ABSTRACT:
This research focuses on evaluating the factors affecting the satisfaction level with service quality in undergraduate accounting program. Data was collected via a survey towards on - campus and off - campus students who have graduated in accounting major from Can Tho University in 2015 via the questionnaire on a five - point Likert scale. The study uses Exploratory Factor Analysis and regression analysis for the purposes. The result points out two factors including extrinsic and behavior elements factor, and intrinsic factor of service quality have significant and positive impact on students satisfaction. In addition, the outcome fails to explore a positive influence of gender and training mode on satisfaction of accounting graduates. The study also gives some recommendations and limitations to improve student satisfaction towards service quality in undergraduate accounting degree and suggest for further research.
Keywords: Students satisfaction, accounting program, Exploratory Factor Analysis, regression analysis.
1. Background
It is believed that measuring students satisfaction with education quality is similar to investigating customers satisfaction with service quality. In education sector, quality is a vital factor that would contribute as a long - term development strategy of a lot of universities and colleges all over the world. However, measuring satisfaction with education quality is a complicated issue because service quality in education is affected by complex factors. Therefore, educators need to understand what these factors and how they influence satisfaction of students in order to improve education quality that serves for development purpose. Being as the largest University in the Mekong Delta Region, Can Tho University (CTU) is targeted to be one of the leading higher education institutions in term of educational quality. The fact is that CTU has implemented in changing training curriculum and improving teaching and learning quality to attract international and local students now and in the future. Besides, there is an increasing in the number of universities and colleges in the Region. Consequently, CTU has to improve service quality in education in order to attract international and local students. Evaluating students satisfaction can be valuable to institutions to isolate their strengths and categorize part for improvement. Satisfaction rating not only goes beyond teaching assessment but also focus on broad features of student learning experience. Because of the complexity of learning experience, it is important to understand contributed factors that affect students satisfaction. Therefore, the purpose of this paper is to identify factors influence students satisfaction and measure the level of satisfaction of on-campus and off - campus graduates in Accounting major from CTU. Based on the results, some practical solutions are suggested to improve student satisfaction towards accounting undergraduate course.
2. Literature Review and research methodology
2.1. Literature Review
2.1.1. Students satisfaction and service quality
In some studies, researches have practiced and developed SERVQUAL model that is developed by Parasuraman et al. (1988) which is cited in Udo et al., (2011) to evaluate education service quality through students satisfaction. Although the model of SERVQUAL has been a valuable tool for assessing service quality in many service industries, particularly in restaurants and tourism, it is suitable for using in education quality measurement. As Udo et al., (2011) cited that the instrument of five dimensions to evaluate education quality that received by students consisting of tangibility of university, reliability, responsiveness, assurance and empathy. Particularly, tangible elements demonstrate physical aspect such as facilities, equipments, workforce and learning and teaching resources whereas reliability reflects positive thoughts of customers to the service and capacity in offering the service by the university. Besides, responsiveness refers the aspiration for willingly assist clients; assurance refers to the ability to act in accordance with commitments towards to customers trust and empathy encompasses the personal attention in the direction of consumers (Arambewela and Hall, 2006; Tyran, 2006; Usman, 2010; Katircioglu, 2012; Tuan, 2012). Obviously, the importance of every aspect in SERVQUAL model is presented to certify that academic quality is valuable for improving consumers satisfaction because education has become a service industry in modern society. Similarity, Stodnick and Rogers (2008) also evaluate how traditional students perceive education quality basing on the SERVQUAL model. However, they explore assurance, empathy and reliability affect student satisfaction while Udo et al., (2011) stated that four factors including of tangibles, empathy, responsive and website content have significantly influenced quality of e-learning experience, except for reliability.
This research framework of this study will also primarily focus on the SERVQUAL model to examine factors affecting satisfaction of accounting students at Can Tho University. Besides, there are some adjustments of variables which are suitable for the situation at CTU.
2.1.2. Research hypotheses (RH)
RH1: “The tangible elements” related to the university have positive significant impact on students satisfaction towards accounting undergraduate program
RH2: “Reliability” has positive significant impact on students satisfaction towards accounting undergraduate program
RH3: Responsiveness” from the university/ the Faculty has positive significant impact on students satisfaction towards accounting undergraduate program.
RH4: The component of assurance from the university has positive significant impact on students satisfaction towards accounting undergraduate program
RH5: The empathy from the staff and lecturers has positives significant impact on students satisfaction towards accounting undergraduate program.
2.2. Research methodology
2.2.1. Data collection
The sample of 104 graduates was collected as a result. It comprises of 23.1 percent male students and 76.9 percent female students, 52.9 percent of on -campus and 47.1 percent of off - campus students who graduated in accounting degree from CTU in 2015. The obtained data was gathered through an accessible non-probability sampling approach via a survey directed students who are in full-time enrolment type in 2015. They were asked to fill out a questionnaire which based on the SERVQUAL model in which five dimensions of service quality are included. These aspects of service quality in education were measured on a 5-point Likert basic scale which is from “strongly disagree” to “strongly agree”. Besides, overall satisfaction with the accounting program was also measured by using 4 items on a 5-point Likert scale comprising from “very dissatisfied” to “very satisfied”. Table 2.1 will presents the explanation of variables in the research framework.
2.2.2. Methodology
In the study, correlation test and multiple linear regression were applied in order to test the mentioned hypotheses by using SPSS packages. Besides, reliability test and factor analysis were adopted for grouping 20 items into these constructed variables of the research model. In the reliability tests, Cronbachs alpha is used for determining the level of support for each items inclusion in the analysis. Also, the study conducted Exploratory factor analysis (EFA) with the method of varimax rotation which is used as a common way to generate component and will give separation of factors clearly (Hair et al, 2010). In addition, an analysis will continue after rejecting factors with an eigenvalue of less than 1.0 and obviously retaining factors with an eigenvalue of more than 1.0 (Hair et al. 2010). A minimum cutoff point of EFA requires the loading value as at 0.50. Regards to determining predictable factors of satisfaction of accounting students towards accounting undergraduate course, linear regression analysis was also adopted.
3. Results and Discussions
3.1. Results
Table 3.1 presents result of reliability test via value of Cronbach coefficients (á) of all scales that were concluded in the research model. The fact is that a stricter minimum requirement for the reliability of scale is 0.70 but a liberal minimum requirement of 0.60 is accepted as well (Nunnally and Bernstein, 1994). In this sample, REL3 and SAT3 are eliminated in order to get a higher value of Cronbachs Alpha.
Table 3.2. Factor loading of Exploratory Factor Analysis (EFA)
The results of exploratory factor analyses by adopting principal components with the Varimax rotation method is shown in table 3.2. All of these items were correctly grouped which were different from the previous expectation which was decided by the factor loading > 0.5 (Hair et al., 2010). As a result, there are two new dimensions that some overlap between previous dimensions arise, particularly they include extrinsic service quality and behavior element for dimension of tangibles, reliability, assurance and intrinsic service quality which include responsiveness and empathy.
3.1.3 Regression analysis result
Table 3.3. Regression Analysis
Table 3.3 indicates the result of regression analysis for students satisfaction towards service quality. The value of correlation coefficient accounts for 0.729 reveals that there are some independent variables may not effectively predict for the dependent variable. The R - square value of this model reveals that the independent variables of the model explain 53.1 percent variations in dependent variable. The two variables are the major factors affecting the satisfaction of accounting graduates because they have significant value of Sig. at 0.000 and the values of beta is 0.555 and 0.459 respectively. Because there is a rearrangement of variables in the studys result, there is not clear for conclusion of supporting for the hypotheses in the research framework. Besides, the outcome does not verify the impact of gender and training mode on the students satisfaction because it possess a non-significant relationship with students satisfaction variable.
3.2. Discussion
Extrinsic service quality and behavior elements dimension is found as a positive perception effect on students satisfaction. This new factor structure is set by a combination of tangibles, reliability and assurance. While Mels et al. (1997) point out extrinsic service quality factor only comprises tangibles element, this study also figures out an integration of two more dimensions that are renamed as behavior elements. This may be a difference in comparison with previous studies. This implies that accounting graduates in this sample satisfy with service quality in term of campus facilities, appearance of staff, textbook and Universitys website for tangibles component. This outcome is also supported in exploring tangibles has a significant influence on students satisfaction (Mel et al., 1997; Ahmed et al., 2010; Arambewela and Hall, 2006; Usman, 2010; Katircioglu, 2012; Tuan, 2012). In addition, in term of behavior elements, this finding is in line with the outcome of Gefen (2002) in identifying the relationship between students satisfaction and service quality. Particularly, Gefen (2002) explores a combination of reliability and assurance as a component of service quality effecting on satisfaction. Although this study examines in education sector which is different with e - commerce sector in Gefens 2002 study, it contributes as an important factor to increase the level of satisfaction of students in accounting degree. Apart from being lay a trust both on the reputation of University and professional and experience of academic staff, students satisfy with the fulfillment of commitment of academic quality and information that are given by lecturers. Again, this study is supported by prior studies (Usman, 2010; Katircioglu, 2012; Tuan, 2012).
Intrinsic service quality factor is explored as a positive impact on students satisfaction towards accounting course. It is stated that some developers of the SERVQUAL instrument explore some overlap among the items measuring responsiveness, assurance and empathy (Parasuraman et al., 1994; Nitecki, 1996, Mels et al., 1997). This study is in line with the mentioned studies although their studies examine in service industry sector. The dimension implies that students believe that responsiveness and empathy from the lecturers/staffs can make them more satisfy in relation with service quality in education sector. In term of education sector, the finding also is supported by Arambewela and Hall s 2006 study in identifying lecturers are believed to be a vital factor influencing satisfaction of students because students can directly contact with lecturers and obtain quality of teaching and lecturers feedback.
4. Conclusion and recommendations
In brief, the empirical study points out two dimensions, including component of extrinsic and behavior elements, and intrinsic factor affect students satisfaction. In the direction of making students more satisfy and attracting them to come back for higher education and/or introduce the program to others, CTU has to build up the university fulfillment with academic and non-academic side. In addition, College of Economics (CE) should get along with diversified enterprises for students to do internship and invite experienced speakers to participate in major academic seminars. Moreover, CE should establish a rule for responding students questions in three days after receiving them. This demonstrates a concern from university, faculty and lecturers on students throughout the process of delivering educational service. Besides, it is required that the behavior and compassion of academic staff will be a great contribution to make up pleasure. Hence, creating a good working environment and suitable salary policy for staff is necessary. Also, CTU has to prepare more well - equipped classrooms, clean buildings; create support service for students and increase the role of librarians.
In the light of results, the study itself has limitation. Particularly, the study only uses the sample of CTU and only examines for undergraduate accounting degree. As a result, the findings may be restricted in undergraduate course in Accounting. Therefore, a further research is suggested in which sample size is needed to be expanded and in other undergraduate degrees.
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ĐÁNH GIÁ MỐI QUAN HỆ GIỮA CHẤT LƯỢNG VÀ SỰ HÀI LÒNG
CỦA SINH VIÊN VỀ CHƯƠNG TRÌNH ĐÀO
TẠO NGÀNH KẾ TOÁN
BẬC ĐẠI HỌC
ThS. NGUYỄN THÚY AN
Khoa Kinh tế - Trường Đại học Cần Thơ
TÓM TẮT:
Nghiên cứu này tập trung vào việc đánh giá các nhân tố ảnh hưởng đến sự hài lòng về chất lượng dịch vụ đối với chương trình đào tạo ngành Kế toán bậc đại học. Phương pháp thu thập dữ liệu trong nghiên cứu này được thực hiện thông qua một cuộc khảo sát sinh viên tốt nghiệp ngành Kế toán hệ chính quy và hệ vừa làm vừa học của Trường Đại học Cần Thơ với bảng câu hỏi có thang đo Likert 5 mức độ. Trong nghiên cứu có sử dụng phương pháp phân tích nhân tố khám phá và phân tích hồi quy để đạt được mục tiêu nghiên cứu. Kết quả cho thấy có hai nhân tố, bao gồm: nhân tố thuộc yếu tố bên ngoài và thái độ, và nhân tố bên trong của chất lượng dịch vụ có tác động quan trọng và tích cực đến sự hài lòng của sinh viên. Ngoài ra, nghiên cứu đã không chỉ ra được sự ảnh hưởng của giới tính và hệ đào tạo đến sự hài lòng của sinh viên tốt nghiệp ngành Kế toán. Bài báo cũng đã đưa ra một số giải pháp và hạn chế của nghiên cứu nhằm để cải thiện mức độ hài lòng của sinh viên đối với chất lượng dịch vụ của ngành Kế toán bậc đại học và đề nghị cho các nghiên cứu tiếp theo.
Từ khóa: Sự hài lòng của sinh viên, chương trình đào tạo ngành Kế toán, phân tích nhân tố khám phá, phân tích hồi quy.
Xem tất cả ấn phẩm Các kết quả nghiên cứu khoa học và ứng dụng công nghệ số 07 tháng 06/2017 tại đây
