INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

VIRTUAL SERVICE SCAPE AND CUSTOMER PURCHASE INTENTION OF TELECOMMUNICATION FIRMS IN BAYELSA STATE

Chikere P.C (Ph.D), Willie E.W

February 10, 2026

Citation

INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION , Vol. 3 (1) (2026) , pp. 121-135

Details

ISSN: 3027-0378
Published: February 10, 2026
Status: Published

Abstract

This study examined the relationship between virtual servicescape and customer purchase intention of telecommunication firms in Bayelsa State, Nigeria. The virtual servicescape was conceptualized through aesthetic appeal, layout, and functionality. Anchored on the Stimulus-Organism-Response (S-O-R) Theory, the study adopted a correlational research design to determine the strength and direction of the relationships among the variables. Data were collected from 40 managers from four (4) telecommunications companies in Yenagoa. The study used census sampling and studied the entire population. The data were analyzed using Pearson Product Moment Correlation Coefficient (PPMC). The findings revealed that aesthetic appeal, layout, and functionality each have a strong positive and statistically significant relationship with customer purchase intention. This implies that customers are more likely to engage in purchase behavior when telecommunication websites and applications are visually appealing, logically structured, and technically efficient. The study concluded that virtual servicescape is a critical determinant of customer behavioral intention in the digital marketing environment. It recommended that telecommunication firms in Bayelsa State should enhance the aesthetic quality, navigational layout, and functional performance of their online platforms to improve customer experiences and drive stronger purchase intentions.

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