MUHASEBE MESLEK MENSUPLARININ SUNDUĞU HİZMETİN KALİTESİ, MÜŞTERİ MEMNUNİYETİ, DEĞİŞTİRME MALİYETLERİ VE DAVRANIŞSAL NİYETLER

Yıl 2017, Cilt: 4 Sayı: 3, 304 - 315, 30.09.2017

İsmail Atabay Fatih Koc Mustafa Melkin Oder Bayram Alamur

https://doi.org/10.17261/Pressacademia.2017.698

Öz

Amaç- Bu çalışma, muhasebe meslek mensuplarından hizmet satın alan beyannameli gelir vergisi mükelleflerinin satın aldıkları hizmetin
kalitesini nasıl algıladıklarını, algılanan kalitenin müşteri memnuniyeti ve değiştirme maliyetleri üzerindeki, müşteri memnuniyetinin
değiştirme maliyetleri ve değiştirme maliyetlerinin de davranışsal niyetleri üzerindeki etkisini tespit etme amacını taşımaktadır.
Yöntem- Balıkesir il merkezi ve ilçelerindeki muhasebe meslek mensuplarından hizmet satın alan 1.070 gelir vergisi mükellefine ilgili
literatürden yararlanılarak oluşturulan anket uygulanmış, elde edilen veriler istatistiksel analizlere tabi tutulmuş ve yorumlanmıştır.
Bulgular- Araştırma sonuçlarına göre, algılanan kalite müşteri memnuniyeti ve değiştirme maliyetleri üzerinde, müşteri memnuniyeti de
değiştirme maliyetleri üzerinde anlamlı bir etkiye sahiptir. Değiştirme maliyetinin tüm boyutlarının davranışsal niyetlerin başkalarına
öneride bulunma boyutu üzerinde anlamlı bir etkiye sahip olduğu, değiştirme maliyetlerinin finansal maliyet boyutunun ise davranışsal
niyetlerin yeniden satın alma boyutu üzerinde etkiye sahip olmadığı tespit edilmiştir.
Sonuç- Araştırma sonucunda literatürler uyumlu olarak kalitenin müşteri memnuniyeti üzerinde etkili olduğu, işletmeler ile muhasebe
meslek mensupları arasındaki ilişkide değiştirme maliyetle

Anahtar Kelimeler

Muhasebe meslek mensupları, hizmet kalitesi, müşteri memnuniyeti, değiştirme maliyetleri, davranışsal niyetler

THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION, SWICTHING COST AND BEHAVIORAL INTENTIONS

Öz

Purpose- This study
aims to determine how the income taxpayers who buy services from the members of
the accounting profession perceive the quality of service they buy, how the
quality perceived affects the customer satisfaction and conversion costs, how
the customer satisfaction affects the conversion costs and as well as how the
conversion costs affect their behavioral intentions.

Methodolgy- A
questionnaire was applied to 1.070 income taxpayers who purchased services from
professional accountants in Balıkesir province center and districts and the
obtained data were subjected to statistical analysis and the results were
interpreted.

Findings- According
to the study results, on perceived quality of customer happiness and swicthing
costs. It is identified that all dimension of suggestion to others of
behavioral intentions and the financial cost dimension of swicthing costs have
no effect on the dimension of re-purchase of behevioral intentions.

Conclusion- As a result
of the study, it is determined that the quality has an effect on the customer
satisfaction in same with the literature, and the conversion costs have a high
cost in the relationship between the members of accounting profession and
businesses . In addition, it is discovered that the factors of conversion costs
have an effect on behavioral intention factors.

Anahtar Kelimeler

Members of accounting profession, service quality, customer satisfaction, swicthing cost, behavioral intentions

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