MÜKELLEFLERİN, MUHASEBE MESLEK MENSUPLARINDAN ALDIKLARI HİZMETLERE İLİŞKİN MEMNUNİYET ÖLÇÜMLEMESİ; KALİTE VE BEKLENTİLERİNE YÖNELİK BİR ÇALIŞMA
Abstract
Amaç- Çalışmada, mali
müşavirlik hizmetinden yararlanan kişilerin, aldıkları hizmete ilişkin
tespitlerde bulunularak, bu hizmetten beklentilerinin ne olduğu ortaya koyulmaya
çalışılarak, mali müşavirlik hizmeti sunulurken yapılan hizmet hatalarının
algılanan hizmet kalitesine etkili olup olmadığının belirlemesi amaçlanmıştır.
Metodoloji- Uygulama kapsamında
oluşturulan model, test aşamasında kullanılacak veri anket yöntemiyle elde
edilmiştir. Yapılan anket ülke genelinde 197 adet mali müşavirlik hizmeti alan
kişiye uygulanmıştır. Toplanan veriler istatistik paket programları vasıtasıyla
analiz edilmiş olup hipotezlerin testi kapsamında yapısal eşitlik modeli
kullanılmıştır.
Bulgular- Elde edilen analiz
sonuçlarına göre; hizmet hatalarının mükelleflerin hizmet kalitesi algılarını
negatif yönde etkilediği tespit edilmiştir.
Sonuç- Mali müşavirlik
hizmeti esnasında yapılan hizmet hatalarının mükellefin memnuniyet seviyesini
düşürdüğü sonucuna ulaşılmıştır.
References
- A nderson R., Tatham R., Hair J., Babin B., Black B., (1998), Multivariate Data Analysis London, Prentice Hall.
- Bagozzi R.P., Yi Y., (1988), On The Evaluation of Structural Equation Models, Journal of the Academy of Marketing Science, 16(1), 74-79.
- Banar Kerim, Ekergil Vedat, Muhasebe Meslek Mensuplarının Hizmet Kalitesi: Sunulan Hizmetlerin Kalitesi İle Müşteri Memnuniyeti İlişkisi Eskişehir Uygulaması, Anadolu Üniversitesi Sosyal Bilimler Dergisi Cilt/Vol.:10-Sayı/No:1:39–60(2010), S.40
- Eroğluer Kemal; (2013). Hizmet Kalitesi Algısının Kurumsal İmaja Etkisi Üzerine Hizmet Sektöründe Bir Araştırma. Anadolu Üniversitesi Sosyal Bilimler Dergisi, Cilt 13, Sayı 4, Ss. 29-46.
- Fredriksson A., (2010) Soft And Hard İnformation in Bank-Firm Relationships, The Effects of Relationship Intensity and Reporting Conservatism on Loan Pricing And Relationship Value, Turku School of Economics.
- Gronroos C.; (1984). A Service Quality Model and its Marketing İmplications. European Journal of Marketing, 18(4), Pp. 36-44.
- Hair J., Black W.C., Babin B.J., Anderson R.E.,(2009). Multivariate Data Analysis.
- Jewell D. V., (2011). Guide To Evidenced-Based Physical Therapist Practice(2. Edition). Jones And Bartlett Publishers, Ontario, 721.
- Kılıç Burhan Ve Eleren Ali; (2010). Termal Otel İşletmelerinde Hizmet Kalitesinin Ölçülmesi. Süleyman Demirel Üniversitesi, İktisadi Ve İdari Bilimler Fakültesi Dergisi, C.15, S.3, Ss.119-142.
- Kılıç Burhan, Ok Serap, Sop Serhat Adem; (2013). Otel İşletmelerinde Müşteri Şikayetlerinin Değerlendirilmesi ve Hizmet Kalitesi Algısının Müşteri Sadakati Üzerine Etkisi. Gaziantep University Journal Of Social Sciences, 12(4), Ss. 817-836.
- Kotler P.; (1997)., Marketing Management: Analysis, Planning, Implementation, and Control, Upper Saddle River, Nj: Prentice Hall.
- Kozub Kristen A. Riscinto; (2008). The Effects of Servıce Recovery Satısfactıon on Customer Loyalty and Future Behavıoral Intentıons: An Exploratory Study in The Luxury Hotel Industry. Auburn University, Auburn, Dissertation of Doctor of Philosophy, Alabama.
- Mcdougall H. G. G. And Levesque J. T.; (1999). Waiting For Service: Effectiveness Of Recovery Strategies. International Journal of Contemporary Hospitality Management, Volume 11, No 1, Pp. 6-15.
- Mucuk İ.; (2001). Pazarlama İlkeleri, Türkmen Kitabevi Yayınları, İstanbul.
- Nart Sima; (2006). Algılanan Hizmet Kalitesinin Müşteri Değerlendirme Sürecine Yansımaları ve Sadakat Üzerindeki Etkisi: Havayolu Endüstrisinden Bulgular. Uludağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt Xxv, Sayı 2, Ss. 185-216.
- Nunnally J. C., (1978). Psychometric Theory. New York. Ny: Mcgraw-Hill
- Öztürk Yüksel, Seyhan Kadir; (2005). Konaklama İşletmelerinde Sunulan Hizmet Kalitesinin Servqual Yöntemi İle Ölçülmesi. Anatolia: Turizm Araştırmaları Dergisi, Cilt 16, Sayı 2, Güz: Ss. 170-182.
- Parasuraman A., Zeithaml V.A. And Berry L. L.; (1985). A Conceptual Model of Service Quality and its Implications for Future Research Journal of Marketing, Volume 49, Pp. 41-50
- Parasuraman A., Zeithaml V. And Berry L.; (1988). Servqual: A Multiple İtem Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(1), Pp. 12-40.
- Parasuraman A, Zeithamlvalerie A., Berry Leonard L.; (1991). Refinement and Reassessment of the Servqual Scale. Journal of Retailing, Vol.67, No:4, Pp.420-450.
- Resnick S. M. and Griffiths M. D.; (2011). Service Quality in Alcohol Treatment. A Research Note. International Journal of Health Care Quality Assurance, 24(2), Pp. 149-163.
- Sıvakumar K., Li, M. And Dong B.; (2014). Service Quality: The Impact of Frequency, Timing, Proximity, And Sequence of Failures and Deligths”, Journal of Marketing, Vol. 78, (January), Pp. 41-58. 168
- Zeithaml V. A. and Bitner M. J.; (2003), Services Marketing, (Third Edition) McGraw-Hill, pp. 185-215.
RELATED TO SERVICES THAT THE EXECUTIVES RECEIVED FROM ACCOUNTING PROFESSIONAL MEMBERS SATISFACTION OF SATISFACTION: A STUDY FOR QUALITY AND EXPECTATIONS
Abstract
Purpose- In
this study, it is aimed to determine the expectations of the people benefiting
from the financial consultancy service by determining the expectations of the
service and determining whether the service errors made while providing the
financial consultancy service are effective on the perceived service quality.
Methodology- The
model, which was created within the scope of the application, was obtained by the
data survey method to be used in the testing phase. The questionnaire was
applied to 197 financial advisors. The collected data were analyzed by
statistical package programs and structural equation model was used within the
scope of the hypothesis testing.
Findings- According
to the results of the analysis; It has been determined that service errors
affect negatively the perceptions of service quality of taxpayers.
Conclusion- It has been concluded
that service errors during the financial consultancy service reduce the
satisfaction level of the taxpayer
Keywords
Service failure financial consultancy perceived service quality smart pls structural equation model
References
- A nderson R., Tatham R., Hair J., Babin B., Black B., (1998), Multivariate Data Analysis London, Prentice Hall.
- Bagozzi R.P., Yi Y., (1988), On The Evaluation of Structural Equation Models, Journal of the Academy of Marketing Science, 16(1), 74-79.
- Banar Kerim, Ekergil Vedat, Muhasebe Meslek Mensuplarının Hizmet Kalitesi: Sunulan Hizmetlerin Kalitesi İle Müşteri Memnuniyeti İlişkisi Eskişehir Uygulaması, Anadolu Üniversitesi Sosyal Bilimler Dergisi Cilt/Vol.:10-Sayı/No:1:39–60(2010), S.40
- Eroğluer Kemal; (2013). Hizmet Kalitesi Algısının Kurumsal İmaja Etkisi Üzerine Hizmet Sektöründe Bir Araştırma. Anadolu Üniversitesi Sosyal Bilimler Dergisi, Cilt 13, Sayı 4, Ss. 29-46.
- Fredriksson A., (2010) Soft And Hard İnformation in Bank-Firm Relationships, The Effects of Relationship Intensity and Reporting Conservatism on Loan Pricing And Relationship Value, Turku School of Economics.
- Gronroos C.; (1984). A Service Quality Model and its Marketing İmplications. European Journal of Marketing, 18(4), Pp. 36-44.
- Hair J., Black W.C., Babin B.J., Anderson R.E.,(2009). Multivariate Data Analysis.
- Jewell D. V., (2011). Guide To Evidenced-Based Physical Therapist Practice(2. Edition). Jones And Bartlett Publishers, Ontario, 721.
- Kılıç Burhan Ve Eleren Ali; (2010). Termal Otel İşletmelerinde Hizmet Kalitesinin Ölçülmesi. Süleyman Demirel Üniversitesi, İktisadi Ve İdari Bilimler Fakültesi Dergisi, C.15, S.3, Ss.119-142.
- Kılıç Burhan, Ok Serap, Sop Serhat Adem; (2013). Otel İşletmelerinde Müşteri Şikayetlerinin Değerlendirilmesi ve Hizmet Kalitesi Algısının Müşteri Sadakati Üzerine Etkisi. Gaziantep University Journal Of Social Sciences, 12(4), Ss. 817-836.
- Kotler P.; (1997)., Marketing Management: Analysis, Planning, Implementation, and Control, Upper Saddle River, Nj: Prentice Hall.
- Kozub Kristen A. Riscinto; (2008). The Effects of Servıce Recovery Satısfactıon on Customer Loyalty and Future Behavıoral Intentıons: An Exploratory Study in The Luxury Hotel Industry. Auburn University, Auburn, Dissertation of Doctor of Philosophy, Alabama.
- Mcdougall H. G. G. And Levesque J. T.; (1999). Waiting For Service: Effectiveness Of Recovery Strategies. International Journal of Contemporary Hospitality Management, Volume 11, No 1, Pp. 6-15.
- Mucuk İ.; (2001). Pazarlama İlkeleri, Türkmen Kitabevi Yayınları, İstanbul.
- Nart Sima; (2006). Algılanan Hizmet Kalitesinin Müşteri Değerlendirme Sürecine Yansımaları ve Sadakat Üzerindeki Etkisi: Havayolu Endüstrisinden Bulgular. Uludağ Üniversitesi, İktisadi ve İdari Bilimler Fakültesi Dergisi, Cilt Xxv, Sayı 2, Ss. 185-216.
- Nunnally J. C., (1978). Psychometric Theory. New York. Ny: Mcgraw-Hill
- Öztürk Yüksel, Seyhan Kadir; (2005). Konaklama İşletmelerinde Sunulan Hizmet Kalitesinin Servqual Yöntemi İle Ölçülmesi. Anatolia: Turizm Araştırmaları Dergisi, Cilt 16, Sayı 2, Güz: Ss. 170-182.
- Parasuraman A., Zeithaml V.A. And Berry L. L.; (1985). A Conceptual Model of Service Quality and its Implications for Future Research Journal of Marketing, Volume 49, Pp. 41-50
- Parasuraman A., Zeithaml V. And Berry L.; (1988). Servqual: A Multiple İtem Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(1), Pp. 12-40.
- Parasuraman A, Zeithamlvalerie A., Berry Leonard L.; (1991). Refinement and Reassessment of the Servqual Scale. Journal of Retailing, Vol.67, No:4, Pp.420-450.
- Resnick S. M. and Griffiths M. D.; (2011). Service Quality in Alcohol Treatment. A Research Note. International Journal of Health Care Quality Assurance, 24(2), Pp. 149-163.
- Sıvakumar K., Li, M. And Dong B.; (2014). Service Quality: The Impact of Frequency, Timing, Proximity, And Sequence of Failures and Deligths”, Journal of Marketing, Vol. 78, (January), Pp. 41-58. 168
- Zeithaml V. A. and Bitner M. J.; (2003), Services Marketing, (Third Edition) McGraw-Hill, pp. 185-215.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Finance, Business Administration |
| Journal Section | Articles |
| Authors | |
| Publication Date | July 30, 2019 |
| Published in Issue | Year 2019 Volume: 9 Issue: 1 |
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