Service Delivery and Client Satisfaction in the Accounting Department of Northeastern College: Basis for a Student Service Charter and Enhanced Service Delivery Framework

The accounting office handles highly time-sensitive student transactions. However, the quality of service from these offices often remains unknown. This study measured service performance and customer satisfaction at the Accounting Department of Northeastern College, a private educational institution in Santiago City, Isabela, Philippines. A descriptive comparative correlational research design was employed. The study used a validated questionnaire based on the five SERVQUAL dimensions and seven accounting services to gather information from 371 students who were selected through stratified proportional random sampling from a total population of 5,087 students. Information was analyzed using weighted means, Mann-Whitney U test, Kruskal-Wallis H test, and Spearman rank-order correlation statistics. Overall service quality was high (M = 3.77), with physical aspects receiving the highest score (M = 3.86) and response performance the lowest (M = 3.60). Students were satisfied with all services (M = 3.76), with refunds receiving the lowest score (M = 3.66). Overall service quality and satisfaction did not differ significantly across profile variables (p > .05). Service quality correlates strongly with satisfaction (rho = 0.915, p < .001). The most frequent issues were long queues (53.91%), slow processing (43.13%), and insufficient facilities or staff (41.78%). The department excels in correctness, trust, and politeness, but it can improve speed and capacity. It would benefit from a charter with processing times, a process that allows changing priorities, and greater reliance on the internet.