近年全球陸續發生經濟危機加上自由貿易浪潮之衝擊，均使台灣中小企業的經營環境受到嚴峻的挑戰，加之導入國際會計準則等因素，促使中小型會計師事務所之競爭更為激烈。因此，事務所如何藉由內部溝通、教育訓練與人力資源管理等內部行銷活動或管理技巧，發展出事務所之經營利碁，提昇服務品質與顧客滿意度，以維持雙方永續合作關係、促進經營績效。本研究期瞭解事務所管理階層對內部行銷之認知程度與推動現況，亦期知悉客戶之需求以強化服務品質與滿意度，俾研究結果可供事務所經營管理或相關服務單位之參考。 本研究以台灣中小型會計師事務所及其往來密切之客戶為對象，透過問卷調查法蒐集資料，以瞭解事務所內部行銷、服務品質與顧客滿意度之關係。實證結果發現事務所管理支援對服務品質之保證性有負面影響，內部溝通對保證性有正向影響；事務所之教育訓練對服務品質之關懷性及互動滿意度均有正向影響。此外，關懷性在教育訓練與互動滿意度之關係具有部分中介效果。服務品質五構面均對顧客滿意度之互動滿意度有正向影響，而可靠性、保證性、有形性、關懷性四構面則對效益滿意度有正向影響。 In recent years, the global impact of the unfolding economic crisis coupled with the tide of free trade have meant that the Taiwan small and medium enterprises (SMEs) are faced with severe challenges in the operating, combined with the import factors such as international financial reporting standards (IFRS), push the small and medium sized accounting firms more competitive. Therefore, the accounting firms how to use internal marketing or management techniques to improve the service quality and customer satisfaction, and to maintain sustainable partnerships, promote the operation performance is an important issue. The research applies questionnaire survey to investigate the effects of the internal marketing in small and medium sized accounting firms on their clients’ perceptions of their service quality and customer satisfaction. The finding indicated that the extent of management support in accounting firms has a negative impact on clients’ perception of assurance, but the internal communication in those accounting firms has a positive impact on it. The extent of training and education in accounting firms has a positive impact on the perception of the firms’ understanding and interactive customer satisfaction. Furthermore, the perception of the firms’ understanding is a partially mediated on the relationship between training and education and interactive customer satisfaction. The five dimensions of service quality, responsiveness, reliability, assurance, understanding and tangible which have a positive effects on their interactive satisfaction. And the clients’ perceptions of the firms’ reliability, assurance, understanding and tangible of the firms’ service quality have positive effects on their benefits satisfaction.
