Service Quality Measurement Models: a Comparison of Two Modelsea

Abstract

Purpose of this paper – This study aims to contribute to the debate in service marketing literature concerning the operationalisation of service quality measurement. To this effect, we tested two service quality measurement models by adapting them to the audit service context. These models are the gap model (SERVQUAL) developed by Parasuraman, Berry, and Zeithaml (1985) and the performance-only (SERVPERF) model developed by Cronin and Taylor (1992). Design/methodology/approach – The models are quantitatively analysed and evaluated for construct validity and predictive power using OLS models. In line with marketing literature (Gronroos 1984), service quality dimensions are classified into technical and functional dimensions. Construct validity is measured in terms of whether the technical and functional dimensions of audit service quality are significantly positively correlated with an overall measure of service quality in the audit service market. Predictive power is measured in terms of the strength of adjusted R2. Findings – The results indicate that both the performance-only model and the gap model have done quite well in predicting determinants of overall audit quality. The argument by Cronin and Taylor (1992) that the gap model has low explanatory power compared to the performance-only model did not materialise in our study. Research limitations/implications – Our results are limited by the low response rate that did not allow us to conduct factor analysis on all the functional and technical variables at the same time. What is original/value of paper – The paper shows that the service marketing models for the measurement of quality would be improved when core outcome (technical) variables are incorporated.