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THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS

Year 2017, Volume: 3 Issue: 1, 512 - 521, 30.06.2017
https://doi.org/10.17261/Pressacademia.2017.626

Abstract

Service
quality is expressed  as the difference
between expected and perceived service. Since the concept of service has an
abstract characteristics, the quality factor varies from consumer to consumer.
The concept of  behavioral intention  is an indicator  of that customers will continue to buy  service from the organization or leave the
organization. Members of accounting 
profession providing  public
accountant services that  are  the 
part of service sector, are affected by intense competition in the service
sector. For this reason,members of accounting 
profession are required to care about 
the service quality and customer satisfaction of the taxpayer  for whom they provide service. The
measurement of the quality of service of members of accounting  profession has become extremely important in
terms of  customer relations and the
continuity of relationship. The purpose of this study is to determine how
declarer  income taxpayers  perceive the quality of service which  they buy from the members of accounting  profession, and the influence of quality on
behavioral intention.In the scope of the study, it is expected that quality of
service will positively affect behavioral intention. For this purpose, 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. In the study, it was seen that physical qualities, reliability and
empathy dimensions were influential on customer satisfaction, and customer
satisfaction had a significant influence on behavioral intentions. 

References

  • Armstrong, Robert ve Smith, Malcolm (1996). Marketing Cues and Perceptions of Service Quality in the Selection of Accounting Firms. Journal of Customer Service in Marketing & Management, 2(2), 37-59.
  • 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), 39-60.
  • Cronin, J. J., & Taylor, S. A. (1992). Measuring Service Quality: A Reexamination and Extension. The journal of Marketing, 56 (3), 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), 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), 193-218.
  • Deming, W. E., & Edwards, D. W. (1982). Quality, productivity, and competitive position (Vol. 183). Cambridge, MA: Massachusetts Institute of Technology.
  • Field, A. (2009). Discovering Statistics Using SPSS, 3th Editon, Sage
  • Gaskin, J. http://statwiki.kolobkreations.com/index.php?title=Confirmatory_Factor_Analysis. Erişim Tarihi: 15.04.2017
  • Grönroos, C. (1984). A Service Quality Model and Its Marketing Implications. European Journal of Marketing, 18(4), 36-44.
  • Hair, J. F.,. Black, W. C., Babin, B. J., Anderson, R. E. (2010). Multivariate Data Analysis, Pearson.
  • Han, 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, Volume 31, Issue 1, 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), 737-764.
  • Higgins, Lexis F. ve Ferguson, Jeffery M. (1991). Practical Approaches for Evaluating the Quality Dimensions of Professional Accounting Services. Journal of Professional Services Marketing, 7(1),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), 6-21.
  • 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), 39-54.
  • Kennedy, P.(1987). The Rise and Decline of Great Powers: Economic Change and Military Conflict from 1500–2000. New York.
  • 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.
  • 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), 1597-1615.
  • 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), 60-72.
  • Mpinganjira, M. (2015). An Investigation Of Perceived Service Quality In Online Shopping: A Hierarchical Approach, The Journal of Applied Business Research, 31(1), 115-130.
  • 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), 17-30.
  • Oliver, R. L. (1997). Satisfaction: A Behavioral Perspective on the Consumer. Boston: McGraw-Hill
  • Parasuraman, A.; Zeithalm, Valarie A. ve Berry, Leonard L. (1985). A Conceptual Model of Service Quality and Its Implications for Future Research. Journal of Marketing, Vol. 49, No.4, 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), 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), 326-339.
  • Rust, R. T., Zahorik, A. J., & Keiningham, T. L. (1995). Return on quality (ROQ): Making service quality financially accountable. The Journal of Marketing, 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), 75-86.
  • Smith, A.K., Bolton, R.K. ve Wagner, J. (1999). “A Model of Customer Satisfaction with Service Encounters Involving Failure and Recovery”, Journal of Marketing Research, Vol. 34, 356-72.
  • Türk, Z. (2009). Denetim Firmalarının Sunduğu Hizmet Kalitesi Müşteri Tatmini Ve Sadakati: Servperf Ölçeği. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(1), 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), 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), 239-254.
  • Wall, E. A. and 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.
  • Yang, J., Yingkang, G. ve Jian, C. (2011). Festival Tourists’Emotion, Perceived Value, and Behavioral Intentions:A Test of the Moderating Effect of Festivalscape, Journal of Convention & Event Tourism, 12: 25–44.
  • Yanık, A., Dinçel, G., Yıldız, F.,& Karacan, S. (2012). Muhasebe Meslek Mensuplarının İdeal Hizmet ve Mevcut Hizmet Kalitesi Algılarının Servqual Modeli ile Değerlendirilmesi. Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 9(20), 593-604.
  • Yayla, H. E., & Cengiz, E. (2006). Muhasebe Bürolarında Algılanan Hizmet Kalitesi ve Mükelleflerin Tatmin Düzeylerine Yönelik Yapısal Bir Model Önerisi II. MUFAD Muhasebe ve Finansman Dergisi, 31, 175-184.
  • Yıldız, F., Dinçel, G., & Yanık, A. (2013). An Assessment of Account Service Quality from the Customer Perspective. European Journal of Scientific Research, Vol.103, No:4, 598-609.
  • Zeithaml, V. A., (1988).Consumer Perceptions of Price, Quality, and Value: A MeansEnd Model and Synthesis of Evidence, Journal of Marketing, 52 (July), 2-22.
Year 2017, Volume: 3 Issue: 1, 512 - 521, 30.06.2017
https://doi.org/10.17261/Pressacademia.2017.626

Abstract

References

  • Armstrong, Robert ve Smith, Malcolm (1996). Marketing Cues and Perceptions of Service Quality in the Selection of Accounting Firms. Journal of Customer Service in Marketing & Management, 2(2), 37-59.
  • 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), 39-60.
  • Cronin, J. J., & Taylor, S. A. (1992). Measuring Service Quality: A Reexamination and Extension. The journal of Marketing, 56 (3), 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), 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), 193-218.
  • Deming, W. E., & Edwards, D. W. (1982). Quality, productivity, and competitive position (Vol. 183). Cambridge, MA: Massachusetts Institute of Technology.
  • Field, A. (2009). Discovering Statistics Using SPSS, 3th Editon, Sage
  • Gaskin, J. http://statwiki.kolobkreations.com/index.php?title=Confirmatory_Factor_Analysis. Erişim Tarihi: 15.04.2017
  • Grönroos, C. (1984). A Service Quality Model and Its Marketing Implications. European Journal of Marketing, 18(4), 36-44.
  • Hair, J. F.,. Black, W. C., Babin, B. J., Anderson, R. E. (2010). Multivariate Data Analysis, Pearson.
  • Han, 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, Volume 31, Issue 1, 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), 737-764.
  • Higgins, Lexis F. ve Ferguson, Jeffery M. (1991). Practical Approaches for Evaluating the Quality Dimensions of Professional Accounting Services. Journal of Professional Services Marketing, 7(1),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), 6-21.
  • 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), 39-54.
  • Kennedy, P.(1987). The Rise and Decline of Great Powers: Economic Change and Military Conflict from 1500–2000. New York.
  • 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.
  • 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), 1597-1615.
  • 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), 60-72.
  • Mpinganjira, M. (2015). An Investigation Of Perceived Service Quality In Online Shopping: A Hierarchical Approach, The Journal of Applied Business Research, 31(1), 115-130.
  • 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), 17-30.
  • Oliver, R. L. (1997). Satisfaction: A Behavioral Perspective on the Consumer. Boston: McGraw-Hill
  • Parasuraman, A.; Zeithalm, Valarie A. ve Berry, Leonard L. (1985). A Conceptual Model of Service Quality and Its Implications for Future Research. Journal of Marketing, Vol. 49, No.4, 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), 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), 326-339.
  • Rust, R. T., Zahorik, A. J., & Keiningham, T. L. (1995). Return on quality (ROQ): Making service quality financially accountable. The Journal of Marketing, 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), 75-86.
  • Smith, A.K., Bolton, R.K. ve Wagner, J. (1999). “A Model of Customer Satisfaction with Service Encounters Involving Failure and Recovery”, Journal of Marketing Research, Vol. 34, 356-72.
  • Türk, Z. (2009). Denetim Firmalarının Sunduğu Hizmet Kalitesi Müşteri Tatmini Ve Sadakati: Servperf Ölçeği. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18(1), 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), 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), 239-254.
  • Wall, E. A. and 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.
  • Yang, J., Yingkang, G. ve Jian, C. (2011). Festival Tourists’Emotion, Perceived Value, and Behavioral Intentions:A Test of the Moderating Effect of Festivalscape, Journal of Convention & Event Tourism, 12: 25–44.
  • Yanık, A., Dinçel, G., Yıldız, F.,& Karacan, S. (2012). Muhasebe Meslek Mensuplarının İdeal Hizmet ve Mevcut Hizmet Kalitesi Algılarının Servqual Modeli ile Değerlendirilmesi. Mustafa Kemal Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 9(20), 593-604.
  • Yayla, H. E., & Cengiz, E. (2006). Muhasebe Bürolarında Algılanan Hizmet Kalitesi ve Mükelleflerin Tatmin Düzeylerine Yönelik Yapısal Bir Model Önerisi II. MUFAD Muhasebe ve Finansman Dergisi, 31, 175-184.
  • Yıldız, F., Dinçel, G., & Yanık, A. (2013). An Assessment of Account Service Quality from the Customer Perspective. European Journal of Scientific Research, Vol.103, No:4, 598-609.
  • Zeithaml, V. A., (1988).Consumer Perceptions of Price, Quality, and Value: A MeansEnd Model and Synthesis of Evidence, Journal of Marketing, 52 (July), 2-22.
There are 39 citations in total.

Details

Journal Section Articles
Authors

İsmail Atabay This is me

Fatih Koc

Mustafa M. Oder

Bayram Alamur This is me

Publication Date June 30, 2017
Published in Issue Year 2017 Volume: 3 Issue: 1

Cite

APA Atabay, İ., Koc, F., Oder, M. M., Alamur, B. (2017). THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS. PressAcademia Procedia, 3(1), 512-521. https://doi.org/10.17261/Pressacademia.2017.626
AMA Atabay İ, Koc F, Oder MM, Alamur B. THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS. PAP. June 2017;3(1):512-521. doi:10.17261/Pressacademia.2017.626
Chicago Atabay, İsmail, Fatih Koc, Mustafa M. Oder, and Bayram Alamur. “THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS”. PressAcademia Procedia 3, no. 1 (June 2017): 512-21. https://doi.org/10.17261/Pressacademia.2017.626.
EndNote Atabay İ, Koc F, Oder MM, Alamur B (June 1, 2017) THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS. PressAcademia Procedia 3 1 512–521.
IEEE İ. Atabay, F. Koc, M. M. Oder, and B. Alamur, “THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS”, PAP, vol. 3, no. 1, pp. 512–521, 2017, doi: 10.17261/Pressacademia.2017.626.
ISNAD Atabay, İsmail et al. “THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS”. PressAcademia Procedia 3/1 (June 2017), 512-521. https://doi.org/10.17261/Pressacademia.2017.626.
JAMA Atabay İ, Koc F, Oder MM, Alamur B. THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS. PAP. 2017;3:512–521.
MLA Atabay, İsmail et al. “THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS”. PressAcademia Procedia, vol. 3, no. 1, 2017, pp. 512-21, doi:10.17261/Pressacademia.2017.626.
Vancouver Atabay İ, Koc F, Oder MM, Alamur B. THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS. PAP. 2017;3(1):512-21.

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