Teaching Quality Dimensions as Antecedents of Academic Performance in Financial Accounting among Undergraduates: SERVQUAL Perspective

Abstract

Accounting teaching quality goes beyond mere content delivery and involves fostering an engaging, well-structured, and practice-oriented learning experience that meets student expectations and enhances learning outcomes. This study investigates the effect of SERVQUAL dimensions on undergraduate students' academic performance in financial accounting within public universities in Ghana. Data were collected through a survey of 355 students and analysed using structural equation modelling (SEM). The findings reveal that reliability and responsiveness significantly and positively influence students' financial accounting performance. In contrast, assurance, empathy, and tangibles show no significant effects. The study highlights the importance of consistent, accurate instruction and timely support in improving student financial accounting performance. These insights provide a foundation for enhancing teaching practices in financial accounting and aligning instructional strategies with student expectations to improve academic success.