Service quality and customer satisfaction in Certified Public Accountant training institutions in Nairobi Kenya

Abstract

This research project sought to establish the relationship between Service Quality and Customer Satisfaction in Certified Public Accountancy Training Institutions (CPATIs) in Nairobi. The study focused on influences of the five dimension of service quality using the SERVQUAL model on customer satisfaction. The five dimensions of quality studied were: Tangibility, Reliability, Responsiveness, Empathy and Assurance. The objectives of this study were; to establish levels of service quality and customer satisfaction; and determine the relationship between service quality and customer satisfaction in CPATIs in Nairobi Kenya. The study population was all Kasnebaccredited CPATIs in Nairobi. The respondents were students in these accredited CPATIs. Stratified sampling technique was used to identify the five hundred (500) respondents who formed the sample out of five thousand (5,000) respondents. Five hundred (500) questionnaires were distributed, 80% success response rate was achieved. Data was analyzed using Statistical Package of Social Sciences (SPSS) version 17. Regression model was used to extract the relationship between service quality and customer satisfaction equation. The results indicated that there was a positive relationship between service quality and customer satisfaction. The entire five service quality dimensions except Empathy were found to be statistically significant in influencing customer satisfaction. The findings also revealed that, the customers‟ expectations were relatively higher than the perception hence resulting into negative score after gap analysis (Perception- expectation), meaning the studied CPATIs were offering less quality services that what the customers were expecting hence dissatisfaction. CPATIs management should therefore focus on improving all the five quality dimensions so as to achieve high customer satisfaction levels, hence acquiring a competitive edge.The CPATIs supervisory and regulatory body should usethe findings in this study in evaluating and licensing the CPATIs. This will ensure that the students get quality services from these institutions.