臺灣博碩士論文加值系統

論文摘要
關係行銷之研究以會計師事務所為例
研究生：鄭瑛珠 指導教授：潘柏維博士
玄奘大學國際企業學系碩士班
摘 要

因近年來各行各業已邁入國際化，國內、外廠商均以嚴謹的態度來應對，會計師事務所亦無法避免，正面臨著會計師人數年年增加，廠商外移、市場飽等等的問題，會計師事務所為了增加自己的規模與競爭力，亦分分採取合併方式，藉以確保既有市場並爭取新客源，主動的行銷方式是事務所須重視的。因此本研究想借由研究「關係行銷」運用在會計師事務所為例，去了解是否當客戶對會計師事務所產生信任、滿意以及承諾後，進而會產生忠誠度，經由長期委任關係成為會計師事務的忠誠合作夥伴。更期待在進行分析研究後，能夠將結論提供給業界及後續學者做為研究之參考。
本研究以信度分析、因素分析及迴歸分析等資料分析研究方法，研究關係行銷對會計師事務所忠誠度之影響。並對二家會計師事務所的客戶發出250份的問卷，回收250份，回收率達100％，經對回收問卷篩檢後，其中有效問卷為223份，有效問卷回收率達89.2％。
研究分析發現：
一、關係行銷與關係品質(包含信任、滿意與承諾)之間是有正相關。
二、關係品質對會計師事務所的顧客忠誠度有正相關。
三、關係行銷對會計師事務所的顧客忠誠度具有正相關。

關鍵字：關係行銷、關係品質、顧客忠誠度

The Research of Relationship Marketing (MR) in the Field of CPAs Firms
Student: Cheng ying-chu Advisors: Dr. po-wei pan

Master’s Degree Program
Department of International Business
Hsuan Chuang University

Abstract

As in the trend of globalization and internationalization, more and more new CPAs (certified public accountants) crowd into the reducing saturated professional service market while the local manufacturers increasingly moving overseas in various fields. CPA firms in Taiwan are facing a severe competitive environment.
Enlarging the business scale and strengthening the competitiveness are a necessity to maintain and penetrate market shares. The research applies Relationship Marketing (MR) in the field of CPA firms in Taiwan to understand better if well-developed customer loyalty -- formed from trust, relationship satisfaction and commitment – will positively influence the willingness of customers to maintain long-term partnerships with CPA firms. It will be an honor for findings to provide some implications for practice and further research.
Liability analysis, factor analysis and regression analysis are applied to analyze the 223 effective questionnaires out of 250. The research findings suggest that 1.There is positive correlation between MR and relationship quality; 2. Relationship quality has good influence to customer loyalty; 3.MR has a positive impact on customer loyalty.


Key words:
Relationship Marketing (MR); Relationship quality; Customer loyalty.

內容目錄
論文摘要 i
內容目錄 iii
表目錄 v
圖目錄 vi
第一章 緒論 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 2
第四節 研究流程 2
第二章 文獻探討 4
第一節 關係行銷 4
一、 關係行銷之定義 4
二、 交易行銷與關係行銷之比較 7
三、 關係行銷之利益 8
第二節 關係品質 9
一、 關係品質之定義 9
二、 關係品質的衡量構面 9
第三節 關係品質之前置因素 13
一、 專業能力 13
二、 關係銷售行為 14
三、 關係終止成本 15
四、 投機行為 16
第四節 顧客忠誠度 17
一、 顧客忠誠度之定義 17
二、 顧客忠誠度之衡量構面 18
第五節 關係行銷、關係品質與顧客忠誠度之關係 20
一、 關係行銷與關係品質之關係 20
二、 關係行銷與顧客忠誠度之關係 21
第三章 研究方法 24
第一節 研究架構 24
第二節 研究假設 25
一、 關係行銷對關係品質之影響 25
二、 關係品質對顧客忠誠度之影響 25
第三節 變數衡量 26
第四節 資料分析 28
第四章 研究結果與分析 30
第一節 敘述統計 30
一、基本資料統計分析，受訪有效人數223人 30
二、專業知識 31
三、關係銷售行為 31
五、投機行為 33
六、關係品質 33
七、顧客忠誠度 34
第二節 信度與效度分析 34
一、專業知識信度分析 34
二、關係銷售行為信度分析 35
三、關係終止成本信度分析 36
四、投機行為信度分析 36
五、關係品質信度分析 37
六、顧客忠誠度信度分析 38
第三節 相關係數分析 38
第四節 迴歸分析 46
第五章 結論與建議 49
第一節 結論 49
第二節 後續研究建議 50
參考文獻 53
附錄 61

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