MUHASEBE MESLEK MENSUPLARININ SUNDUKLARI HİZMETİN KALİTESİNİ DEĞERLENDİRMESİ VE ÖRNEK BİR UYGULAMA

Öz

Araştırmanın amacı muhasebe bürolarında sunulan hizmetlerinin algılanan ve beklenen hizmet kalitesi arasındaki boşluğun muhasebeciler tarafından nasıl algılandığının ortaya çıkarılmasıdır. Rize‟de faaliyet gösteren muhasebe bürolarının algılama ve beklentileri SERVQUAL modeli kullanılarak ortaya çıkarılmıştır. Muhasebe büroları hizmet kalitesi ölçümünde fiziksel güvenirlilik heveslilik güven ve empati boyutlarından oluşan SERVQUAL ölçeği kullanılmıştır. Veriler birincil veri olarak 2011 yılında 55 muhasebe bürosundan toplanmıştır. Muhasebe meslek mensupları sundukları muhasebe hizmet algılamalarında heveslilik ve empati boyutlarında kendilerini daha üstün kalitede algılarken diğer boyutlarda algıladıkları hizmet ile sundukları hizmetin birbirine eşit olarak algılamaktadırlar

Anahtar Kelimeler

• SERVQUAL, Hizmet kalitesi, Muhasebeci, Müşteri tatmini

Öz

The purpose of this research is to explore the gap between account service quality perception and expectation of accounting office through accountant‟s evaluation of the office services. The perceptions and expectations of the accounting office in RİZE was measured by using the SERVQUAL scale. The five dimensions of the SERVQUAL scale, tangibility, reliability, responsiveness, assurance and empathy, were used to measure the service quality of accounting office. The research was conducted using primary data from 55 accounting office in 2011. Accountants evaluated their services that were superior quality with responsiveness and empathy but along the other dimensions of the SERVQUAL scale, perception and expectation were equal

Anahtar Kelimeler

• SERVQUAL, Services quality, Accountants, Customer satisfaction

Kaynakça

1. Arıkan Yahya (2009), 3568 Sayılı Kanun Ve Yönetmelikler Meslek Mevzuatı ,İSMMMO Mevzuat Serisi:1, İstanbul
2. Babakus Emin ve W. Glynn Mangold (1989), "Adapting the 'SERVQUAL' Scale to Health Care Environment: An Empirical Assessment" In Enhancing Knowledge Development in Marketing. Eds. P. Bloom, R. Winer, H. Kassarjian, D. Scammon, B. Weitz, R. Speckman, V. Mahajan, ve M. Levy. Chicago: American Marketing-Association: Chicago IL, p.195
3. Bakır Mehnet (2011), Denetim ve Meslek Hukuku, Murathan Yayınevi, 6. Baskı, Trabzon
4. Banar Kerim ve Vedat Ekergil (2010), `Muhasebe Meslek Mensuplarının Hizmet Kalitesi: Su- nulan Hizmetlerin Kalitesi ile Müşteri Memnuniyeti İlişkisi ve Eskişehir Uygulaması` Ana- dolu Üniversitesi Sosyal Bilimler Dergisi Cilt.10 - Sayı: 1 ss: 39–60
5. Bojanic David C. ve L. Drew Rosen (1994), `Measuring Service Quality in Restaurants: an Application of the SERVQUAL Instrument` Journal of Hospitality & Tourism Research, Volume: 18 August, Number. 1 pp:3-14
6. Buttle, Francis. (1996), “SERVQUAL: Review, Critique, Research Agenda”, European Journal of Marketing, Vol: 30 No. 1, pp. 8-32.
7. Erol Mikail (2007), `Muhasebe Meslek Elemanlarının Sundukları Hizmetlerin Mükellefleri Tatmin Eden Özelliklerini Belirlemeye Yönelik Ampirik Bir Çalışma` Selçuk üniversitesi Karman İİBF Dergisi Sayı:12 Yıl: 9 Haziran ss.244-252
8. Francis Jere R. ve Michael D. Yu (2009), "Big 4 Office Size and Audit Quality" The Accounting Review Volume: 84 Iss.5 pp.1521-1552.

9. Garvin, A. David. (1984). `What does "Product Quality" Really Mean? ` Sloan Management Review, Vol. 26, No.1 pp. 25-43
10. Garvin, A. David. (1987). “Competing on the Eight Dimensions of Quality”. Harvard Business Review, Nov/Dec, Vol. 65 Issue 6, pp.101-109
11. Gilmore Audrey ve Rosalind McMullan, (2009) "Scales in Services Marketing Research: a Critique and Way Forward", European Journal of Marketing, Vol: 43 Iss: 5/6, pp.640 – 651
12. Ismail Ishak, Hasnah Haron, Daing Nasir Ibrahim ve Salmi Mohd Isa, (2006) "Service Quality, Client Satisfaction and Loyalty Towards Audit Firms: Perceptions of Malaysian Public Listed Companies", Managerial Auditing Journal, Vol. 21 Iss: 7, pp.738 – 756
13. Kotler Philip, (2000). Marketing Management, International Edition, The Millenium Edition, Prentice-Hall Inc. New Jersey
14. Kotler Philip ve Kevin Lane Keller (2011), Marketing Management, 13th Edition (Upper Saddle River, New Jersey: Pearson Education Inc./Prentice Hall
15. Ladhari Riadh, (2009) "A Review of Twenty Years of SERVQUAL Research", International Journal of Quality and Service Sciences, Vol. 1 Iss: 2, pp.172-198
16. Malhotra K. Naresh (2007) Marketing Research an Applied orientation 5th Edition Pearson Prentice Hall
17. Marketing Definitions (1960) American Marketing Association, Chicago, s.21 aktaran İlhan Ce- malcılar (1987), Pazarlama-Kavramlar Kararlar Beta Basım Yayım Dağıtım A.Ş. Eskişehir
18. Mucuk İsmet (1994), Pazarlama İlkeleri 6. Basım Der Yayınevi, İstanbul
19. Örten Remzi (2003) Genel Muhasebe Tekdüzen Muhasebe Sistemi ile Uyumlu 3.Baskı, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Yayınları, Ankara
20. Pakdil Fatma ve Özlem Aydın (2007), `Expectations and Perceptions in Airline Services: An Analysis Using Weighted SERVQUAL Scores` Journal of Air Transport Management Volume 13, Issue 4, July, pp:229-237
21. Palmer Adrian (2005), Principles of Services Marketing, McGraw-Hill Publishing Company, 4th ed. England
22. Parasuraman A., Valarie A. Zeithaml ve Leonard L. Berry (1985) “A Conceptual Model of Ser- vice Quality and Its Implications for Future Research” The Journal of Marketing Vol. 49, No. 4, Autumn, pp.41-50
23. Parasuraman A., Zeithaml Valarie A. ve Leonard L. Berry (1988) “SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality”. Journal of Retailing, Spring, Vol. 64 Issue 1, pp.12-40
24. Parasuraman, A. (2000), „„Superior Customer Service and Marketing Excellence: Two Sides of the Same Success coin‟‟, Vikalpa, Vol. 25 No. 3, pp. 3-13.
25. Parasuraman, A., Zeithaml, V.A. ve Berry, L. (1985), „„A Conceptual Model of Service Quality and Its Implications for Future Research‟‟, Journal of Marketing, Vol. 49, Fall, pp. 41-50.
26. Reeves Carol A. ve David A. Bednar (2004), ”Defining Quality: Alternatives and Implications” The Academy of Management Review Vol. 19, No. 3, Jul., 1994 pp.419-445
27. Saxby Carl L., Craig R. Ehlen ve Timothy R. Koski (2004) `Service Quality in Accounting Firms: The Relationship of Service Quality to Client Satisfaction and Firm/Client Conflict` Journal of Business & Economics Research Volume: 2, Number 11 pp.75-85
28. Srinivas Durvasula ve Steven Lysonski (2010) “Diagnosing Service Quality in Retailing: The Case of Singapore” Journal for International Business and Entrepreneurship Development Volume: 5, Number: 1 pp.1 – 17
29. Sürmeli Fevzi (2006) İşletme ve Muhasebe, Anadolu Üniversitesi Yayını No:1341, içinde Genel Muhasebe, Editör Fevzi Sürmeli, Eskişehir
30. Vaughan Elizabeth ve Helen Woodruffe-Burton (1993), “The Disabled Student Experience: Does The SERVQUAL Scale Measure Up?” Quality Assurance in Education Vol. 19 Iss: 1, pp.28 - 49
31. Yayla H. Erdoğan. ve Cengiz, Ekrem (2006), “Muhasebe Bürolarında Algılanan Hizmet Kalitesi ve Mükelleflerin Tatmin Düzeylerine Yönelik Yapısal Bir Model Önerisi II”. MUFAD Mu- hasebe ve Fınansman Dergisi, Sayı: 31 ss.175-184