4. For a weighted score, calculate the
importance weight for each of the
five dimensions of service quality
constituting the SERVQUAL scale.
The sum of the weights should add
up to 100 (figure 5).
5. Calculate the weighted average
SERVQUAL score for each of
the five dimensions of service
quality by multiplying the averages
calculated in step 2 by the weighted
scores calculated in step 4
(figure 6).
6. Sum the scores calculated in step 5
to obtain the weighted SERVQUAL
score of service quality for the area
being measured.
SERVQUAL Survey
The survey is broken into two
sections. In the first section (figure
2), respondents rank all SAS 70
audit firms according to the their
expectations, i.e., what they expect all
SAS 70 audit firms to provide. In the
second section (figure 3), respondents
rank the SAS 70 audit firm chosen
for the survey according to their
experiences and perceptions.
Since, unlike physical products,
services are considered processes or
performances with obscure or abstract
characteristics, there is no objective
measure to assess service quality. 10 In
the absence of an objective measure,
customers’ perceptions of quality have been used as a measure
to assess service quality across several industries including
auditing. 11 The multidimensional structure of service
quality is perhaps best measured by using performance and
expectations gaps as measured by a SERVQUAL scale, which
uses five dimensions across a 22-item survey instrument.
SERVQUAL is increasingly being used for measuring service
quality12 because of its practical implication and its diagnostic
