Client Relationship Management, Service Quality and Competitiveness Among Accounting Firms

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@article{1723084,
      author = {Joan S. Punzalan},
      title = {Client Relationship Management, Service Quality and Competitiveness Among Accounting Firms},
      journal = {Iconic Research And Engineering Journals},
      year = {2026},
      volume = {10},
      number = {3},
      pages = {2278-2311},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1723084.pdf},
      abstract = {This study assessed Client Relationship Management (CRM), service quality, and competitiveness among accounting firms in the Province of Aklan, Philippines, for Fiscal Year 2026. Employing a descriptive‑correlational design, the researcher examined how these variables varied according to educational attainment, type of client, nature of transaction, years of engagement, and district. A total of 90 individual and corporate clients from the First and Second Districts of Aklan were selected through convenience sampling. Data were collected using a modified researcher‑made questionnaire adopted from literature and previous study, validated by experts, and pilot‑tested for reliability. Descriptive and inferential statistics, including frequency, percentage, mean, Mann‑Whitney U, Kruskal‑Wallis H, and Spearman’s rho, were applied using SPSS at a 0.05 significance level. Findings revealed that CRM was practiced to a very great extent, characterized by proactive advisory services, confidentiality, professionalism, and responsiveness. Service quality was very high, emphasizing responsiveness to client needs, satisfaction, and confidentiality as core strengths. Competitiveness was likewise very high, highlighting industry positioning, adaptability, efficiency, and client satisfaction. No significant differences were observed in CRM across classifications, while service quality differed significantly by years of engagement, with newer and mid‑term clients reporting higher satisfaction compared to long‑term clients. Competitiveness remained stable across classifications. Significant relationships were observed among CRM, service quality, and competitiveness, indicating that strong client relationship strategies enhanced service quality, which in turn strengthened competitiveness.

The study underscored that accounting firms in Aklan consistently applied strategies, processes, and technology to manage client interactions, improve satisfaction, and sustain competitiveness.},
      keywords = {Client Relationship Management, Service Quality, Competitiveness Accounting Firms},
      month = {September},
  }