MUHASEBE MESLEK MENSUPLARININ SUNDUKLARI HİZMET KALİTESİNİN MÜŞTERİ MEMNUNİYETİ VE MÜŞTERİ SADAKATİ ÜZERİNDEKİ ETKİSİ

Abstract

Rekabetçi küresel pazar ortamında faaliyet gösteren işletmelerin sürekliliği için en kritik faktör olan hizmet kalitesi, müşteri memnuniyetine ve yüksek karlılığa ulaşmada belirleyici role sahiptir. Dolayısıyla, müşteri odaklı yaklaşımı benimseyen firmalar açısından hizmet kalitesi ve müşteri memnuniyetinin düzenli olarak ölçülmesi ve takip edilmesi stratejik bir gereklilik olarak öne çıkmaktadır. Bu çalışma, muhasebe firmalarının hizmet kalitesinin müşteri memnuniyeti ve sadakati üzerindeki etkilerini SERVQUAL modeli kullanarak incelemeyi amaçlamaktadır. Muhasebe hizmeti kullanan 420 paydaştan (işletme sahipleri/ortakları, yöneticiler ve çalışanlar) anket yöntemiyle toplanan veriler Yapısal Eşitlik Modellemesi ile analiz edilmiştir. Araştırma bulguları, hizmet kalitesinin tüm boyutlarının müşteri memnuniyeti üzerinde istatistiksel olarak anlamlı ve pozitif etkiye sahip olduğunu ortaya koymuştur. Benzer şekilde, müşteri memnuniyetinin müşteri sadakatini anlamlı düzeyde etkilediği tespit edilmiştir. Hizmet kalitesi boyutlarından fiziksel özellikler dışındaki dört boyutun müşteri sadakati üzerinde istatistiksel olarak anlamlı ve pozitif etkisi bulunmaktadır. Ayrıca, müşteri memnuniyetinin hizmet kalitesi ile müşteri sadakati arasındaki ilişkide kısmi aracılık etkisi gösterdiği belirlenmiştir.

Keywords

• Hizmet Kalitesi
• Muhasebe Hizmet Kalitesi
• Müşteri Memnuniyeti
• Müşteri Sadakati
• Muhasebe Meslek Mensupları

THE EFFECT OF ACCOUNTING SERVICE QUALITY ON CLIENT SATISFACTION AND CLIENT LOYALTY

Abstract

Service quality, recognized as the paramount factor in organizational sustainability within competitive global markets, serves as a critical determinant of both customer satisfaction and profitability. Accordingly, the systematic measurement and continuous monitoring of service quality and customer satisfaction have become strategic imperatives for customer-centric organizations. The objective of this study is to investigate the impact of service quality in accounting firms on client satisfaction and loyalty, employing the SERVQUAL framework. Survey data collected from 420 stakeholders (business owners/partners, managers, and employees) utilizing accounting services were subjected to analysis through Structural Equation Modeling (SEM). The empirical findings indicate that all dimensions of service quality exert statistically significant and positive effects on client satisfaction. Correspondingly, client satisfaction was found to significantly influence client loyalty. Four dimensions of service quality—with the notable exception of tangibles—demonstrate statistically significant and positive effects on client loyalty. Furthermore, the study establishes that client satisfaction functions as a partial mediator in the relationship between service quality and client loyalty.

Keywords

• Service Quality
• Accounting Service Quality
• Client Satisfaction
• Client Loyalty
• Accountants

References

1. Ağa, M. & Şafaklı, O.V. (2007). An empirical investigation of service quality and customer satisfaction in professional accounting firms: Evidence from North Cyprus. Problems and Perspectives in Management, 5(3), 84-98.
2. Ali, B. J., Saleh, P. F., Akoi, S., Abdulrahman, A. A., Muhamed, A. S., Noori, H. N. & Anwar, G. (2021). Impact of service quality on the customer satisfaction: Case study at online meeting platforms. International Journal of Engineering, Business and Management, 5(2), 65-77. https://doi.org/10.22161/ijebm.5.2.6
3. Ali, F., Rasoolimanesh, S. M., Sarstedt, M., Ringle, C. M. & Ryu, K. (2018). An assessment of the use of partial least squares structural equation modeling (PLS-SEM) in hospitality research. International Journal of Contemporary Hospitality Management, 30(1), 514-538. https://doi.org/10.1108/IJCHM-10-2016-0568
4. Anderson, E. W. & Fornell, C. (2000). The customer satisfaction index as a leading indicator. In Handbook of Services Marketing & Management (pp. 255-268). SAGE Publications, Inc.
5. Azzari, V., Mainardes, E. W. & da Costa, F. M. (2020). Accounting services quality: a systematic literature review and bibliometric analysis. Asian Journal of Accounting Research, 6(1), 80-94. https://doi.org/10.1108/ajar-07-2020-0056
6. Azzari, V., Mainardes, E. W., Beiruth, A. X. & da Costa, F. M. (2021). The dimensions of accounting service quality. SN Business & Economics, 1, 105. https://doi.org/10.1007/s43546-021-00107-z
7. Bagozzi, R. P. & Yi, Y. (1988). On the evaluation of structural equation models. Journal of the Academy of Marketing Science, 16(1), 74-94. https://doi.org/10.1007/BF02723327
8. Banar, K. ve Ekergil, V. (2010). Muhasebe meslek mensuplarının hizmet kalitesi: Sunulan hizmetlerin kalitesi ile müşteri memnuniyeti ilişkisi: Eskişehir Uygulaması. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 10(1), 39-60.

9. Berry, L. L., Parasuraman, A. & Zeithaml, V. A. (1994). Improving service quality in America: Lessons learned. Academy of Management Executive, 8(2), 32-52. https://doi.org/10.5465/ame.1994.9503101072
10. Bloemer, J., de Ruyter, K. & Wetzels, M. (1999). Linking perceived service quality and service loyalty: A multi‐dimensional perspective. European Journal of Marketing, 33(11/12), 1082-1106. https://doi.org/10.1108/03090569910292285
11. Bowen, J. T. & Chen, S. L. (2001). The relationship between customer loyalty and customer satisfaction. International Journal of Contemporary Hospitality Management, 13(5), 213-217. https://doi.org/10.1108/09596110110395893
12. Brucal, S., Cris, C., Indra, A. & Raul, D. (2022). Role of service quality, price, and firm image on customer satisfaction in Philippine accounting firms. Journal of Risk and Financial Management, 15(2), 75. https://doi.org/10.3390/jrfm15020075
13. Budur, T. & Poturak, M. (2021). Employee performance and customer loyalty: Mediation effect of customer satisfaction. Middle East Journal of Management, 8(5), 453-474. https://doi.org/10.1504/MEJM.2021.117510
14. Carlzon, J. (1987). Moments of truth. Ballinger Publishing.
15. Carrillat, F. A., Jaramillo, F. & Mulki, J. P. (2009). Examining the impact of service quality: A meta-analysis of empirical evidence. Journal of Marketing Theory and Practice, 17(2), 95-110. https://doi.org/10.2753/MTP1069-6679170201
16. Caruana, A. (2002). Service loyalty: The effects of service quality and the mediating role of customer satisfaction. European Journal of Marketing, 36(7/8), 811-828. https://doi.org/10.1108/03090560210430818
17. Chitty, B., Ward, S. & Chua, C. (2007). An application of the ECSI model as a predictor of satisfaction and loyalty for backpacker hostels. Marketing Intelligence & Planning, 25(6), 563-580. https://doi.org/10.1108/02634500710819950
18. Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Lawrence Erlbaum Associates.
19. Cronin, J., Jr. & Taylor, S. (1992). Measuring service quality: A reexamination and extension. Journal of Marketing, 56(3), 55-68. https://doi.org/10.1177/002224299205600304
20. Dahlgaard-Park, S. M. (Ed.). (2015). The SAGE encyclopedia of quality and the service economy. Sage Publications.
21. Dash, G., Kiefer, K. & Paul, J. (2021). Marketing-to-Millennials: Marketing 4.0, customer satisfaction and intention. Journal of Business Research, 122, 608-620. https://doi.org/10.1016/j.jbusres.2020.01.016
22. Demirci, B. (2023). Muhasebe meslek mensuplarının sundukları hizmet kalitesinin müşteri memnuniyeti ve müşteri sadakati ile ilişkisi: Çanakkale ilinde bir araştırma. Y. Lisans Tezi, Çanakkale Onsekiz Mart Üniversitesi, Lisansüstü Eğitim Enstitüsü
23. Dendeş, E., Aksu Armağan, E. ve Erincik Dendeş, A. (2021). Muhasebe meslek mensuplarının hizmet kalitesi ile müşteri memnuniyeti ve ağızdan ağıza iletişim ilişkisi. Manisa Celal Bayar Üniversitesi Sosyal Bilimler Dergisi, 19(1), 1-24. https://doi.org/10.18026/cbayarsos.782424
24. Dick, A. S. ve Basu, K. (1994). Customer loyalty: Toward an integrated conceptual framework. Journal of the Academy of Marketing Science, 22(2), 99-113. https://doi.org/10.1177/0092070394222001
25. Fornell, C. & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error: Algebra and statistics. Journal of Marketing Research, 18(3), 382-388. https://doi.org/10.1177/002224378101800313
26. Fornell, C., Johnson, M. D., Anderson, E. W., Cha, J. & Bryant, B. E. (1996). The American customer satisfaction ındex: Nature, purpose, and findings. Journal of Marketing, 60(4), 7-18. https://doi.org/10.2307/1251898
27. Freeman, K. D. & Dart, J. (1993). Measuring the perceived quality of professional business services. Journal of Professional Services Marketing, 9(1), 27–47. https://doi.org/10.1300/J090v09n01_03
28. Garson, G. D. (2016). Partial least squares: Regression and structural equation models. Statistical Associates Publishing.
29. Gremler, D. D. & Brown, S. W. (1996). Service loyalty: Its nature, importance, and implications. Advancing Service Quality: A Global Perspective, 5(1), 171-181.
30. Grönroos, C. (1984). A service quality model and its marketing implications. European Journal of Marketing, 18(4), 36-44. https://doi.org/10.1108/EUM0000000004784
31. Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. (2009). Multivariate data analysis (7th ed.). Pearson.
32. Hair, J. F., Hult, G. T. M., Ringle, C. & Sarstedt, M. (2017). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage Publications.
33. Hair, J. F., Ringle, C. M. & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139-150. https://doi.org/10.2753/MTP1069-6679190202
34. Hennig‐Thurau, T. & Klee, A. (1997). The impact of customer satisfaction and relationship quality on customer retention: A critical reassessment and model development. Psychology & Marketing, 14(8), 737-764. https://doi.org/10.1002/(SICI)1520-6793(199712)14:8
35. Henseler, J., Ringle, C. M. & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20, 277-319. https://doi.org/10.1108/S1474-7979(2009)0000020014
36. Heskett, J. L. (2002). Beyond customer loyalty. Managing Service Quality: An International Journal, 12(6), 355-357. https://doi.org/10.1108/09604520210451849
37. Hoffman, D. & Bateson, J. (1997). Essentials of service marketing. The Dryden Press.
38. Ismail, I., Haron, H., Nasir Ibrahim, D. & Mohd Isa, S. (2006). Service quality, client satisfaction and loyalty towards audit firms: Perceptions of Malaysian public listed companies. Managerial Auditing Journal, 21(7), 738-756. https://doi.org/10.1108/02686900610680521
39. Jasinskas, E., Streimikiene, D., Svagzdiene, B. & Simanavicius, A. (2016). Impact of hotel service quality on the loyalty of customers. Economic Research-Ekonomska Istraživanja, 29(1), 559-572. https://doi.org/10.1080/1331677X.2016.1177465
40. Jia, R., Reich, B. H. & Jia, H. H. (2016). Service climate in knowledge-intensive, internal service settings. International Journal of Quality and Service Sciences, 8(4), 462-477. https://doi.org/10.1108/IJQSS-09-2015-0070
41. Keng, K. A. & Liu, P. (1998). Expectation of service quality in professional accounting firms. Journal of Customer Service in Marketing & Management, 5(2), 39-54. https://doi.org/10.1300/J127v05n02_04
42. Kotler, P. & Armstrong, G. (2004). Principles of marketing. Pearson Education.
43. Kurnaz, E. ve Güner, M. (2019). Muhasebe meslek mensuplarının sundukları hizmet kalitesinin müşteri memnuniyeti üzerindeki etkisi: Erzincan örneği. Muhasebe ve Finansman Dergisi, Ağustos (Özel Sayı), 581-596. https://doi.org/10.25095/mufad.607218
44. Liat, C. B., Mansori, S. & Huei, C. T. (2014). The associations between service quality, corporate image, customer satisfaction, and loyalty: Evidence from the Malaysian hotel industry. Journal of Hospitality Marketing & Management, 23(3), 314-326. https://doi.org/10.1080/19368623.2013.796867
45. McMullan, R. & Gilmore, A. (2008). Customer loyalty: An empirical study. European Journal of Marketing, 42(9/10), 1084-1094. https://doi.org/10.1108/03090560810891154
46. Mitra, D. & Golder, P. N. (2006). How does objective quality affect perceived quality? Short-term effects, long-term effects, and asymmetries. Marketing Science, 25(3), 230-247. https://doi.org/10.1287/mksc.1050.0175
47. Morgan, R. M. & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20-38. https://doi.org/10.1177/002224299405800302
48. Morris, T. & Empson, L. (1998). Organisation and expertise: An exploration of knowledge bases and the management of accounting and consulting firms. Accounting, Organizations and Society, 23(5-6), 609-624. https://doi.org/10.1016/S0361-3682(98)00032-4
49. Nam, J., Ekinci, Y. & Whyatt, G. (2011). Brand equity, brand loyalty and consumer satisfaction. Annals of Tourism Research, 38(3), 1009-1030. https://doi.org/10.1016/j.annals.2011.01.015
50. Namukasa, J. (2013). The influence of airline service quality on passenger satisfaction and loyalty: The case of Uganda airline industry. The TQM Journal, 25(5), 520-532. https://doi.org/10.1108/TQM-11-2012-0092
51. Nascimento, J. C. H. B. & Macedo, M. A. S. (2016). Structural equation models using partial least squares: An example of the application of Smartpls® in accounting research. Revista de Educação e Pesquisa em Contabilidade (REPeC), 10(3), 282-305. https://doi.org/10.17524/repec.v10i3.1376
52. Oliver, R. L. (1980). A cognitive model of the antecedents and consequences of satisfaction decisions. Journal of Marketing Research, 17(4), 460-469. https://doi.org/10.1177/002224378001700405
53. Oliver, R. L. (1999). Whence consumer loyalty? Journal of Marketing, 63(4_suppl1), 33-44. https://doi.org/10.1177/00222429990634s105
54. Parasuraman, A., Zeithaml, V. A. & Berry, L. L. (1985). A conceptual model of service quality and its implications for future research. Journal of Marketing, 49(4), 41-50. https://doi.org/10.1177/002224298504900403
55. Parasuraman, A., Zeithaml, V. A. & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 12-40.
56. Peng, D. X. & Lai, F. (2012). Using partial least squares in operations management research: A practical guideline and summary of past research. Journal of Operations Management, 30(6), 467-480. https://doi.org/10.1016/j.jom.2012.06.002
57. Prasetyo, Y. T., Tanto, H., Mariyanto, M., Hanjaya, C., Young, M. N., Persada, S. F., Miraja, B. A. & Redi, A. A. N. P. (2021). Factors affecting customer satisfaction and loyalty in online food delivery service during the COVID-19 pandemic: Its relation with open innovation. Journal of Open Innovation: Technology, Market, and Complexity, 7(1), 76. https://doi.org/10.3390/joitmc7010076
58. Reheul, A., Van Caneghem, T. & Verbruggen, S. (2013). Auditor performance, client satisfaction and client loyalty: Evidence from Belgian non-profits. International Journal of Auditing, 17(1), 19-37. https://doi.org/10.1111/j.1099-1123.2012.00460.x
59. Richard, J. E. & Zhang, A. (2012). Corporate image, loyalty, and commitment in the consumer travel industry. Journal of Marketing Management, 28(5-6), 568-593. https://doi.org/10.1080/0267257X.2010.549195
60. Rust, R. T. & Zahorik, A. J. (1993). Customer satisfaction, customer retention, and market share. Journal of Retailing, 69(2), 193-215. https://doi.org/10.1016/0022-4359(93)90003-2
61. Sarstedt, M., Ringle, C. M. & Hair, J. F. (2017). Partial least squares structural equation modeling. C. Homburg, M. Klarmann, & A. Vomberg (Eds.), Handbook of market research içinde (ss. 1-40). Springer International Publishing. https://doi.org/10.1007/978-3-319-05542-8_15-1
62. Saxby, C. L., Ehlen, C. R. & Koski, T. R. (2004). Service quality in accounting firms: The relationship of service quality to client satisfaction and firm/client conflict. Journal of Business & Economics Research, 2(11), 75-85. https://doi.org/10.19030/jber.v2i11.2941
63. Silvestri, C., Aquilani, B. & Ruggieri, A. (2017). Service quality and customer satisfaction in thermal tourism. The TQM Journal, 29(1), 55-81. https://doi.org/10.1108/TQM-06-2015-0089
64. Taşlıyan M., Hırlak, B., Güler, B. ve Ceyhan, Y. (2017). Algılanan hizmet kalitesi, müşteri memnuniyeti, müşteri sadakati ve bazı sosyo-demografik değişkenler arasındaki ilişkiler. Social Sciences Studies Journal, 3(2), 119-131.
65. Tosunoğlu, B., Cengiz, S. & Dönmez, G. (2019). The effect of service quality received from members of accounting profession on consumer satisfaction: Sampling of Gümüşhane. Muhasebe ve Finansman Dergisi (Ağustos Özel Sayı), 211-222. https://doi.org/10.25095/mufad.606120
66. Türk, Z. (2009). Denetim firmalarının sunduğu hizmet kalitesi müşteri tatmini ve sadakati: SERVPERF ölçeği. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(1), 399-416.
67. Tzeng, S.-Y., Ertz, M., Jo, M.-S. & Sarigöllü, E. (2021). Factors affecting customer satisfaction on online shopping holiday. Marketing Intelligence & Planning, 39(4), 516-532. https://doi.org/10.1108/MIP-08-2020-0346
68. Yamane, T. (1967). Statistics: An introductory analysis (2nd ed.). Harper and Row.
69. Yayla, H. E. ve Cengiz, E. (2006). Muhasebe bürolarında algılanan hizmet kalitesi ve mükelleflerin tatmin düzeylerine yönelik yapısal bir model önerisi-II. Muhasebe ve Finansman Dergisi, 31, 175-184.
70. Yee, R. W., Yeung, A. C. & Cheng, T. E. (2010). An empirical study of employee loyalty, service quality and firm performance in the service industry. International Journal of Production Economics, 124(1), 109-120. https://doi.org/10.1016/j.ijpe.2009.10.015
71. Yıldız, E. (2017). Effects of service quality on customer satisfaction, trust, customer loyalty and word of mouth: An application on cargo companies in Gümüşhane. Global Journal of Economics and Business Studies, 6(12), 81-88.
72. Zaman Groff, M., Slapničar, S. & Štumberger, N. (2015). The influence of professional qualification on customer perceptions of accounting services quality and retention decisions. Journal of Business Economics and Management, 16(4), 753-768. https://doi.org/10.3846/16111699.2013.785975
73. Zeithaml, V. A., Berry, L. L. & Parasuraman, A. (1996). The behavioral consequences of service quality. Journal of Marketing, 60(2), 31-46. https://doi.org/10.1177/002224299606000203
74. Zeithaml, V. A., Parasuraman, A. & Berry, L. L. (1990). Delivering quality service: Balancing customer perceptions and expectations. The Free Press.
75. Zyznarska-Dworczak, B. (2018). The development perspectives of sustainable management accounting in Central and Eastern European Countries. Sustainability, 10(5), 1445. https://doi.org/10.3390/su10051445