MEDIATING ROLE OF JOB SATISFACTION OVER THE IMPACTS OF EMOTIONAL COMPETENCES OF EMPLOYEES ON PERCEIVED SERVICE QUALITY: A RESEARCH ON ACCOUNTING PROFESSIONALS

Year 2015, Issue: 46, 101 - 117, 17.11.2015

Ebru Aykan Semra Aksoylu

Abstract

Customer satisfaction and service quality are the key parameters in the strategic competition of today’s world. Accounting sector is among the sectors with intensive competition and customer satisfaction for competitive advantage. Beside intensive mental effort, the sector also requires emotional effort. Therefore, emotional competences should be assessed and service quality designating the level of customer satisfaction should be evaluated. The present study was conducted to investigate the relationships between the emotional competences and perceived service quality of accounting professionals and to determine the mediatory role of job satisfaction in such relationships. Significant positive relationships were observed among emotional competences, job satisfaction and perceived service quality. Hierarchical regression analysis indicated the partial mediatory role of job satisfaction between emotional competence and perceived service quality. Ultimately, limitations of this study were pointed out and recommendations were provided for future studies to be carried in this subject matter.

Keywords

Emotional Competence , Perceived Service Quality , Job Satisfaction

Mediating Role of Job Satisfaction Over The Impacts of Emotional Competences of Employees on Perceived Service Quality: A Research on Accounting Professionals

Abstract

Günümüz koşullarında müşteri memnuniyeti ve hizmet kalitesi stratejik rekabetin anahtarı durumundadır. Muhasebecilik sektörü de rekabetin yoğun yaşandığı ve rekabet üstünlüğü için müşteri memnuniyetinin ön plana çıktığı sektörler arasında yer almaktadır. Muhasebecilik mesleğinin yoğun bir zihinsel emekle birlikte duygusal emek de gerektirmesi duygusal yeterliliklerinin değerlendirilmesi ve müşterinin beklentilerinin karşılanma derecesini ifade eden hizmet kalitelerinin belirlenmesini gerekli kılmıştır. Bu çalışmanın amacı, muhasebe meslek elemanlarının duygusal yeterlilikleri ile algıladıkları hizmet kalitesi arasındaki ilişkiyi belirlemek ve bu ilişkide iş tatmininin aracılık rolünü ortaya koymaktır. Çalışmanın sonucunda duygusal yeterlilik,  iş tatmini ve algılanan hizmet kalitesi arasında anlamlı pozitif yönlü ilişkiler tespit edilmiştir. Yapılan hiyerarşik regresyon analizi sonucunda duygusal yeterlilik ve algılanan hizmet kalitesi arasında iş tatminin kısmi aracılık rolü bulunduğu tespit edilmiştir. Son olarak bu çalışmanın bazı kısıtlarının olduğu vurgulanmış ve gelecekte bu alanda araştırma yapacaklara bazı önerilerde bulunulmuştur.

Keywords

Duygusal Yeterlilik , Algılanan Hizmet Kalitesi , İş Tatmini

References

• ALMER, Elizabeth D. and Steven E. KAPLAN; (2002), “The Effects of Flexible Work Arrangements on Stressors, Burnout, and Behavioral Job Outcomes in Public Accounting”, American Accounting Association, 14(1), pp.1-34.
• BAKAN, İsmail ve Fikret SÖZBİLİR; (2013), “İş, Terfi Olanakları, Ücret ve İş Arkadaşlarından Tatminin Yöneticiden Tatmin Üzerindeki Etkileri: Bir Alan Araştırması”, Bingöl Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 3(6), ss.1-32.
• BANAR, Kerim ve Vedat EKERGİL; (2010), “Muhasebe Meslek Mensuplarının Hizmet Kalitesi: Sunulan Hizmetlerin Kalitesi İle Müşteri Memnuniyeti İlişkisi”, Anadolu University Journal of Social Sciences, 10(1), ss. 39-59.
• BARON, Reuben and David A. KENNY; (1986), “The Moderator-Mediator Mariable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations” Journal of Personality and Social Psychology, 51(6), pp. 1173-1182.
• BERND, Stauss; (1993), “Using the Critical Incident Technique in Measuring and Managing Service Quality”, in Eberhard SCHEUING and William F. CHRISTOPHER (Ed.), Service Quality Handbook, with Contributions From 57 International Experts, New York: American Management Association, pp. 408-428.
• BITNER, Mary Jo.; Bernard H. BOOMS and Mary Stanfield TETRAULT; (1990), “The Service Encounter: Diagnosing Favorable and Unfavorable Incident”, Journal of Marketing, 54, pp.71-84.
• CARMELI, Abraham; (2003), “The Relationship between Emotional Intelligence and Work Attitudes, Behavior and Outcomes: An Examination Among Senior Managers”, Journal of Managerial Psychology, 18(8), pp. 788-813.
• CHENHALL, Robert H. and Peter BROWNELL; (1988), “The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable”, Accounting, Organizations and Society,13(3), pp. 225-233.
• CHRISTOPHER, Martin; Adrian PAYNE and David BALLANTYNE; (2008), Relationship Marketing: Bringing Quality, Customer Service and Marketing Together, Fifth Edition, UK: Elsevier Ltd.
• DAVIS, Keith; (1988), İşletmede İnsan Davranışı: Örgütsel Davranış, Çev.: Kemal TOSUN, İstanbul: İstanbul Üniversitesi İşletme Fakültesi Yayın No: 98.
• DELCOURT, Cecile and Dwayne D. GREMLER; (2013). “Effects of Perceived Employee Emotional Competence on Customer Satisfaction and Loyalty the Mediating Role of Rapport”, Journal of Service Management, 24 (1), pp. 5-24.
• ERDOĞAN, Tolga; Sinan ÜNSAR ve Necdet SÜT; (2009), “Stresin Çalışanlar Üzerindeki Üniversitesi,İİBF Dergisi, 14 (2), ss. 447-461. Bir Araştırma”, Süleyman Demirel
• EROL, Mikail; (2007), “Muhasebe Meslek Elemanlarının Sundukları Hizmetlerin Mükellefleri Tatmin Eden Özelliklerini Belirlemeye Yönelik Ampirik Bir Çalışma”, Selçuk Üniversitesi Karaman İİBF Dergisi, 12 (9), ss. 244-252.
• FORCINA, Leslie Carole; (2012), Social Emotional Competence And Teacher Stress, Goergio Southern University, Electronic Thesis & Dissertation, Paper798,InternetAddress:http://digitalcommons.georgiasouthern.edu/et d/798, Date of Access: 18.03.2014.
• GIARDINI, Angelo and Michael FRESE; (2006), “Reducing the Negative Effects of Emotion Work in Service Occupations: Emotional Competence as a Psychological Resource”, Journal of Occupational Health Psychology, 11(1), pp.63-75.
• GIARDINI, Angelo and Michael FRESE; (2008), “Linking Service Employees' Emotional Competence to Customer Satisfaction: a Multilevel Approach”, Journal of Organizational Behavior, Special Issue: Contexts of Positive Organizational Behavior, 29(2), pp. 155–170.
• GÜRBÜZ, Sait ve Murad YÜKSEL; (2008), “Çalışma Ortamında Duygusal Zeka: İş Performansı, İş Tatmini, Örgütsel Vatandaşlık Davranışı ve Bazı Demografik Özelliklerle İlişkisi”, Doğuş Üniversitesi Dergisi, 9 (2), ss. 174-190.
• HALLOWELL, Roger; Leonard A. SCHLESINGER and Jeffrey ZORNITSKY; (1996), “Internal Service Quality, Customer and Job Satisfaction: Linkages and Implications for Management”, Human Resource Planning, 19 (2), pp. 20-31.
• HOUSE, Robert J. and John R. RIZZO; (1972), “Role Conflict and Ambuguity as Critical Variables in Models of Organizational Behaviour”, Organizational Behaviour and Human Performance, 7(3), pp. 467- 505.
• HUY, Quy Nguyen; (1999), “Emotional Capability, Emotional Intelligence, and Radical Change”, Academy of Management Review, 24 (2), pp. 325- 345.
• JAYAN, C. (2006), “Emotional Competence Personality and Job Attitudes as Predictors of Job Performance”, Journal of the Indian Academy of Applied Psychology, 32(2), pp. 135-144.
• KIM, Tae Yeol; Daniel M. CABLE; Sang Pyo KIM and Jie WANG; (2009), “Emotional Competence and Work Performance: The Mediating Effect of Proactivity and The Moderating Effect of Job Autonomy”, Journal of Organizational Behavior, 30(7), pp. 983-1000.
• LUO, Xueming and Christian HOMBURG; (2007), “Neglected Outcomes of Customer Satisfaction”, Journal of Marketing, 71(2), pp. 133-149.
• MALHOTRA, Neeru and Avinandan MUKHERJEE; (2004), “The Relative Influence of Organisational Commitment and Job Satisfaction on Service Quality of Customer-contact Employees in Banking Call Centres”, Journal of Services Marketing, 18(3), pp. 162–174.
• MOBLEY, William H.; (1977), “Intermediate Linkages in the Relationship Between Job Satisfaction and Employee Turnover”, Journal of Applied Psychology, 62(2), pp. 237-240.
• NAEEM, Hamid; Muhammad Iqbal SAIF and Wajeeha KHALIL; (2008), “Emotional Intelligence and Its Impact on Service Quality – Empirical Evidence from the Pakistani Banking Sector”, International Business & Economics Research Journal, 7(12), pp. 55-62.
• NEAL, T.Garland; Oyabu NAOKO and A. Gipson GENEVIEVE; (1994), “Job Satisfaction Among Nurse Assistants Employed in Nursing Homes: an Analysis of Selected Job Characteristics”, Journal of Aging Studies, 3(4), pp. 369-370.
• NORRIS, Dwight R. and Robert E. NIEBUHR; (1984), “Professionalism, Organizational Commitment and Job Satisfaction in an Accounting Organizations”, Accounting, Organizations and Society, 9(1), pp. 49- 59.
• NUNNALLY, Jum C.; (1978), Psychometric Theory, Second Edition., New York: McGraw-Hill.
• OFFERMAN, Lynn R.; James R. BAILEY; Nicholas L. VASILOPOULOS; Craig SEAL and Mary SASS; (2004), “The Relative Contribution of Emotional Competence and Cognitive Ability to Individual and Team Performance”, Human Performance, 17(2), pp. 219-243.
• PARASURAMAN, A.; Valarie A. ZEITHAML and Leonard L. BERRY; (1985), “Acconceptual Model of Service Quality and Its Implications for Future Reserch”, Journal of Marketing, 49, pp. 40-50.
• PARASURAMAN, A.; Valarie A. ZEITHAML and Leonard L. BERRY; (1988), “SERVQUAL: A Multiple-Item Scale for Measuring Customer Perceptions of Service Quality”, Journal of Retailing, 64, pp. 12-40.
• PARASURAMAN, A.; Valarie A. ZEITHAML and Leonard L. BERRY; (1990), Delivering Service Quality: Balancing Customer Perception and Expectations, First Edition, New York: The Free Press.
• ROBINS, Stephan P. and Timoty A. JUDGE; (2012), Organizational Behavior (Örgütsel Davranış), Çev.: İnci ERDEM, Ondördüncü Baskı, Ankara: Nobel Basım Yayın.
• RUE, Leslie W. and Lloyd L. BYARS; (1995), Management: Skills and Applications, Seventh Edition, Chicago: Irwin
• SAARNI, Carolyn; (1999), Development of Emotional Competence, Second Edition, NYC: The Guilford Press.
• SALOVEY, Peter and John D. MAYER; (2000), “Emotional Intelligence”, Imagination, Cognition & Personality, 9, pp. 185-211.
• SNIPES, Robert L.; Sharon L. OSWALD; Michael LATOUR and Achilles A. ARMENAKIS; (2005), “The Effect of Spesific Job Satisfaction Facets on Customer Perceptions of Service Quality: An Employee-Level Analysis”, Journal of Business Research, 58(10), pp. 1330-1339.
• SOMUNCUOĞLU, Demet; (2005), “Duygusal Zekâ Yeterliliklerinin Kuramsal Çerçevesi ve Eğitimdeki Rolü”, Kazım Karabekir Eğitim Fakültesi Dergisi, 11, ss. 269-293.
• TRIVELLAS Panagiotis; Vassilis GEROGIANNIS and Sofia SVARNA; (2011), “The Impact of Emotional Intelligence on Job Outcomes and Turnover Intention in Health Care”, ICININFO-2011 Advances on Information Processing and Management (AIPM) Conference, September 29-October 3, Kos Island, Greece, pp. 356-360. VARİNLİ,
• İnci; Kenan GÜLLÜ ve Sema BABAYİĞİT; (2002),
• “Perakendecilikte Hizmet
• Değerlendirmelerine Yönelik Bir Araştırma”, Pazarlama Dünyası kalitesi
• Dergisi, 4, ss.32-38. ve Tüketicilerin Kalite
• VERBEKE, Willem; Frank BELSCHAK and Richard BAGOZZI; (2004), “Exploring Emotional Competence: Its Effects on Coping, Social Capital, and Performance of Salespeople”, Social Capital and Performance of Salespeople, ERIM Report Series Reference No. ERS- 2004-014-ORG, pp. 1-59.
• VIJ, Sandeep; Ritika SHARMA and Manoj Kumar SHARMA; (2010), “A Study of Identifying the Emotional Competence of Indian Salespeople”, IUP Journal of Marketing Management, 9(3), pp. 24- 40.
• WEISS, David J.; Rene’V. DAWIS and George W. ENGLAND; (1967), Manual for the Minnesota Satisfaction Questionnaire, Minnesota Studies in Vocational Rehabilitation, 22 Minneapolis: University of Minnesota, Industrial Relations Center.
• WONG, Chi-Sum and Kenneth S. LAW; (2002), “The Effects of Leader and Follower Emotional Intelligence on Performance and Attitude: An Exploratory Study”, Leadership Quarterly, 13, pp. 243–274.
• ZERENLER, Muammer ve Adem ÖĞÜT; (2007), “Sağlık Sektöründe Algılanan Hizmet Kalitesi ve Hastane Tercih Nedenleri Araştırması: Konya Örneği”, Selçuk Üniversitesi, Sosyal Bilimler Araştırma Dergisi, 18, ss.501-521.