This study investigates the impact of service quality, price, and firm image on client satisfaction within accounting firms in Lucena City, Philippines. Utilizing the SERVQUAL model, the research examines how these dimensions collectively influence the professional service experience. A field survey was conducted using availability sampling, collecting 70 responses from accounting firm clients. The results indicate that both service quality and firm image are significant predictors of client satisfaction, suggesting that a firm’s reputation is as vital as its technical performance. Furthermore, while price significantly influences perceptions of service quality, it was also found to have a direct correlation with overall satisfaction levels. The findings reveal that the duration of the client-firm relationship further strengthens these effects. This research concludes that accounting firms must adopt a dual strategy of enhancing service reliability while actively managing their corporate image to maintain a competitive advantage and ensure long-term client loyalty.
