL,   service quality, customer satisfaction, firm image