{"id":{"repo_id":"uwtsd","oai_identifier":"oai:repository.uwtsd.ac.uk:4079"},"canonical_url":"https://search.dev.ndltd.org/etd/uwtsd/oai:repository.uwtsd.ac.uk:4079","repository":{"repo_id":"uwtsd","name":"University of Wales Trinity Saint David","base_url":"https://repository.uwtsd.ac.uk/cgi/oai2"},"display":{"title":"Brand Perception and Customer Retention of Small Medium Enterprises Clients Mediated by Service Quality: A Case Study of a Global Accounting Firm in Malaysia.","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.","abstract_html":"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.","abstract_has_math":false,"creators":["Woo, Daniel"],"institution":"University of Wales Trinity Saint David","degree_name":"dba","degree_level":"doctoral","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2025,"date_issued":"2025-10","date_published":"2025-10","updated_at":"2026-07-24T05:53:08Z","subjects":["HF Masnach"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier.grantnumber","label":"Dc Identifier Grantnumber","values":["UWTSD"],"render_values":[{"text":"UWTSD","href":null,"code":true}]}]},"links":{"outbound_url":"https://doi.org/10.82227/repository.uwtsd.ac.uk.00004079","outbound_label":"DOI","outbound_source":"dc:identifier.doi"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.sponsor","label":"Sponsor","values":["University of Wales Trinity Saint David"]},{"key":"dc:creator","label":"Author","values":["Woo, Daniel"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2025-10-29"]},{"key":"dc:date.issued","label":"Date","values":["2025-10"]},{"key":"dc:publisher.commercial","label":"Dc Publisher Commercial","values":["University of Wales Trinity Saint David"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Traethodau PhD","Partnerships"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Wales Trinity Saint David"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["https://repository.uwtsd.ac.uk/id/eprint/4079/"]},{"key":"dc:type","label":"Dc Type","values":["Gosodiad"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["doctoral"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["dba"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["HF Masnach"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.doi","label":"DOI","values":["10.82227/repository.uwtsd.ac.uk.00004079"]},{"key":"dc:identifier.grantnumber","label":"Dc Identifier Grantnumber","values":["UWTSD"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://repository.uwtsd.ac.uk/id/eprint/4079/1/Woo_T_DBA_Thesis.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["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."]},{"key":"dc:format","label":"Dc Format","values":["text"]},{"key":"dc:title","label":"Title","values":["Brand Perception and Customer Retention of Small Medium Enterprises Clients Mediated by Service Quality: A Case Study of a Global Accounting Firm in Malaysia."]}]}],"canonical_facts":{"dc:contributor.sponsor":["University of Wales Trinity Saint David"],"dc:creator":["Woo, Daniel"],"dc:date":["2025-10-29"],"dc:date.issued":["2025-10"],"dc:description.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."],"dc:format":["text"],"dc:identifier.doi":["10.82227/repository.uwtsd.ac.uk.00004079"],"dc:identifier.grantnumber":["UWTSD"],"dc:identifier.uri":["https://repository.uwtsd.ac.uk/id/eprint/4079/1/Woo_T_DBA_Thesis.pdf"],"dc:publisher.commercial":["University of Wales Trinity Saint David"],"dc:publisher.department":["Traethodau PhD","Partnerships"],"dc:publisher.institution":["University of Wales Trinity Saint David"],"dc:relation.isreferencedby":["https://repository.uwtsd.ac.uk/id/eprint/4079/"],"dc:subject":["HF Masnach"],"dc:title":["Brand Perception and Customer Retention of Small Medium Enterprises Clients Mediated by Service Quality: A Case Study of a Global Accounting Firm in Malaysia."],"dc:type":["Gosodiad"],"dc:type.qualificationlevel":["doctoral"],"dc:type.qualificationname":["dba"]},"updated_at":"2026-07-24T05:53:08Z"}