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

Year 2017, , 512 - 521, 30.06.2017

İsmail Atabay Fatih Koc , Mustafa M. Oder , Bayram Alamur

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. 

Keywords

Members of accounting profession (Public Accountant Services), service quality, customer satisfaction, behavioral intentions

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