In general, business organizations make considerable use of professional services. However, it has received less attention in the context of professional business services than of other consumer services. The purpose of this study is to examine a proposed causal model of customer loyalty in professional service firms and seeks to test the model with a sample of listed and OTC companies in Taiwan. The results indicate that the SERVQUAL instrument with five-dimension provides good measurement of service quality for professional accounting business. To create behaviorally loyal customers, movement along service quality-customer satisfaction-loyalty is necessary. In addition, our findings provide substantial support for the hypothesized model. Managerial implications from this study are also provided.
International journal of management 21(4), pp.531-540