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

Sandra Brucal, Cris Corpuz, Indra Abeysekera and Raul David
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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

JRFM, 2022, vol. 15, issue 2, 1-16

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.

Keywords: accounting firms; customer satisfaction; firm image; professional services; SERVQUAL (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2022
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