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系統識別號 U0026-2311201120260700
論文名稱(中文) 會計師業服務品質、滿意度與顧客忠誠度間關聯性之研究 - 以台南市中小企業為例
論文名稱(英文) The Relationships among Accounting and Auditing Firms’ Service Quality, Satisfaction and Customer Royality– an Empirical Study on Tainan Small and Median Enterprises
校院名稱 成功大學
系所名稱(中) 高階管理碩士在職專班(EMBA)
系所名稱(英) Executive Master of Business Administration (EMBA)
學年度 100
學期 1
出版年 100
研究生(中文) 王泰賀
研究生(英文) Tai-Ho Wang
學號 r07981147
學位類別 碩士
語文別 中文
論文頁數 94頁
口試委員 指導教授-林清河
口試委員-耿伯文
口試委員-李昇暾
中文關鍵字 服務品質  顧客滿意度  顧客忠誠度  線性結構關係模式分析 
英文關鍵字 Service Quality  Customer Satisfaction  Customer Loyalty  Linear Structure Relation Analysis 
學科別分類
中文摘要 本研究旨在探討會計服務業之服務品質、顧客滿意度及顧客忠誠度之相關性,以理解會計服務業在競爭環境下,爭取客戶委任應採取之策略為何。考量到個人價值觀時,組織規章對應之方向為何。研究方法採用問卷方式,對企業公司行號進行調查,共計回收160份有效問卷,調查結果應用因素及信度分析、描述性統計、差異分析、迴歸分析及線性結構關係模式分析等方法進行。結果顯示自變數為服務品質,中介變數為顧客滿意度,依變數為顧客忠誠度之研究架構獲得良好之驗證。實證結果顯示:
一、服務品質與顧客滿意度的關係為顯著正向影響。
二、顧客滿意度與顧客忠誠度的關係為顯著正向影響。
三、服務品質透過顧客滿意度的中介效應對顧客忠誠度產生正向影響。
四、關懷與互動關係是取得顧客忠誠度的最重要因素。
五、會計師在服務品質、顧客滿意度及顧客忠誠度等獲得較記帳士為佳的評價。
英文摘要 This article targets on the relationship among service quality, customer satisfaction and customer loyalty, and uses professional accounting firms’ service as our major concerns. Through this study we intend to realize how to form business strategy for certified public accountants. This study investigats companies and enterprises in Tainan area, and, collectes 160 effective questionnaires. In this study factor analysis, reliability analysis, descriptive analysis, multivariable analysis, and linear structure relation analysis are conducted. The empirical results show that:
1. Service quality and customer satisfaction have positive correlation.
2. Customer satisfaction and customer loyalty have positive correlation.
3. Service quality positively affects customer loyalty through mediating effect of customer satisfaction.
4. The most important factors to form customer loyality are empathy and interactive relationship.
5. There is significant difference between certified public accountant and bookkeepers in the evaluation of Service Quality, Customer Satisfaction and Customer Loyalty.
論文目次 摘要 I
Abstract II
謝辭 III
表目錄 VI
圖目錄 VIII
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機與目的 5
第三節 研究對象與範圍 6
第四節 研究流程與內容 6
第二章 文獻探討 9
第一節 會計師產業之概況 9
第二節 服務品質之相關文獻探討 14
第三節 顧戶滿意度之相關文獻探討 22
第四節 顧客忠誠度之相關文獻探討 25
第五節 構面間關係架構探討 29
第三章 研究方法 31
第一節 研究架構 31
第二節 研究假設 33
第三節 問卷設計與衡量 35
第四節 資料分析方法 39
第四章 資料統計分析 43
第一節 抽樣方法與研究對象 43
第二節 因素及信度分析 46
第三節 各變數相關分析 51
第四節 變異數分析 53
第五節 迴歸分析 60
第六節 線性結構關係模式分析 65
第七節 會計師與記帳士之比較 69
第八節 研究假設與實證結果 78
第九節 討論 78
第五章 結論與建議 81
第一節 結論 81
第二節 研究限制與未來研究方向 83
參考文獻 84
一、中文部分 84
二、英文部分 86
附錄一 : 本研究問卷 91

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