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    題名: 關係行銷、服務品質、關係品質及顧客滿意度之關連性研究 : 以會計師及記帳士事務所為例
    其他題名: Accounting and auditing firms : a study on the relationship between service quality, relationship marketing and customer satisfaction
    作者: 張美娟;Chang, Mei-chuan
    貢獻者: 淡江大學會計學系碩士在職專班
    陳叡智;Chen, Jui-chih
    關鍵詞: 關係行銷;關係品質;服務品質;顧客滿意度;Relationship Marketing;Relational Quality;Service Quality;Customer Satisfaction
    日期: 2010
    上傳時間: 2010-09-23 16:34:28 (UTC+8)
    摘要: 中小企業由於資源缺乏,基於成本考量大多並未聘用專業會計人員,因此稅務或帳務處理,主要委託稅務或記帳專業人員代理。因此,會計師事務所或記帳士事務所為台灣中小企業營運過程中會計、帳務、稅務、財務處理的最佳代理人。由於景氣不佳,中小企業成長有限,致使會計師及記帳士事務所市場競爭激烈,如何提供高品質的服務,建立良好緊密之夥伴關係,提高顧客滿意度,維持與顧客之長期委任關係,儼然成為事務所最重要議題。本研究從瞭解客戶需求出發,期瞭解事務所服務品質、行銷策略、關係品質與顧客滿意度之關係,俾研究結果可供事務所經營管理或為後續服務業相關研究之參考。

    本研究採便利抽樣法抽取與中小型會計師或記帳士事務所有業務往來之企業為對象,採網路問卷與紙本問卷蒐集資料。研究結果顯示事務所關係行銷顯著正向影響其服務品質與關係品質;財務性及社會性兩關係行銷構面對關係品質呈顯著正向影響。此外,服務品質亦顯著正向影響關係品質,進一步分析可知服務品質之反應性、保證性與關懷性三構面對關係品質有顯著正向影響。研究亦發現,關係品質顯著正向影響顧客滿意度,進一步分析發現,服務品質之反應性與保證性構面對於顧客滿意度呈顯著影響。
    The lack of resources caused many Taiwanese small and medium enterprises (SMEs) not to employ full-time professional accountants. This research is customer-oriented, focusing on the relationship between quality service, strategic marketing, relationship quality and customer satisfaction, and their impact on accounting firms. It is expected that this research will provide useful management information for accounting firms, and a reference for future studies.This research focused its study subject on SMEs, using random samples among accounting and auditing firms and their customers. Questionnaires were both paper-based and internet-based.
    The objective of this research is to determine the factors behind customer satisfaction, in hope of providing valuable information for accounting firms regarding quality service in gaining a high competitive edge. Research Result 1 indicated that, relationship marketing has a positive effect on service quality and relationship quality. There is a positive relationship between relationship quality and accounting and social dimensions. Research Result 2 indicated that out of the 5 dimensions of service quality, responsiveness, assurance and empathy are more significant, which have to be enhanced in order to strengthened the relationship quality with customers. Research Result 3 showed that, service quality does not have a positive impact on customer satisfaction; however, relationship quality has a positive effect on customer satisfaction.
    顯示於類別:[會計學系暨研究所] 學位論文

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