FAO Accountqual and its Influence on College Student Experience, Satisfaction, and Perceived Value of Finance and Accounting Office Services in a Cebu-Based Private Higher Educational Institution

The increasing digitalization of university administrative services has heightened the importance of service quality in shaping students' evaluations of finance and accounting-related services. This study examined whether trust, efficiency and technological innovation, as selected dimensions of ACCOUNTQUAL, significantly and positively predicted student experience, satisfaction and perceived value in a private higher educational institution in Cebu, Philippines. A quantitative, cross-sectional, correlational research design was employed among college students. Data were collected using a structured instrument adapted from the ACCOUNTQUAL framework, covering trust, efficiency, technological innovation, student experience, satisfaction and perceived value. Descriptive statistics, Pearson correlation and multiple linear regression were employed to examine the proposed relationships. The findings indicated that students generally perceived the selected ACCOUNTQUAL dimensions and outcome variables at moderate levels. The three dimensions were positively associated with student experience, satisfaction and perceived value, and all hypothesized relationships were supported. The findings demonstrate that trust, efficiency and technological innovation represent relevant dimensions of students' evaluations of finance and accounting office services. The study extends ACCOUNTQUAL research by applying its selected dimensions to a higher-education context and by examining their direct relationships with student-oriented service outcomes. The findings provide practical implications for university finance and accounting offices in strengthening trustworthy interactions, streamlining service processes and enhancing technology-enabled service delivery.