Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/258798 
Year of Publication: 
2022
Citation: 
[Journal:] Journal of Risk and Financial Management [ISSN:] 1911-8074 [Volume:] 15 [Issue:] 2 [Article No.:] 75 [Publisher:] MDPI [Place:] Basel [Year:] 2022 [Pages:] 1-16
Publisher: 
MDPI, Basel
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.
Subjects: 
accounting firms
customer satisfaction
firm image
professional services
SERVQUAL
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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