ACCOUNTING STUDENT SATISFACTION IN HIGHER EDUCATION: AN EMPIRICAL INVESTIGATION
ABSTRACT
This study is motivated by a desire to empirically investigate accounting student satisfaction in higher education. In light of the empirical review and other discussions, a number of questions arose as to whether there is significant relationship between accounting students satisfaction and faculty performance; whether there is significant relationship between accounting students satisfaction and advising staff performance; if there is significant relationship between accounting students satisfaction and classes among others. The population of this study constitutes accounting students in Nigerian universities. With the University of Benin as a case study. Questionnaire were administered to some selected four hundred (400) accounting students of the University of Benin. Data was collected and analyzed using the simple percentage, descriptive statistics and chi-square. This study revealed among other things that, there is a significant relationship between accounting students satisfaction and faculty performance; there is a significant relationship between accounting students satisfactions and advising staff performance; there is a significant relationship between accounting students satisfaction and classes. It is recommended that neglecting service quality may jeopardize the competitiveness of an organization.
     TABLE OF CONTENTS
CHAPTER ONE: INTRODUCTION
Background to the Study
Statement of the Research Problem
Objectives of the Study
Research Hypothesis
Scope of the Study
Significance of the Study
Limitation of the Study
References
CHAPTER TWO: LITERATURE REVIEW
Introduction
Satisfaction
Students’ Satisfaction
Students As Customer
Student Retention and Satisfaction in Higher Education Institutions
Student Satisfaction and Retention Model
Service Quality and Student Satisfaction
Student Satisfaction
Service Quality
Service Quality in Higher Education
Service Quality and Students’ Satisfaction
Relationship Between Service Quality and Students Satisfaction
Empirical Evidence  
References
CHAPTER THREE: RESEARCH METHODOLOGY
Introduction
Research Design
Population of the Study
The Sample Size
Data Collection Method
The Research Instrument
Data Analysis Method
References
CHAPTER FOUR: PRESENTATION OF DATA AND ANALYSIS
4.1    Introduction
4.2    Descriptive Statistics
4.4     Hypotheses Testing
CHAPTER FIVE:    SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSION
Introduction
Summary of Findings
Recommendations
Conclusion
Bibliography
Appendix
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY
Students are the direct recipients of the service provided by the university; students’ satisfaction has become an extremely important issues for universition and the management itself direct or indirectly. Hence, student satisfaction is an important issue in terms of quality of service provided in the marketing to be addressed by the university. University should focus the services to students because as a direct customer they receive the service directly from the university program. The objective of any university is to maximize student satisfaction, minimize dissatisfaction and therefore this in turn to improve the institutions performance (Abdullah, 2009).
The improvement of the services provided by university can be achieved by getting feedbacks, comments, complaints or objections from the students as a customer. From the positive or negative feedback, the university have a better view of the strengths and weaknesses of its services so that improvement can be made wherever necessary. This can be carried out continuously to gain better relationship to the students as a whole.
Higher education is perceived as a “pure” service (Oldfield and Baron, 2000) and educational services “fall into the field of service marketing” (Hennig-Thurau et al., 2001). Educational services are intangible, perishable and are produced and consumed at the same time by the provider/teacher and the learner/student. Therefore, the quality of this service cannot be measured objectively. The quality higher education is a complex and diverse concept and is yet to be explore.
The environment of the higher education is changing dramatically over the years. The technology advancement is one of the most important aspects in this regard. This is tremendously improved and modified the ways of teaching and the learning aspects. It demands the institutions to focus on customer-oriented philosophy to satisfy their customers if they want to succeed. Educational institutions have many customers: students, faculty, staff, alumni and donors. If the students are not and this will affect all the customers (Hameed and Amjad, 2011).
Earlier studies and models on student satisfaction and retention conclude that academic performance makes a part of student satisfaction. Measured by the National Student Survey (2005), student satisfaction is a “measure of student’s opinions of their university and so does not necessarily measure the quality of an institution”.
According to Bolton (1998), there is a relationship between customer’s retention, intentions and satisfaction and a satisfied customer is a financial asset for the company. The most important goal of higher education is to develop goal of higher education is to develop satisfied customers: students, parents and alumni, etc (Seymour, 1972). Tinto (1975 & 1993), Baldridge, Kemerer, and Green (1982), Reichheld (1996) and Keaveney and Young (1997) linked the satisfaction of students which resulted from a positive college experience to retention of the student in that institute.
STATEMENT OF THE RESEARCH PROBLEM
The level of satisfaction for every student is very subjective due to their culture, background, races and status, some students might be satisfied after using the facilities provided by the university because of their family background. Students from the middle class might be satisfied with the basic facilities while students from high class or from a rich family might have higher expectations on the facilities provided.
Against this backdrop, the following research questions are raised.
Is there significant relationship between accounting students satisfaction and faculty performance.
Is there significant relationship between accounting students satisfaction and advising staff performance.
Is there significant relationship between accounting students satisfaction and classes.
Is there significant relationship between accounting students satisfaction and quality of teaching and feedback.
Is there significant relationship between accounting students’ satisfaction and computing/IT resources?
Is there significant relationship between accounting students satisfaction and fellow student attitude.
OBJECTIVES OF THE STUDY
The objective of this study is to empirically investigate accounting students satisfaction in Higher Education.
The specific objectives are:
To determine if there is significant relationship between accounting students satisfaction and faculty performance.
To verify if there is significant relationship between accounting students satisfactions and advising staff performance.
To find out if there is significant relationship between accounting students satisfaction and classes.
To investigate if there is significant relationship between accounting students satisfaction and quality of teaching and feedback.
To determine if there is significant relationship between accounting students’ satisfaction and computing/IT resources.
To investigate if there is significant relationship between accounting students satisfaction and fellow student attitude.
RESEARCH HYPOTHESIS
The following hypothesis would be tested empirically in the course of this research work and the result would form the basis of conclusion and recommendation.
Hypothesis I
H0¬¬¬:    There is no significant relationship between accounting students satisfaction and faculty performance.
H1:    There is a significant relationship between accounting students satisfaction and faculty performance.
Hypothesis II
H0:    There is no significant relationship between accounting students satisfactions and advising staff performance.
H1:    There is a significant relationship between accounting students satisfaction and advising staff performance.
Hypothesis III
H0:    There is no significant relationship between accounting students satisfaction and classes.
H1:    There is a significant relationship between accounting students satisfaction and classes.
Hypothesis IV
H0:    There is no significant relationship between accounting students satisfaction and quality of teaching and feedback.
H1:    There is a significant relationship between accounting students satisfaction and quality of teaching and feedback.
Hypothesis V
H0:    There is no significant relationship between accounting students’ satisfaction and computing/IT resources.
H1:    There is a significant relationship between accounting students satisfaction and computing/IT resources.
Hypothesis VI
H0:    There is no significant relationship between accounting students’ satisfaction and fellow students.
H1:    There is a significant relationship between accounting students satisfaction and fellow students.
SCOPE OF THE STUDY
The research study focused on accounting students satisfaction in Nigerian Education.
The population of the study consists of all the federal higher institutions in Nigeria, while University of Benin, Benin City is selected as the sample size.
The time frame of this study is five (5) years i.e. (2007 – 2011). Geographically, the study is specifically restricted to Benin City, Edo State.
SIGNIFICANCE OF THE STUDY
It is expected that this study would consolidate existing literature on the issues surrounding the relationship between student satisfaction and higher education. The study would also facilitate the examination of the effects of student satisfaction and higher education and thus boosting the empirical evidence from Nigeria. Furthermore, given the empirical nature of the study, the outcome of this study would aid policy makers and regulatory bodies and policy simulation with respect to the selected variables examined in the study.
The result of the study would be of benefits to education analysts, and institutions in examining the effectiveness of student satisfaction and higher education. It will also be useful in stimulating public discourse given the dearth of empirical researchers in this areas from emerging economies like Nigeria. Finally, it would also add to the available literature on the areas of study while also providing a platform for other researchers who may want to further this study.
LIMITATION OF THE STUDY
The problems encountered in the course of this research includes;
Inadequate Study Materials: Research materials were of limited supplied due to the practically of the study. Where they were available; the cost involved in sourcing for them was very expensive.
Lack of Access to Current Data: Most managements and staff of the establishment would not want to disclose important or relevant information about their organization on this subject matter, except were such is permitted by law to be disclosed.
Finance Cost: The cost involved in sourcing for the available materials and other necessary information was very high within the reach of the student researcher.
 REFERENCES
Oldfield, B. M., & Baron, S. (2000). Student perceptions of service quality in a UK university business and management faculty. Quality Assurance in Education, 8(2), 85-95.
Hennig-Thurau, T., Langer, M. F., & Hansen, U. (2001). Modeling and managing student loyalty: an approach based on the concept of relationship quality. Journal of Service Research, 3(4), 331-344.
Tinto, Vincent (1993), “Leaving College: Rethinking the Causes and cures of student attrition, 2nd edition, Chicago: University of Chicago Press.
Tinto, Vincent (1975), “Dropout from Higher Education: A Theoretical Synthesis of Recent Research,” Review of Educational Research, 45, 89-125.
Keaveney, Susan M. and Clifford E. Young (1997), “The Student Satisfaction and Retention Model (SSRM),” working paper, University of Colorado at Denver.
Bolton, Ruth N. (1998), “A Dynamic Model of the Duration of the Customer’s Relationship with a Continuous Service Provider” The Role of Satisfaction,” Marketing Science, 17(1), 45-47.