Perceived Service Quality and Its Relationship with Customer Loyalty in an Accounting Firm, Miraflores, 2025

Abstract

This study examines the relationship between perceived service quality and customer loyalty in an accounting firm in Miraflores, 2025. The research adopts a quantitative, non-experimental, and cross-sectional design with a correlational scope. The population consisted of 80 clients, and a census sampling approach was used. Data were collected through a structured questionnaire based on the SERVQUAL model, measuring five dimensions of service quality—reliability, responsiveness, assurance, empathy, and tangibles—and four dimensions of customer loyalty—cognitive, affective, conative, and action loyalty. The validity of the instrument was confirmed by experts, and reliability was verified through Cronbach’s alpha of 0.991. Spearman’s rho correlation analysis revealed a strong and statistically significant positive relationship between perceived service quality and overall customer loyalty (r = 0.675, p = 0.000). All dimensions of loyalty also showed significant positive correlations with perceived service quality: cognitive loyalty (r = 0.584, p = 0.000), affective loyalty (r = 0.632, p = 0.000), conative loyalty (r = 0.570, p = 0.000), and action loyalty (r = 0.532, p = 0.000). These results indicate that higher levels of perceived service quality enhance customer loyalty across cognitive, emotional, intentional, and behavioral dimensions. The findings highlight the importance of continuous improvement in service delivery, including timely fulfillment, personalized attention, empathy, professionalism, and post-service follow-up. Strengthening these aspects contributes to greater customer trust, retention, and advocacy, providing a competitive advantage for accounting firms. The study offers practical recommendations for enhancing client satisfaction and loyalty through service quality management.