Practical issues in implementing FASB 133
Accounting and Finance
The appropriateness of using SERVQUAL for measuring service quality for a wide range of services has been debated since the model was first presented by Parasuraman, Zeithaml, and Berry in 1985. While the protagonists of SERVQUAL have argued in favor of the original model and have modified it to make it more consistent, other researchers have questioned its usefulness and validity, particularly across a wide and diverse range of services. Notwithstanding the debate, however, over the years SERVQUAL has been used to measure service quality in many different services. This article presents an application of SERVQUAL to measure levels or dimensions of service provided by computer labs at a southwest state university. Consistent with the literature, factor analysis identified three dimensions: staff, services, and professionalism. More important, a longitudinal application of the SERVQUAL survey in 1999 and 2001 showed remarkable consistency. [PUBLICATION ABSTRACT]
Hwang, A. L. J., Patouhas, J. S., Schiela, D., & Dougherty, N. (2001). Practical issues in implementing FASB 133. Journal of Accountancy, 191(3), 26–34.