The service quality is more related to education process. Thus, in higher education this framework is more applicable as the teaching/learning situations are more like service provision. To explain some of the dimensions above, responsiveness refers to the willingness or readiness of the staff in higher institution to help students, while the competence of the service quality refers to the quality of theoretical, practical and other presentation skills delivered by the staffs to the students. For a university to claim having a high quality accounting degree programme in place, it should ensure that all the dimensions in the three groups of quality(Product, Service and Software) are practically put in place and that the Customer’s (student’s) complaints on any aspects of the three groups are well attended to. Research efforts in Accounting should, therefore, be focused on ensuring that the three groups of quality dimensions are made practical so that the quality of accounting education in Malaysian Universities could compete favourably with those of the highly rated accounting degree programmes in the world.