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

Year 2017, Volume: 4 Issue: 3, 304 - 315, 30.09.2017
https://doi.org/10.17261/Pressacademia.2017.698

Abstract

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

References

  • Anderson, E.W., & Sullivan, M.W. 1993, “Antecedents and Consequences of Customer Satisfaction For Firms”, Marketing Sciences, 12 (2), pp.125-143.
  • Armstrong, R., & Smith, M. 1996, “Marketing Cues and Perceptions of Service Quality in the Selection of Accounting Firms”, Journal of Customer Service in Marketing & Management, 2(2), pp. 37-59.
  • Aydın, S., & Özer, G. 2005, “The Analysis of Antecedents of Customer Loyalty in The Turkish Mobile Telecommunication Market”, European Journal of Marketing, 39, ss.910–925.
  • Banar, K., & Ekergil, V. 2010, “Muhasebe Meslek Mensuplarının Hizmet Kalitesi: Sunulan Hizmetlerin Kalitesi ile Müşteri Memnuniyeti İlişkisi Eskişehir Uygulaması”, Anadolu Üniversitesi Sosyal Bilimler Dergisi, 10(1), ss.39-60.
  • Beatty, S. E., Jones, M. A., & Mothersbaugh, D. V. 2000, “Switehing Bamers and Repurehase Intentions in Services”, Journal of Retailing, Vol.76(2), pp.259-274,
  • Burnham, T.A., Freys, J.K., & Mahajan, V. 2003, “Consumer Switching Costs: A Typology, Antecedents, and Consequences”, Journal of Academy of Marketing Sciences, 31 (2), pp.109-126.
  • Cronin, J. J., & Taylor, S. A. 1992, “Measuring Service Quality: A Reexamination and Extension”, The journal of Marketing, 56 (3), pp. 55-68.
  • Cronin, J. J., & Taylor, S. A. 1994, “SERVPERF versus SERVQUAL: Reconciling Performance-Based and Perceptions-Minus-Expectations Measurement of Service Quality”, Journal of Marketing, 58 (1), pp. 125-131.
  • Cronin, J. J., Brady, M. K., & Hult, G. T. M. 2000, “Assessing the Effects of Quality, Value and Customer Satisfaction on Consumer Behavioral Intentions in Service Environments”, Journal of Retailing, 76(2), pp.193-218.
  • Deming, W. E., & Edwards, D. W. 1982, “Quality, productivity, and competitive position”, Cambridge, MA: Massachusetts Institute of Technology. vol. 183.
  • Grönroos, C. 1984, “A Service Quality Model and Its Marketing Implications”, European Journal of Marketing, 18(4), pp.36-44.
  • Hank, S. L., & Baek, S. 2004, “Antecedents and Consequences of Service Quality in Online Banking: An Application of The SERVQUAL Instrument”, NA-Advances in Consumer Research, vol. 31, no. 1, pp.208-214.
  • Henning-Thurau, T. & Klee, A. 1997, “The Impact Of Customer Satisfaction And Relationship Quality On Customer Retention: A Critical Reassesement And Model Development”, Psychology & Marketing, 14(18), pp.737-764.
  • Higgins, Lexis F., & Ferguson, Jeffery M. 1991, “Practical Approaches for Evaluating the Quality Dimensions of Professional Accounting Services”, Journal of Professional Services Marketing, 7(1), pp.3-17.
  • Hubbert, A., Sehorn R., Garcia A. & Brown S. W. 1995, “Service Expectations: the Consumer Versus the Provider”, International Journal of Service Industry Management, 6 (1), pp.6-21.
  • Ishak, I., Hasnah, H., Daing, N.I., & Salmi, M.I. 2006, “Service Quality, Client Satisfaction and Loyalty Towards Audit Firms: Perceptions of Malaysian Public Listed Companies”, Managerial Auditing Journal, 21(7), pp.738-756.
  • Jones, M. A., Motherbaugh, D.L.,& Beatty, S.E. 2000, “Switching Barriers and Repurchase Intentions in Services”, Journal of Retailing, 76(2), pp.259–274.
  • Jones, M. A., Beatty, S. E., & Mothersbaugh, D. V. 2002, “Why Customers Stay: Measuring The Underlying Dimensions of Services Switehing Costs and Managing Their Differential Strategic Outcomes”, Journal of Business Research, 55, pp.441-450.
  • Jones, M.A., Reynolds, K.E., Mothersbaugh, D.L., & Beatty, S.E. 2007, “The Positive and Negative Effects of Switching Costs on Relational Outcomes”, Journal of Service Research, Vol. 9 (4), pp.335-355.
  • Juran, J., & Godfrey, A. B. 1999, “Quality Handbook” Republished McGraw-Hill.
  • Keng, K. A., & Liu, P. 1998, “Expectation of Service Quality in Professional Accounting Firms: A Singapore Study”, Journal of Customer Service in Marketing & Management, 5(2), pp.39-54.
  • Kennedy, P.1987, “The Rise and Decline of Great Powers: Economic Change and Military Conflict from 1500–2000” New York.
  • Kim, M., Kliger, D., & Vale, B. 2003, “Estirnating Switching Costs: The Case of Bankin”, Journal of Financial Intermediation, Article in Press.
  • Klemperer, P. 1987, “The Competitiveness of Markets With Switching Costs”, Rand Joumal of Economies, vol. 18, no: 1, Spring, pp.138-150.
  • Klemperer, P. 1995, “Competition When Consumer Have Switching Costs: An Overview With Applications To Industrial Organization,
  • Macroeconomics And InternataionaI Trade”, Review of Economic Studies, 62, pp.515-539.
  • Koç, F., Şahin N.K.,& Özbek, V. 2014, “Hizmet Hataları ve Algılanan Kalite Arasındaki İlişki Üzerinde Değiştirme Maliyetinin Düzenleyici Etkisi: Küçük İşletmeler ve Hizmet Satın Aldıkları Muhasebecilere Yönelik Bir Uygulama”, Pazarlama ve Pazarlama Araştırmaları Dergisi, Sayı: 14, ss.21-46.
  • Koç, F., & Şahin N.K. 2015, “Muhasebecilik Hizmetlerinde Değiştirme Maliyetleri”, İşletme Araştırmaları Dergisi, 7/2, ss.326-348.
  • Küçükaltın, G. 2007, “Hizmet Kalitesi Kavramında Genel Bir Yaklaşım ve Hizmet Kalitesinin Önemi”, Editörler: Gümüşoğlu, Ş., Pınar, İ., Akan, P. ve Akbaba, A., Hizmet Kalitesi: Kavramlar, Yaklaşımlar ve Uygulamalar, Detay Yayıncılık, Ankara.
  • Lam, S. Y., Shankar, V., Erramilli, M. K., & Murthy, B. 2004, “Customer Value, Satisfaction, Loyalty and Switching Costs: An Illustration From a Business-to-Business Service Context”, Journal of The Academy of Marketing Science, 32(3), pp.293-311.
  • Lee, J., Lee, J., & Feick, L. 2001, “The Impact of Switching Costs on the Customer Satisfaction Loyalty Link: Mobile Phone Service in France”, Journal of Services Marketing, 15(1), pp.35-48.
  • Lin, J.S.C., & Hsiech, P.L. 2005, “The Influence Of Technology Readiness On Satisfaction And Behavioral Intentions Toward Self-Service Technologies”, Computers in Human Behavior, 23(3), pp.1597-1615.
  • Meng, J., & Elliot, K.M. (2009). “Service Quality Dimensions: Antecedents of Consumer Switching Costs in Customer Relationships”, International Journal of Business Strategy, 9(2), pp.128-135.
  • Mohammad, A. A. S., & Alhamadani, S. Y. M. 2011, “Service Quality Perspectives and Customer Satisfaction in Commercial Banks Working in Jordan”, Middle Eastern Finance and Economics, 14(1), pp.60-72.
  • Morton, A., & Scott, D. R. 2007, “The association between perceived audit firm service quality and behavioural intentions”, Journal of Contemporary Issues in Business & Government, 13(2), pp.17-30.
  • Mpinganjira, M. 2015, “An Investigation Of Perceived Service Quality In Online Shopping: A Hierarchical Approach”, The Journal of Applied Business Research, 31(1), pp.115-130.
  • Oliver, R. L. 1997, “Satisfaction: A Behavioral Perspective on the Consumer”, Boston: McGraw-Hill
  • Oyeniyi, J. O., & Abiodun, A. 2009, “Switching Cost and Customers Loyalty in the Mobile Phone Market: The Nigerian Experience”, Business Intelligence Journal, 3(1), pp.111-121.
  • Parasuraman, A. Zeithalm, V.A. ;& Berry, L. L. 1985, “A Conceptual Model of Service Quality and Its Implications for Future Research”, Journal of Marketing, vol. 49, no.4, pp.41-50.
  • Parasuraman, A., Zeithaml, V. A., & Berry, L. L. 1988, “Servqual: A Multiple-Item Scale for Measuring Customer Perceptions of Service Quality”, Journal of Retailing, 64(1), pp.12-40.
  • Peter, J.P. & Olson, J.C. 2010, “Consumer Behavior & Marketing Strategy”, McGraw-Hill Irwin, 9.Edition.
  • Pizam, A., & Ellis, T. 1999, “Customer Satisfaction and Its Measurement in Hospitality Enterprises”, International Journal of Contemporary Hospitality Management, 11(7), pp.326-339.
  • Porter, M. 2007, “Rekabet Stratejisi: Sektör ve Rakip Analizi Teknikleri”, (Çev. Gülen Ulubilgen), Sistem Yayıncılık, İzmir.
  • Rust, R. T., Zahorik, A. J., & Keiningham, T. L. 1995, “Return on quality (ROQ): Making service quality financially accountable”, The Journal of Marketing, pp.58-70.
  • 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 (JBER), 2(11), pp.75-86.
  • Sharma, N. 2003, “The Role of Pure and Quasi-Moderators in Services: An EmpiricalInvestigation of Ongoing Customer–Service-Provider Relationships”, Journal of Retailing and Consumer Services, 10, pp.253–262.
  • Smith, A.K., Bolton, R.K., & Wagner, J. 1999, “A Model of Customer Satisfaction with Service Encounters Involving Failure and Recovery”, Journal of Marketing Research, vol. 34, pp.356-72.
  • Swaen, V., & Chumpitaz, R. C. 2008, “Impact of Corporate Social Responsibility On Consumer Trust. Recherche et Applications en Marketing“,, (English Edition), 23(4), pp.7-34.
  • Türk, Z. 2009, “Denetim Firmalarının Sunduğu Hizmet Kalitesi Müşteri Tatmini Ve Sadakati: Servperf Ölçeği”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(1), ss.399-416.
  • Ustaahmetoğlu, E., & Savcı, M. 2011, “Muhasebe Meslek Mensuplarının Sundukları Hizmetin Kalitesini Değerlendirmesi ve Örnek Bir Uygulama”, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22(2), ss.168-184.
  • Ustaahmetoğlu, E., Aygün, D., & Savcı, M. 2013, “Muhasebe Bürolarında Sunulan Hizmetin Kalitesinin Müşteriler Tarafından Değerlendirilmesine Yönelik Bir Uygulama”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 9(18), ss.239-254.
  • Vasudevan, H., Gaur, S.S., & Shinde, R.K. 2006, “Relational Switching Costs, Satisfaction and Commitment: A Study in The Indian Manufacturing Context”, Asia Pacific Journal of Marketing and Logistics, 18(4), pp.342-353.
  • Wall, E. A., & Berry, L. L. 2007, “The Combined Effects of the Physical Environment and Employee Behavior on Customer Perception of Restaurant Service Quality”, Cornell Hotel and Restaurant Administration, 48 (1), 59-69.
  • Wang, C. 2010, Service Quality, “Perceived Value, Corporate Image and Customer Loyalty in the Context of Varying Levels of Switching Costs”, Psychology & Marketing, 27(3), pp.252-262.
  • Yang, Z., & Peterson, R. T. 2004, “Customer Perceived Value, Satisfaction and Loyalty: The Role of Switching Costs”, Psychology & Marketing, 21(10), pp.799-822.
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THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION, SWICTHING COST AND BEHAVIORAL INTENTIONS

Year 2017, Volume: 4 Issue: 3, 304 - 315, 30.09.2017
https://doi.org/10.17261/Pressacademia.2017.698

Abstract

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.

References

  • Anderson, E.W., & Sullivan, M.W. 1993, “Antecedents and Consequences of Customer Satisfaction For Firms”, Marketing Sciences, 12 (2), pp.125-143.
  • Armstrong, R., & Smith, M. 1996, “Marketing Cues and Perceptions of Service Quality in the Selection of Accounting Firms”, Journal of Customer Service in Marketing & Management, 2(2), pp. 37-59.
  • Aydın, S., & Özer, G. 2005, “The Analysis of Antecedents of Customer Loyalty in The Turkish Mobile Telecommunication Market”, European Journal of Marketing, 39, ss.910–925.
  • Banar, K., & Ekergil, V. 2010, “Muhasebe Meslek Mensuplarının Hizmet Kalitesi: Sunulan Hizmetlerin Kalitesi ile Müşteri Memnuniyeti İlişkisi Eskişehir Uygulaması”, Anadolu Üniversitesi Sosyal Bilimler Dergisi, 10(1), ss.39-60.
  • Beatty, S. E., Jones, M. A., & Mothersbaugh, D. V. 2000, “Switehing Bamers and Repurehase Intentions in Services”, Journal of Retailing, Vol.76(2), pp.259-274,
  • Burnham, T.A., Freys, J.K., & Mahajan, V. 2003, “Consumer Switching Costs: A Typology, Antecedents, and Consequences”, Journal of Academy of Marketing Sciences, 31 (2), pp.109-126.
  • Cronin, J. J., & Taylor, S. A. 1992, “Measuring Service Quality: A Reexamination and Extension”, The journal of Marketing, 56 (3), pp. 55-68.
  • Cronin, J. J., & Taylor, S. A. 1994, “SERVPERF versus SERVQUAL: Reconciling Performance-Based and Perceptions-Minus-Expectations Measurement of Service Quality”, Journal of Marketing, 58 (1), pp. 125-131.
  • Cronin, J. J., Brady, M. K., & Hult, G. T. M. 2000, “Assessing the Effects of Quality, Value and Customer Satisfaction on Consumer Behavioral Intentions in Service Environments”, Journal of Retailing, 76(2), pp.193-218.
  • Deming, W. E., & Edwards, D. W. 1982, “Quality, productivity, and competitive position”, Cambridge, MA: Massachusetts Institute of Technology. vol. 183.
  • Grönroos, C. 1984, “A Service Quality Model and Its Marketing Implications”, European Journal of Marketing, 18(4), pp.36-44.
  • Hank, S. L., & Baek, S. 2004, “Antecedents and Consequences of Service Quality in Online Banking: An Application of The SERVQUAL Instrument”, NA-Advances in Consumer Research, vol. 31, no. 1, pp.208-214.
  • Henning-Thurau, T. & Klee, A. 1997, “The Impact Of Customer Satisfaction And Relationship Quality On Customer Retention: A Critical Reassesement And Model Development”, Psychology & Marketing, 14(18), pp.737-764.
  • Higgins, Lexis F., & Ferguson, Jeffery M. 1991, “Practical Approaches for Evaluating the Quality Dimensions of Professional Accounting Services”, Journal of Professional Services Marketing, 7(1), pp.3-17.
  • Hubbert, A., Sehorn R., Garcia A. & Brown S. W. 1995, “Service Expectations: the Consumer Versus the Provider”, International Journal of Service Industry Management, 6 (1), pp.6-21.
  • Ishak, I., Hasnah, H., Daing, N.I., & Salmi, M.I. 2006, “Service Quality, Client Satisfaction and Loyalty Towards Audit Firms: Perceptions of Malaysian Public Listed Companies”, Managerial Auditing Journal, 21(7), pp.738-756.
  • Jones, M. A., Motherbaugh, D.L.,& Beatty, S.E. 2000, “Switching Barriers and Repurchase Intentions in Services”, Journal of Retailing, 76(2), pp.259–274.
  • Jones, M. A., Beatty, S. E., & Mothersbaugh, D. V. 2002, “Why Customers Stay: Measuring The Underlying Dimensions of Services Switehing Costs and Managing Their Differential Strategic Outcomes”, Journal of Business Research, 55, pp.441-450.
  • Jones, M.A., Reynolds, K.E., Mothersbaugh, D.L., & Beatty, S.E. 2007, “The Positive and Negative Effects of Switching Costs on Relational Outcomes”, Journal of Service Research, Vol. 9 (4), pp.335-355.
  • Juran, J., & Godfrey, A. B. 1999, “Quality Handbook” Republished McGraw-Hill.
  • Keng, K. A., & Liu, P. 1998, “Expectation of Service Quality in Professional Accounting Firms: A Singapore Study”, Journal of Customer Service in Marketing & Management, 5(2), pp.39-54.
  • Kennedy, P.1987, “The Rise and Decline of Great Powers: Economic Change and Military Conflict from 1500–2000” New York.
  • Kim, M., Kliger, D., & Vale, B. 2003, “Estirnating Switching Costs: The Case of Bankin”, Journal of Financial Intermediation, Article in Press.
  • Klemperer, P. 1987, “The Competitiveness of Markets With Switching Costs”, Rand Joumal of Economies, vol. 18, no: 1, Spring, pp.138-150.
  • Klemperer, P. 1995, “Competition When Consumer Have Switching Costs: An Overview With Applications To Industrial Organization,
  • Macroeconomics And InternataionaI Trade”, Review of Economic Studies, 62, pp.515-539.
  • Koç, F., Şahin N.K.,& Özbek, V. 2014, “Hizmet Hataları ve Algılanan Kalite Arasındaki İlişki Üzerinde Değiştirme Maliyetinin Düzenleyici Etkisi: Küçük İşletmeler ve Hizmet Satın Aldıkları Muhasebecilere Yönelik Bir Uygulama”, Pazarlama ve Pazarlama Araştırmaları Dergisi, Sayı: 14, ss.21-46.
  • Koç, F., & Şahin N.K. 2015, “Muhasebecilik Hizmetlerinde Değiştirme Maliyetleri”, İşletme Araştırmaları Dergisi, 7/2, ss.326-348.
  • Küçükaltın, G. 2007, “Hizmet Kalitesi Kavramında Genel Bir Yaklaşım ve Hizmet Kalitesinin Önemi”, Editörler: Gümüşoğlu, Ş., Pınar, İ., Akan, P. ve Akbaba, A., Hizmet Kalitesi: Kavramlar, Yaklaşımlar ve Uygulamalar, Detay Yayıncılık, Ankara.
  • Lam, S. Y., Shankar, V., Erramilli, M. K., & Murthy, B. 2004, “Customer Value, Satisfaction, Loyalty and Switching Costs: An Illustration From a Business-to-Business Service Context”, Journal of The Academy of Marketing Science, 32(3), pp.293-311.
  • Lee, J., Lee, J., & Feick, L. 2001, “The Impact of Switching Costs on the Customer Satisfaction Loyalty Link: Mobile Phone Service in France”, Journal of Services Marketing, 15(1), pp.35-48.
  • Lin, J.S.C., & Hsiech, P.L. 2005, “The Influence Of Technology Readiness On Satisfaction And Behavioral Intentions Toward Self-Service Technologies”, Computers in Human Behavior, 23(3), pp.1597-1615.
  • Meng, J., & Elliot, K.M. (2009). “Service Quality Dimensions: Antecedents of Consumer Switching Costs in Customer Relationships”, International Journal of Business Strategy, 9(2), pp.128-135.
  • Mohammad, A. A. S., & Alhamadani, S. Y. M. 2011, “Service Quality Perspectives and Customer Satisfaction in Commercial Banks Working in Jordan”, Middle Eastern Finance and Economics, 14(1), pp.60-72.
  • Morton, A., & Scott, D. R. 2007, “The association between perceived audit firm service quality and behavioural intentions”, Journal of Contemporary Issues in Business & Government, 13(2), pp.17-30.
  • Mpinganjira, M. 2015, “An Investigation Of Perceived Service Quality In Online Shopping: A Hierarchical Approach”, The Journal of Applied Business Research, 31(1), pp.115-130.
  • Oliver, R. L. 1997, “Satisfaction: A Behavioral Perspective on the Consumer”, Boston: McGraw-Hill
  • Oyeniyi, J. O., & Abiodun, A. 2009, “Switching Cost and Customers Loyalty in the Mobile Phone Market: The Nigerian Experience”, Business Intelligence Journal, 3(1), pp.111-121.
  • Parasuraman, A. Zeithalm, V.A. ;& Berry, L. L. 1985, “A Conceptual Model of Service Quality and Its Implications for Future Research”, Journal of Marketing, vol. 49, no.4, pp.41-50.
  • Parasuraman, A., Zeithaml, V. A., & Berry, L. L. 1988, “Servqual: A Multiple-Item Scale for Measuring Customer Perceptions of Service Quality”, Journal of Retailing, 64(1), pp.12-40.
  • Peter, J.P. & Olson, J.C. 2010, “Consumer Behavior & Marketing Strategy”, McGraw-Hill Irwin, 9.Edition.
  • Pizam, A., & Ellis, T. 1999, “Customer Satisfaction and Its Measurement in Hospitality Enterprises”, International Journal of Contemporary Hospitality Management, 11(7), pp.326-339.
  • Porter, M. 2007, “Rekabet Stratejisi: Sektör ve Rakip Analizi Teknikleri”, (Çev. Gülen Ulubilgen), Sistem Yayıncılık, İzmir.
  • Rust, R. T., Zahorik, A. J., & Keiningham, T. L. 1995, “Return on quality (ROQ): Making service quality financially accountable”, The Journal of Marketing, pp.58-70.
  • 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 (JBER), 2(11), pp.75-86.
  • Sharma, N. 2003, “The Role of Pure and Quasi-Moderators in Services: An EmpiricalInvestigation of Ongoing Customer–Service-Provider Relationships”, Journal of Retailing and Consumer Services, 10, pp.253–262.
  • Smith, A.K., Bolton, R.K., & Wagner, J. 1999, “A Model of Customer Satisfaction with Service Encounters Involving Failure and Recovery”, Journal of Marketing Research, vol. 34, pp.356-72.
  • Swaen, V., & Chumpitaz, R. C. 2008, “Impact of Corporate Social Responsibility On Consumer Trust. Recherche et Applications en Marketing“,, (English Edition), 23(4), pp.7-34.
  • Türk, Z. 2009, “Denetim Firmalarının Sunduğu Hizmet Kalitesi Müşteri Tatmini Ve Sadakati: Servperf Ölçeği”, Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(1), ss.399-416.
  • Ustaahmetoğlu, E., & Savcı, M. 2011, “Muhasebe Meslek Mensuplarının Sundukları Hizmetin Kalitesini Değerlendirmesi ve Örnek Bir Uygulama”, Kocaeli Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 22(2), ss.168-184.
  • Ustaahmetoğlu, E., Aygün, D., & Savcı, M. 2013, “Muhasebe Bürolarında Sunulan Hizmetin Kalitesinin Müşteriler Tarafından Değerlendirilmesine Yönelik Bir Uygulama”, Uluslararası Yönetim İktisat ve İşletme Dergisi, 9(18), ss.239-254.
  • Vasudevan, H., Gaur, S.S., & Shinde, R.K. 2006, “Relational Switching Costs, Satisfaction and Commitment: A Study in The Indian Manufacturing Context”, Asia Pacific Journal of Marketing and Logistics, 18(4), pp.342-353.
  • Wall, E. A., & Berry, L. L. 2007, “The Combined Effects of the Physical Environment and Employee Behavior on Customer Perception of Restaurant Service Quality”, Cornell Hotel and Restaurant Administration, 48 (1), 59-69.
  • Wang, C. 2010, Service Quality, “Perceived Value, Corporate Image and Customer Loyalty in the Context of Varying Levels of Switching Costs”, Psychology & Marketing, 27(3), pp.252-262.
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Details

Primary Language Turkish
Journal Section Articles
Authors

İsmail Atabay This is me

Fatih Koc

Mustafa Melkin Oder

Bayram Alamur This is me

Publication Date September 30, 2017
Published in Issue Year 2017 Volume: 4 Issue: 3

Cite

APA Atabay, İ., Koc, F., Oder, M. M., Alamur, B. (2017). MUHASEBE MESLEK MENSUPLARININ SUNDUĞU HİZMETİN KALİTESİ, MÜŞTERİ MEMNUNİYETİ, DEĞİŞTİRME MALİYETLERİ VE DAVRANIŞSAL NİYETLER. Journal of Economics Finance and Accounting, 4(3), 304-315. https://doi.org/10.17261/Pressacademia.2017.698

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