Brand Perception and Customer Retention of Small Medium Enterprises Clients Mediated by Service Quality: A Case Study of a Global Accounting Firm in Malaysia.

Woo, Daniel (2025) Brand Perception and Customer Retention of Small Medium Enterprises Clients Mediated by Service Quality: A Case Study of a Global Accounting Firm in Malaysia. Doctoral thesis, University of Wales Trinity Saint David.

Text Woo_T_DBA_Thesis.pdf - Accepted Version Available under License CC-BY-NC-ND Creative Commons Attribution Non-commercial No Derivatives. Download (7MB)

Abstract

Small and medium enterprises (SMEs) are the backbone of the Malaysian economy, yet global accounting firms face persistent challenges in retaining them, as clients often switch providers in search of value, trust, and service quality. This study addresses this practical issue by examining how brand perception influences customer retention among SME clients, with service quality acting as a mediating factor, within the context of GD Associates (a pseudonym for a global accounting firm in Malaysia). A mixed-method design was adopted. Quantitative data were collected through a survey of 348 SME clients, while qualitative insights were obtained from semi-structured interviews with senior management of the case study organisation and selected key SME clients. Data were analysed using descriptive statistics, exploratory and confirmatory factor analyses, multiple regression, and structural equation modelling (SEM). The cross-sectional design enabled testing of hypothesised relationships at a single point in time. Findings indicate that brand perception significantly affects both service quality and customer retention, while service quality directly enhances retention. Mediation analysis confirmed that service quality partially mediates the relationship between brand perception and retention, underscoring its central role in sustaining long-term client relationships. These results highlight that SMEs’ loyalty is shaped not only by perceptions of brand trust and value but also by the quality-of-service delivery. The study contributes to knowledge by situating customer retention research within a developing-country SME context, an area underrepresented in prior literature, and by integrating brand perception and service quality into a single explanatory framework. Methodologically, the application of SEM offered a rigorous test of both direct and indirect effects. Practically, the findings provide accounting firms with actionable insights to strengthen client retention strategies by leveraging service quality to reinforce brand perception. The study is limited by its cross-sectional design and single case focus, suggesting future research using longitudinal and multi-case approaches.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Brand Perception; Customer Retention; Service Quality; SME Clients; Global Accounting Firms; Brand Trust; Brand Loyalty; Customer Satisfaction; Mediating Role of Service Quality
Subjects:	H Social Sciences > HF Commerce
Divisions:	Theses and Dissertations > Doctoral Theses
Depositing User:	Victoria Hankinson
Date Deposited:	12 Jan 2026 08:38
Last Modified:	12 Jan 2026 08:39
URI:	https://repository.uwtsd.ac.uk/id/eprint/4079

Administrator Actions (login required)

Edit Item - Repository Staff Only