ALGILANAN DEĞER VE DEĞİŞTİRME MALİYETİNİN MUHASEBE YAZILIM PROGRAMLARINA BAĞLILIK ÜZERİNDEKİ ETKİSİ

Year 2019, Volume: 33 Issue: 2, 395 - 414, 29.03.2019

Serkan Aydın , Gizem Gogus

Abstract

Amaç; Bu çalışma, muhasebe yazılım
sektöründe servis kalitesinin algılanan değer ve değiştirme maliyeti üzerinden
ilişkisel bağlılık üzerindeki etkisini ele almaktadır.

Dizayn/metodoloji/yaklaşım; Örneklem
kitlesi Türkiye’deki hem hizmet sektöründe faaliyet gösteren işletmelerde hem
de  bağımsız muhasebe bürolarında çalışan
farklı ünvanlardaki muhasebecileri kapsamaktadır. Örneklemde yer alan kullanıcılar
ise servis sektöründe görevli muhasebe müdür ve elemanları, serbest
muhasebeciler, SMMM’ler (serbest muhasebeci mali müşavir) ve yeminli mali
musavirlerden oluşmaktadır. Bu kapsamda toplam 1500 muhasebeciden yansız ve
eksiksiz data toplanmıştır. Araştırmada, geniş bir literatür taraması sonucu
ortaya çıkan, yukarıda bahsi geçen değişkenlerin arasındaki ilişkileri test
edecek  bir yapısal eşitlik modeli
kullanılmıştır. Araştırmadan elde edilen bulgulara göre yazılım firmasının
sağladığı servis kalitesi, muhasebecinin firmaya bağlılığında en kritik rolü
oynamaktadır.

Sonuçlar; Çalışmada, muhasebe yazılım sektöründe servis kalitesi ile algılanan değer,
değiştirme maliyeti ve ilişkisel bağlılık arasında doğrudan ve pozitif yönlü
bir ilişki olduğunu ortaya koymaktadır. Algılanan değer, değiştirme maliyeti ve
ilişkisel bağlılığı doğrudan ve pozitif yönde etkilemektedir.  Benzer şekilde değiştirme maliyeti ve servis
kalitesi de yazılım firması ile tüketici arasındaki bağı temsil eden ilişkisel
bağlılığı pozitif yönlü etkiler bulunmuştur.

Araştırma Limitleri; Çalışma datası yalnız servis
sektöründe ve muhasebe bürolarında çalışan muhasebecilerden toplanmıştır.
Gelecekte, örneklem kitle uluslararası denetim firmalarındaki ve diğer
sektörlerde çalışan muhasebecileri de kapsayabilir.

Pratikte uygulama; Çalışma
muhasebe yazılım programı kullanımına yönelten farklı kriterleri tartışmakta ve
profesyonel muhasebecilerle muhasebe programı yazılım firmaları arasındaki
ilişkinin devamı için stratejik bir yol önermektedir.

Orjinallik- değer- Araştırma algılanan değer ve değiştirme maliyetinin ilişkisel bağlılığa
servis kalitesi üzerinden etkisini test ederek farklı bir model önermektedir.
Bu hususta yazılım firmalarına müşteri şirketlerini elde tutmaları için yol
göstermektedir.  

Keywords

servis kalitesi, değiştirme maliyeti, algılanan değer, davranışsal sonuçlar

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