HİZMET HATALARI VE ALGILANAN KALİTE ARASINDAKİ İLİŞKİ ÜZERİNDE DEĞİŞTİRME MALİYETİNİN DÜZENLEYİCİ ETKİSİ: KÜÇÜK İŞLETMELER VE HİZMET SATIN ALDIKLARI MUHASEBECİLERE YÖNELİK BİR UYGULAMA

Öz

Bu çalışmanın amacı, hizmet hataları ile algılanan hizmet kalitesi arasındaki ilişkide değiştirme maliyetinin düzenleyici etkisinin olup olmadığının tespit edilmesidir. Bu çalışmada, hizmet hatalarının ortaya çıkması ile küçük işletmelerin muhasebecilerinden aldıkları hizmete yönelik kalite algısının olumsuz etkileneceği beklenmektedir. Bununla birlikte, değiştirme maliyetinin yüksek olduğu durumda, hizmet hataları ile algılanan kalite arasında ortaya çıkan negatif etkinin pozitife dönüşeceği varsayılmaktadır. Ancak, değiştirme maliyetinin düşük olduğu durumlarda ise, hizmet hataları ile algılanan kalite arasındaki negatif etkinin değişmeyeceği düşünülmektedir. Araştırma, Balıkesir il merkezinde, kolayda örnekleme yöntemi ile seçilen küçük işletme yetkilileriyle yüz yüze görüşülerek yapılmıştır. Toplamda, 272 anket analize tabi tutulmuştur. Yapılan analizler sonucunda, hizmet hataları ile algılanan hizmet kalitesi arasında değiştirme maliyetinin düzenleyici etkiye sahip olduğu tespit edilmiştir

Anahtar Kelimeler

• Değiştirme Maliyeti,Algılanan Hizmet Kalitesi,Hizmet Hataları

THE MODERATOR EFFECT OF SWITCHING COST ON THE RELATIONSHIP BETWEEN SERVICE FAILURE AND PERCEIVED SERVICE QUALİTY: A STUDY TOWARD SMALL BUSINESSES AND THEIR ACCOUNTANTS

Öz

The aim of this study is to determine whether switching cost has a moderator effect on the relationship between service failure and perceived service quality. In this study, it is expected that small businesses’ quality perceptions about their accountants’ service will be affected negatively from the emergence of service failure. It is also expected that the negative effect of service failure on perceived service quality will change to positive when switching cost is high. Sample of the study was determined with convenience sampling method, and research was conducted by interviewing face to face with small business executives. Result of the analysis of 272 data showed that switching cost has a moderator effect on the relationship between service failure and perceived service quality

Anahtar Kelimeler

• Switching Cost,Perceived Service Quality,Service Failures,Moderator Effect

Kaynakça

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