- PressAcademia Procedia
- Vol: 3 Issue: 1
- THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENT...
THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS
Authors : Ismail Atabay, Fatih Koc, Mustafa M. Oder, Bayram Alamur
Pages : 512-521
Doi:10.17261/Pressacademia.2017.626
View : 22 | Download : 22
Publication Date : 2017-06-30
Article Type : Research
Abstract :Service quality is expressed as the difference between expected and perceived service. Since the concept of service has an abstract characteristics, the quality factor varies from consumer to consumer. The concept of behavioral intention is an indicator of that customers will continue to buy service from the organization or leave the organization. Members of accounting profession providing public accountant services that are the part of service sector, are affected by intense competition in the service sector. For this reason,members of accounting profession are required to care about the service quality and customer satisfaction of the taxpayer for whom they provide service. The measurement of the quality of service of members of accounting profession has become extremely important in terms of customer relations and the continuity of relationship. The purpose of this study is to determine how declarer income taxpayers perceive the quality of service which they buy from the members of accounting profession, and the influence of quality on behavioral intention.In the scope of the study, it is expected that quality of service will positively affect behavioral intention. For this purpose, a questionnaire was applied to 1.070 income taxpayers who purchased services from professional accountants in Balıkesir province center and districts, and the obtained data were subjected to statistical analysis and the results were interpreted. In the study, it was seen that physical qualities, reliability and empathy dimensions were influential on customer satisfaction, and customer satisfaction had a significant influence on behavioral intentions.Keywords : Members of accounting profession (Public Accountant Services), service quality, customer satisfaction, behavioral intentions