THE QUALITY OF THE SERVICES OF PROFESSIONAL ACCOUNTANTS, CUSTOMER SATISFACTION AND BEHAVIORAL INTENTIONS

Authors : İsmail ATABAY, Fatih KOC, Mustafa M ODER, Bayram ALAMUR

Pages : 512-521

Doi:10.17261/Pressacademia.2017.626

View : 20 | Download : 18

Publication Date : 2017-06-30

Article Type : Research Paper

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