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ALGILANAN DEĞER VE DEĞİŞTİRME MALİYETİNİN MUHASEBE YAZILIM PROGRAMLARINA BAĞLILIK ÜZERİNDEKİ ETKİSİ

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

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.  

References

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  • Bansal, H. P., Irving, G. and Taylor, S.F. (2004), “A three component model of customer commitment to service providers”, Journal of the Academy of Marketing Science, Vol 32, Summer, pp. 234-50
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Year 2019, Volume: 33 Issue: 2, 395 - 414, 29.03.2019

Abstract

References

  • Anderson, James and A. Narus ,1990, “A model of distributor firm and manufaturer firm working partnerships, Journal of marketing, 54, january, 42-58
  • Aydın Serkan, Gokhan Ozer,2007, “Customer Switching Costs and Its Correlates In The Turkish Credit Card Market” , Yapı Kredi Economic Review, vol18, 2
  • Bansal, H. P., Irving, G. and Taylor, S.F. (2004), “A three component model of customer commitment to service providers”, Journal of the Academy of Marketing Science, Vol 32, Summer, pp. 234-50
  • Barry, James M., Dion, P. ve Jonhson, W., 2008, A cross-cultural examination of relationship strength in B2B services, Journal of Services Marketing
  • 22/2 (2008) 114–135.
  • Bendapudi, N.and Berry L.L. (1997), “Customers’ motivations for maintaining relationships with service providers”, Journal of Retailing, Vol 73 No.1, pp.15-37
  • Brown, S.W. & Swartz,T.A. (1989).Gap Analysis of Professional Service Quality, Journal of Marketing, 53, (April), 92-8
  • Anderson, James and A. Narus ,1990, “A model of distributor firm and manufaturer firm working partnerships, Journal of marketing, 54, january, 42-58
  • Aydın Serkan, Gokhan Ozer,2007, “Customer Switching Costs and Its Correlates In The Turkish Credit Card Market” , Yapı Kredi Economic Review, vol18, 2
  • Bansal, H. P., Irving, G. and Taylor, S.F. (2004), “A three component model of customer commitment to service providers”, Journal of the Academy of Marketing Science, Vol 32, Summer, pp. 234-50
  • Barry, James M., Dion, P. ve Jonhson, W., 2008, A cross-cultural examination of relationship strength in B2B services, Journal of Services Marketing
  • 22/2 (2008) 114–135.
  • Bendapudi, N.and Berry L.L. (1997), “Customers’ motivations for maintaining relationships with service providers”, Journal of Retailing, Vol 73 No.1, pp.15-37
  • Brown, S.W. & Swartz,T.A. (1989).Gap Analysis of Professional Service Quality, Journal of Marketing, 53, (April), 92-8
  • Burnham, T.A, Frels, J.K. and Mahajan, V. (2003), “Consumer switching costs; a typology, antecedents and consequences”, Journal of the Academy of Marketing Science, Vol. 31, Spring, pp.109-26
  • Cestre, G. and Darmon R.Y. (1998), “Assessing Consumer Preferences In The Ontext Of New Product Diffusion”, International Journal Of Research İn Marketing, Vol.5, Issue2, (May), s.123-135.
  • Cestre, G. and Darmon R.Y. (1998), “Assessing Consumer Preferences In The Ontext Of New Product Diffusion”, International Journal Of Research İn Marketing, Vol.5, Issue2, (May), s.123-135.
  • Chun-Lin Lee, C.L. ve Huang, M.K., 2014, A Nonlinear relationship between the consumer satisfaction and the continued intention to use SNS services: The moderating role of switching cost, International Journal of Electronic Business Management, Vol. 12, No. 2, pp. 90-101
  • Colgate M., Tong V. T.-U., Lee C. K.-C. and Farley J. U. (2007), “Back from the brick, why customers stay”, Journal of Service Research, Vol.9 No.3, pp.211-228
  • Cronin, J. J., Brady, M. K., & Hult, G. T. (2000). Assessing the effects of quality, value, customer satisfaction on consumer behavioral intention in service environments, Journal of Retailing, 76(2), 193–218
  • Dwyer, F. Robert, Paul H. Schurr, and Sejo Oh (1987), “Developing Buyer Seller Relationships”, Journal of Marketing, 51 (April), 11-27
  • El-garaihy, W.H., 2013 Developing and Validating a Hospitality Service Quality Scalein Saudi Arabia (HOSP-SQ): A Structural Equation Model, International Jouranl of Business and social Science, vol.4, no.14
  • Eliashberg, Jehoshua and Thomas S. Robertson, 1988, “New Product Pre-Announcing Behavior: A Market Signaling Study”, Journal of Marketing Research 25 (August): 282-292
  • Gale, Bradley, 1994, Managing customer value: creating quality and service that customers can see, New york, N.Y: The free press
  • Gallarza, M. G., & Saura, I. G. (2006). “Value dimensions, perceived value, satisfaction and loyalty: An investigation of university students’ travel behavior. Tourism Management, 27(3), 437–452.
  • Goode M.H. and Harris L.C. (2007), “Online behavioral intentions: an empirical investigation of antecedents and moderators”, European Journal of Marketing, Vol.41 No.5/6 pp.512-536
  • Gronroos, C. (1982), “A service quality model and its marketing implications, European Journal of Marketing, Vol.18 No.4 pp.36-44
  • Guiltinan, Joseph, P. 1989, “A Classification of Switching Costs With Implications for Relationship Marketing”, In 1989 AMA Winter Educators Conference: Marketing Theory and Practice, Eds, Terry L.
  • Henning-Thurau, T., Gwinner, K.B. and Gremler, D.D. (2002), “Understanding relationship marketing outcomes”, Journal of Service Research, Vol.4 No.3 pp. 62-75
  • Holbrook, Morris, B, (1994),“The nature of customer value; an axiology of services in the consumption experience”, in service quality: new directions in theory and practice, Roland T. Rust, and Richard L Oliver, eds, Thousand oaks, CA: Sage publications, 21-71
  • Hu, AW.-L.and Hwang, I.-S.(2006),“Measuring the effects of consumer switching costs on switching intention in Taiwan mobile telecommunication services”, The Journal of American Academy of Business, Cambridge, Vol.9 No.1
  • Jen, W., Tu, R. Ve Lu, T., 2011, Managing passenger behavioral intention: an integrated framework for service quality, satisfaction, perceived value, and switching barrier , Transportation, 38:321–342
  • Jih W.J, Lee S.F., Tsai Y.C., 2007, “Effects of Service Quality and Shared Value on Trust and Commitment: An Empirical Study of 3 CS Product Customers in Taiwan”, International Journal of Business Studies
  • Jones, M.A., Mothersbaugh, D.L., Beatty, S.E. (2002), “Why customers stay: measuring the underlying dimensions of services switching costs and managnig their differential strategic outcomes”, Journal of Business Research, Vol. 55 No.6, pp.441-50
  • Jones, M.A., Reynolds, K.E., Mothersbaugh D.L. and Beatty, S.E. (2007), “The positive and negative effects of switching costs on relational outcomes”, Journal of Service Research, Vol.9 No.4 pp.335-355
  • Klemperer P.(1987a),“The competitiveness of markets with switching costs, Rand Journal of Economics, vol.18, no1, pp 138-50
  • Kuo, Y.-F. ve Yen S-N. (2009) Towards an understanding of the behavioral intention to use 3G mobile value-added services, Computers in Human Behavior 25 103–110
  • Lee, C. K., Yoon, Y. S., & Lee, S. K. (2007). “Investigation the relationships among perceived value, satisfaction, and recommendations: The case of the Korean DMZ. Tourism Management, 28(1), 204–214.
  • Lertwannawit, A. ve Gulid N., A Structural Relationship Between Domestic Tourist Satisfaction, Trust, Switching Barriers And Retention, International Business & Economics Research Journal – November/December 2014 Volume 13, Number 6 SAYFA ???
  • Molm Linda, D. 1991, “Affect and social exchange: satisfaction in power dependence relations, American sociological review, 56 (August), 475-93
  • Morgan, Robert M. and Shelby D. Hunt (1994), “The Commitment-Trust Theory of Relationship Marketing, “Journal of Marketing, 58, (July), 20-38
  • Ogwo, O.E ve Igwe, S.R., 2012, Some Key Factors Influencing Attitudes to Patronage of GSM Services: The Nigerian Experience, International Journal of Business and management, vol. 7, no.18
  • Ping, Robert A. 1993, “Latent variable interaction and quadratic effect estimation: a suggested approach”, Technical report, Wright state university.
  • Porter, Michael E. 1980, Competitive Strategy. New York:Free Press Perry, D.E, et al, 1994, “People,Organization and Process Improvement, IEEE Software, 11(4), pp.36-45
  • Rfieda, A. ve Kartiwi, M., 2013, Investigating Factors that affecting the Continued use of Internet Banking: Case Study of Libya , Information Management and Business Review Vol. 5, No. 7, pp. 313-323
  • Rusbolt, Caryl, E, (1980), “satisfaciton and commitment in friendship”, representative research in social psychology, 11, 96-105
  • Samuelson, William, and Richard Zeckhauser, 1988,“Status Quo Bias in Decision Making”, Journal of Risk and Uncertainty 1:7-59
  • Sanchez, J., Callarisa, L., Rodriguez, R. M., & Moliner, M. A. (2006). Perceived 55 value of the purchase of a tourism product. Tourism Management, 27(3), 394–409.
  • Seddon, P. B. (1997), A respecification and extension of the DeLone and McLean model of IS Success. Information Systems Research, 8(3), 240–253.
  • Sengupta, S.,Krapfel, R..E., & Pusateri, M.A.( 1997). Switching costs in Key Account Relationships, The Journal of Personal Selling and Sales Management, ABI/INFORM Global, , 17(4) , 9
  • Sharma, N and Patterson, P.G. 1999, “The impact of communication effectiveness and service quality on relationship commitment in consumer professional service”, “The Journal of Service Marketing”, 13(2), pp.151-70
  • Sharma,N., & Patterson, P.G.( 2000). Switching costs, alternative attractiveness, and experience as moderators of relationship commitment in professional, consumer services, International Journal of Service Industry Management 11(5) 470-490, 172-86.
  • Ping, Robert A. 1993, “Latent variable interaction and quadratic effect estimation: a suggested approach”, Technical report, Wright state university.
  • Porter, Michael E. 1980, Competitive Strategy. New York:Free Press Perry, D.E, et al, 1994, “People,Organization and Process Improvement, IEEE Software, 11(4), pp.36-45
  • Rfieda, A. ve Kartiwi, M., 2013, Investigating Factors that affecting the Continued use of Internet Banking: Case Study of Libya , Information Management and Business Review Vol. 5, No. 7, pp. 313-323
  • Rusbolt, Caryl, E, (1980), “satisfaciton and commitment in friendship”, representative research in social psychology, 11, 96-105
  • Samuelson, William, and Richard Zeckhauser, 1988,“Status Quo Bias in Decision Making”, Journal of Risk and Uncertainty 1:7-59
  • Sanchez, J., Callarisa, L., Rodriguez, R. M., & Moliner, M. A. (2006). Perceived 55 value of the purchase of a tourism product. Tourism Management, 27(3), 394–409.
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There are 82 citations in total.

Details

Journal Section Makaleler
Authors

Serkan Aydın

Gizem Gogus

Publication Date March 29, 2019
Published in Issue Year 2019 Volume: 33 Issue: 2

Cite

APA Aydın, S., & Gogus, G. (2019). ALGILANAN DEĞER VE DEĞİŞTİRME MALİYETİNİN MUHASEBE YAZILIM PROGRAMLARINA BAĞLILIK ÜZERİNDEKİ ETKİSİ. Atatürk Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 33(2), 395-414.

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