SERVQUAL
SERVQUAL evaluates perceived service quality by comparing customer perceptions with expectations across tangibles, reliability, responsiveness, assurance and empathy. The dimensions concern the experience of service, including dependable delivery, willingness to help and confidence in staff. Scores depend on the questionnaire and context and should support investigation rather than replace it. Service-quality assurance here is not a financial-statement assurance engagement.
Worked example
Using comparable seven-point scales, expected responsiveness is six and perceived responsiveness is four. A perception-minus-expectation gap of −2 points indicates a shortfall on that stated basis.
Common mistake
Do not assume the five dimensions automatically fit every setting or report a gap without stating its direction and measurement basis.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | SBL | Supporting | September 2026–June 2027 |