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

Yıl 2014, Cilt: 7 Sayı: 14, 21 - 46, 01.12.2014

Fatih Koç Nisa K. Şahin Volkan Özbek

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

• Ağbuğa, B. (2013). “İlköğretim Beden Eğitimi Yapılandırmacı Öğretim Yaklaşı- mı Ölçeğinin Türkçe Versiyonu: Bir Geçerlilik ve Güvenilirlik Çalış- ması”, Pamukkale Journal of Sport Science, 4 (1): 118-126
• Akıns, T. (2012). “Failure and Recovery: An Opportunity to Reconnect and Re- commit to Customers After Service Failure in the Internet-Based Ser- vice Encounters”, The Journal of American Academy of Business, 18 (1) : 32
• Anderson, E.W. ve Sullivan ,M. W. (1993). “Antecedents and Consequences of Customer Satisfaction For Firms”. Marketing Sciences, 12 (2): 125-143
• Aydın, S., Özcan, M. ve Yücel, R. (2007). “Türk GSM Sektöründe Abonelerin Sadakat Tutumu ve Değiştirme Maliyetinin Rolü”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 12(2): 219-234
• Aydın, S., Özer, G. ve Arasil, Ö. (2005). “Customer Loyalty and The Effect of Switching Costs as A Moderator Variable: A Case in The Turkish Mobile Phone Market”, Marketing Intelligence & Planning, 23 (1): 89 - 103
• Baker, T. L., Meyer, T. ve Johnson, J.D. (2008). “Individual Differences in Percep- tions of Service Failure and Recovery: The Role of Race and Discri- minatory Bias”, Journal of Academy of Marketing Science, 36, 552–564
• Baron, R. M. ve Kenny, D. A. (1986). “The Moderator-Mediator Variable Distinc- tionin Social Psychological Research: Conceptual, Strategic, And Sta- tistical Considerations”, Journal of Personality and Social Psychology, 51 (6): 1173-1182
• Bayram, Nuran (2010). Yapısal Eşitlik Modellemesine Giriş: AMOS Uygulamaları, Ezgi Kitabevi, Bursa
• Bitner, M. J., Booms, B. H. ve Tetreault, M. S. (1990). “The Service Encounter: Diagnosing Favorable and Unfavorable Incidents”, Journal of Marke- ting, 54, 71–84.
• Blasco, M. F., Saura, I. G., Contríb, G. B. ve Velázquez, B. M. (2010). “Measu- ring The Antecedents of E-Loyalty and The Effect of Switching Costs on Website”, The Service Industries Journal, 30 (11): 1837-1852
• Bolton, R. N. ve Drew, J. H. (1991). “A Multistage Model of Customers' Assess- ments of Service Quality and Value”, Journal of Consumer Research, Vol.17, 375- 384
• Bozkurt, O. (2014). “Mükellef Firmanın İç Muhasebe Kontrol Sistemi, Firma Büyüklüğü ve Ününün Bağımsız Muhasebeci Geliri ve Hizmet Per- formansı Üzerine Etkisi”, Uluslararası Yönetim İktisat ve İşletme Dergi- si, 10 (21):65-86
• Burnham, T.A., Freys, J.K. ve Mahajan, V. (2003). “Consumer Switching Costs: A Typology, Antecedents, and Consequences”, Journal of Academy of Marketing Sciences, 31 (2): 109-126
• Buttle, F. ve Burton, J. (2002). “Does Service Failure Influence Customer Lo- yalty”, Journal of Consumer Behaviour, 1(3): 217-227
• Büyüköztürk, Şener (2006). Sosyal Bilimler İçin Veri Analizi El Kitabı- İstatistik, Araştırma Deseni SPSS Uygulamaları Ve Yorum, Pegem Akademi Ya- yıncılık, 6. Baskı, Ankara
• Caceres, R. C. ve Paparoidamis, N. G. (2007). “Service Quality, Relationship Satisfaction, Trust, Commitment and Business-to-Business Loyalty”, European Journal of Marketing, 41 (7/8): 836-867
• Colgate, M. ve Norris, M. (2001). “Developing a Comprehensive Picture of Ser- vice Failure”, International Journal of Service Industry Management, 12 (3/4): 215-233
• Craighead, C. W., Karwan, K. R. ve Miller, J. L. (2004). “The Effects of Severity of Failure and Customer Loyalty on Service Recovery Strategies”, Production and Operations Management,13(4): 307-321
• Çatal, F. (2007). “Bölgesel Kalkınmada Küçük ve Orta Boy İşletmelerin (KOBİ) Rolü”, Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 10(2):333- 352
• Çelik, H. (2009). “Hizmet Ortamının Şehirlerarası Yolcu Taşıma Hizmetlerinde Algılanan Kalite Üzerindeki Etkisinin İncelenmesi”, İstanbul Üniversi- tesi İşletme Fakültesi Dergisi, 38 (2): 157-183
• De Matos, C. A., Henrique, J. L. ve De Rosa, F. (2009). “The Different Roles of Switching Costs on The Satisfaction-Loyalty Relationship”, Internati- onal Journal of Bank Marketing, 27 (7): 506-523
• De Matos, C. A., Rossi, C. A. V., Veiga, R. T. ve Vieira, V. A. (2009). “Consumer Reaction to Service Failure and Recovery: The Moderating Role of Attitude Toward Complaining”, Journal of Services Marketing, 23(7): 462–475
• De Ruyter, K. Wetzels, M. ve Bloemer, J. (1998). “On The Relationship Between Perceived Service Quality, Service Loyalty and Switching Costs”, In- ternational Journal of Service Industry Management, 9 (5): 436 - 453
• Dick, A.S. ve Basu, K. (1994). “Customer Loyalty: Toward An Integrated Con- ceptual Framework”, Journal of the Acedemy of Marketing Science, Vol. 22, 99-113.
• Du, J., Fan, X. ve Feng, T. (2010). “An Experimental Investigation of The Role of Face in Service Failure and Recovery Encounters”, Journal of Consu- mer Marketing, 27(7): 584–593
• Fornell, C., (1992). “A National Customer Satisfaction Barometer: The Swedish Experience”, Journal of Marketing, Vol. 56, (January): 6-21
• Frazier, P. A., Tix, A. P. ve Baron, K. E. (2004). “Testing Moderator and Mediator Effects in Counseling Psychology Research”, Journal of Counseling Psychology, 51(1):115–34.
• Ganesh, J., Arnold, M. J. ve Reynolds, K.E. (2000). “Understanding the Customer Base of Service Providers: An Examination of the Differences Between Switchers and Stayers”, Journal of Marketing, Vol. 64 (July): 65-87
• Harris, K.E., Mohr, L.E. ve Bernhardt, K.L. (2006). “Online Service Failure, Con- sumer Attributions and Expectations”, Journal of Services Marketing, 20(7): 453–458
• Hedrick, N., Beverland M. ve Minahan, S. (2007). “An Exploration of Relational Customers’ Response to Service Failure”, Journal of Services Marke- ting, 21(1): 64–72
• Hess, R. L., Ganesan, S. ve Klein, N. M. (2003). “Service Failure and Recovery: The Impact of Relationship Factors on Customer Satisfaction”, Aca- demy of Marketing Science. Journal; Spring, 31(2): 127- 145
• Holloway, B. B., Beatty, S. E. (2003). “Service Failure in Online Retailing: A Re- covery Opportunity”, Journal of Service Research, 6 (1): 92-105
• Hayes, A., http://www.afhayes.com/spss-sas-and-mplus-macros-and-code.html (Erişim tarihi: 25.03.2014)
• http://www.kosgeb.gov.tr/UserFiles/File/kobi_tanimi.pdf (Erişim tarihi: 21.03.2014)
• http://www.tesmer.org.tr/index.php?option=com_content&view=article&id=91 &Itemid=101 (Erişim tarihi: 21.03.2014)
• Ibanez, V. A., Hartmann, P. ve Calvo, P. Z., (2006). “Antecedents of Cus tomer Loyalty in Residential Energy Markets: Service Quality, Satis faction, Trust and Switching Costs”, The Service Industries Journal, 26 (6): 633–650
• Jones, M. A., Mothersbaugh, D. E. ve Beatty, S. E., (2000). “Switching Barriers and Repurchase Intentions in Services”, Journal of Retailing, 76(2): 259–274
• Jones, M. A., Reynolds C.E., Mothersbaugh D. E. ve Beatty S E., (2007). “The Positive and Negative Effects of Switching Costs on Relational Out- comes”, Journal of Service Research, 9 (4): 335-355
• Kalaycı, Şeref (2008). SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, Asil Yayın Dağıtım, 3. Baskı, Ankara
• Keaveney, S. M. (1995). “Customer Switching Behavior in Service Industries: An Expioratory Study”, Journal of Marketing, Vol. 59, 71-82
• Lee, J., Lee, J. ve Feick, L. (2001). “The Impact of Switching Costs on The Custo- mer Satisfaction-Loyalty Link: Mobile Phone Service in France”, Jo- urnal of Services Marketing, 15 (1): 35 - 48
• Liljander, V. ve Strandvik T. (1993). “Estimating Zones Of Tolerance in Percei- ved Service Quality and Perceived Service Value”, International Jour- nal of Service Industry Management; 4(2): 6-28
• Li, D., Li, Z. ve Peng, X. (2011). “Moderating Effect of Service Failure on the Relationship Between Service Recovery and Customer Satisfaction: Evidence from Online Shopping”, Contemporary Logistics, 05, 1838- 739X, 91-95
• Lin, H-H., Wang, Y-S. ve Chang, L-K. (2011). “Consumer Responses to Online Retailer’s Service Recovery After A Service Failure: A Perspective of Justice Theory”, Managing Service Quality, 21(5): 511-534
• Mattila, A. S., (2004). “The Impact of Service Failures on Customer Loyalty: The Moderating Role of Affective Commitment”, International Journal of Service Industry Management, 15(2): 134-149
• McCollough, M. A. (1995). The Recovery Paradox: A Conceptual Model and Empiri- cal Investigation of Customer Satisfaction and Service Quality Attitudes After Service Failure And Recovery, Yayınlanmamış Doktora Tezi, Texas A&M University
• McCollough, M. A. (1998). “The Effect of Perceived Justice and Attributions Regarding Service Failure and Recovery On Post-Recovery Customer Satisfaction and Service Quality Attitudes”, American Marketing Asso- ciation. Conference Proceedings, Summer, 9, 163
• McCollough, M. A., Berry L. L. ve Yadav, M. S. (2000). “An Empirical Investiga- tion of Customer Satisfaction After Service Failure and Recovery”, Journal of Service Research, 3(2): 121-137
• Özer, G. ve Aydın, S., (2004). “GSM Sektöründe Müşteri Sadakati, Memnuniye- ti, Değiştirme Maliyeti ve Güven Arasındaki İlişki”, İktisadi ve İdari Bilimler Dergisi, Cilt: 18, Eylül, Sayı: 3-4: 157-179
• Özgener, Ş. (2003). “Büyüme Sürecindeki KOBİ’lerin Yönetim Ve Organizasyon Sorunları: Nevşehir Un Sanayii Örneği”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Sayı: 20, Ocak-Haziran, 137-161
• Parasuraman, A., Zeithaml, V. A. ve Berry, L. L. (1988). “Servqual: A Multiple- Item Scale for Measuring Customer Perceptions of Service Quality”, Journal of Retailing, Spring, 12-40
• Porter, M. E., (2007). Rekabet Stratejisi: Sektör ve Rakip Analizi Teknikleri, (Çev: Gülen Ulubilgen), Sistem Yayıncılık, İstanbul
• Ranaweera, C. ve Prabhu, J. (2003). “On The Relative Importance of Customer Satisfaction and Trust as Determinants of Customer Retention and Positive Word of Mouth”, Journal of Targeting, Measurement and Analysis for Marketing, 12 (1): 82-90.
• Sharma, N. (2003), “The Role Pure and Quasi-Moderators in Services: An Empi- rical Investigation Of Ongoing Customer-Service-Provider Relati- onships”, Journal of Retailing and Consumer Services, 10(4), 253-62
• Sharma, N. ve Patterson, P.G. (2000). “Switching Costs, Alternative Attractive- ness and Experience as Moderators of Relationship Commitment in Professional Consumer Services”, International Journal of Service In- dustry Management, 11 (5): 470-490.
• Sivakumar, K., Li, M. ve Dong, B. (2014). “Service Quaiity: The Impact of Frequency, Timing, Proximity, and Sequence of Failures and Delig- hts”, Journal of Marketing, Vol. 78, (January), 41-58
• Smith, A.K., Bolton, R.K. ve Wagner, J. (1999). “A Model of Customer Satisfac- tion with Service Encounters Involving Failure and Recovery”, Jour- nal of Marketing Research, Vol. 34, 356-72.
• Swaen V. ve Chumpitaz, R. C. (2008). “Impact of Corporate Social Responsibi- lity On Consumer Trust”, Recherche et Applications en Marketing, 23(4), 7-33
• Weun, S., Beatty, S. E. ve Jones, M. A. (2004). “The Impact of Service Failure Severity on Service Recovery Evaluations and Post-Recovery Relati- onships”, The Journal of Services Marketing,18(2/3): 133-146
• Yang, Z. ve Patterson, R. T., (2004). “Customer Perceived Value, Satisfaction, and Loyalty: The Role of Switching Costs”, Psychology &Marketing, 21(10):799–822
• Yazıcı, N. (2010). “Bir Bilgi Sistemi Olarak Muhasebenin KOBİ’lerin Yönetim Kararlarına Etkisi: Erzurum Araştırması”, Muhasebe ve Finansman Dergisi, 47: 202-212
• Yılmaz, V. ve Çelik, E. (2005). “Bankacılık Sektöründe Müşteri Memnuniyeti Ve Bankaya Bağlılık Arasındaki İlişkinin Yapısal Eşitlik Modelleriyle Araştırılma- sı”,http://www.ekonometridernegi.org/bildiriler/o13s3.pdf) (Erişim tarihi: 12.04.2013)
• Yoo, D. K. ve Park J. A., (2007). “Perceived Service Quality: Analyzing Relati- onships Among Employees, Customers, and Financial Performance”, International Journal of Quality & Reliability Management, 24 (9): 908- 926
• Yükselen, C. (2013). Pazarlama Müşterinizle İletişiminizi Güçlendirin, İSMMMO Yayınları 155, İstanbul
• Zaibaf, M., Taherikia F. ve Fakharian M. (2013). “Effect of Perceived Service Quality on Customer Satisfaction in Hospitality Industry: Gronroos’ Service Quality Model Development”, Journal of Hospitality Marketing & Management, 22(5): 490-504
• Zeithaml, V. A., (1988), “Consumer Perceptions of Price, Quality, and Value: A Means-End Model and Synthesis of Evidence”, Journal of Marketing, Vol.52 (July): 2-22