臺灣博碩士論文加值系統

會計師事務所係以人為基礎銷售知識提供專業服務機構。根據金管會民國一○二年度七月以民國一○一年度資料為基準對全國會計師事務所的服務調查報告中顯示，前四大會計師事務所吸納了43.6%的從業人員，創造的執行業務收入佔整體會計師事務所的64.4%。然而，當前市場是高度競爭的。尋求專業服務的差異性，提升客戶的滿意度及獲得客戶的長期青睞，是保有客戶及創造更高收益的首要任務。
本研究主要以四大會計師事務所的審計服務客戶為研究對象，探討品牌形象、服務品質、認知價值與顧客滿意度、顧客忠誠度等五個構面在四大會計師事務所經營意涵，並檢定此五個構面間否具有顯著關係。根據量化分析結果及質化訪談的整理，提出對四大會計師事務所的行銷策略建議。
本研究研究採用量化之問卷調查法，主要透過網路問卷並最終回收267份有效問卷進行資料分析與假設驗證。量化資料分析包含敍述性統計、因素分析、信度分析、Pearson積差相關分析、迴歸分析及變異數分析。此外，本研究亦使用質化研究方法的深度訪談法，以補量化研究部份的不足，以做為進一步分析的依據，本研究深度訪談之受訪對象係選擇四大會計師事務所審計客戶之較高階主管以一對一方式進行訪談。
本研究實證結果顯示，四大會計師事務所之品牌形象、服務品質、認知價值分別對顧客滿意度、顧客忠誠度均具顯著正向關係；品牌形象對服務品質及認知價值均具顯著正向關係；服務品質對認知價具顯著正向關係。
由量化分析及質化訪談結果顯示顧客滿意度高度影響顧客忠誠度；要達到高度的顧客滿意度，強化及維持專業經驗、事務所的聲譽及加強對顧客的回應及關懷是重要且必需的。此外，為了獲得更多的顧客忠誠，除了要維持高度顧客滿意度外，提供合理的服務公費報價及增加金錢價值亦是重要考量因素。

關鍵詞：會計師事務所、四大、顧客滿意、顧客忠誠、審計服務

The CPA firms are people-based organizations selling knowledge and providing professional services to their client. According to a survey of 2012 Taiwan CPA firms’ services, which was released by Financial supervisory Commission (“FSC”) in July 2013, the number of employees of Big 4 CPA firms accounts for 43.6% of total Taiwan CPA firms’ employees and the revenues of Big 4 CPA firms account for 64.4% of total service income in Taiwan CPA market in the year of 2012,. However, the CPA market nowadays is highly competitive. To find a niche by differentiating themselves in delivering professional services, to enhance customer satisfaction and to build long-term relationships with clients, are CPA firms’ major priorities to retain customers and create higher income.

This study mainly focus on Big 4 CPA firms’ audit clients, to study operational implications of brand image, service quality, perceive value, customer satisfaction and customer loyalty of the Big 4 CPA firms, and interpret the relationships among these five determinants.

This study was conducted by qualitative methodology, primarily made through web-based surveys, of which 267 samples were finally collected to proceed data analysis and assumption verification. An analysis of quantitative data was made by using the statistical methods, including “descriptive statistics analysis”, “factor analysis”, “reliability analysis”, “pearson product-moment correlation analysis”, “regression analysis” and “analysis of variance”. Additionally, the qualitative research method was used by performing a face-to-face in-depth interview with 5 individuals of higher level management to supplement the quantitative research method.

Based on the study, it is concluded that a significant correlation existing between (1) brand image and service quality; (2) brand image and perceive value, (3) service quality and perceive value. Furthermore, brand image, service quality, perceive value are significantly related to customer satisfaction and customer loyalty, individually.

The results from quantitative and qualitative studies indicate that customer satisfaction highly impacts customer loyalty. In order to reach high customer satisfaction, it is important and necessary to enhance and maintain professional experience and firm’s reputation and to pay attention to customers’ feedbacks and needs. Furthermore, in order to win more customer loyalty, except for maintaining high customer satisfaction, other important factors include providing reasonable service fees and increasing valuable services.



Key Words: Certified Public Accounting, CPA firms, Big 4, customer satisfaction, customer loyalty, audit service

中文摘要 i
英文摘要 ii
誌謝 iii
目錄 iv
表目錄 vii
圖目錄 ix
一、緒論 1
1.1　研究背景 1
1.2　研究動機 5
1.3　研究目的 6
1.4　研究範圍及對象 6
1.5　論文架構與流程 7
二、文獻探討 9
2.1　品牌形象 9
2.1.1品牌的定義 9
2.1.2品牌形象的衡量構面 10
2.2　服務品質 11
2.2.1服務品質的定義 11
2.2.2 PZB服務品質評估模式 12
2.2.3服務品質的衡量構面 15
2.3　認知價值 16
2.3.1認知價值的定義 16
2.3.2認知價值的衡量構面 16
2.4　顧客滿意度 17
2.4.1顧客滿意度的定義 17
2.4.2顧客滿意度的衡量構面 18
2.5　顧客忠誠度 18
2.5.1顧客忠誠度的定義 18
2.5.2顧客忠誠度的衡量構面 19
三、研究方法 20
3.1　研究架構 20
3.2　研究假設 21
3.3　變項構面的操作型定義 25
3.3.1品牌形象 27
3.3.2服務品質 28
3.3.3認知價值 29
3.3.4顧客滿意度 31
3.3.5顧客忠誠度 32
3.3.6人口統計變項 33
3.4　抽樣對象與方法 34
3.4.1資料蒐集方法 34
3.5　資料分析方法 35
四、研究結果 38
4.1　樣本分析 38
4.2　描述性統計分析 41
4.2.1品牌形象 41
4.2.2服務品質 42
4.2.3認知價值 44
4.2.4顧客滿意度 46
4.2.5顧客忠誠度 47
4.3　因素分析與信度檢定 48
4.4　相關分析 56
4.5　迴歸分析 58
4.5.1品牌形象、服務品質、認知價值對「顧客滿意度」、「顧客忠誠度」之一階迴歸分析 60
4.5.2顧客滿意度對「顧客忠誠度」之一階迴歸分析 61
4.5.3以品牌形象分別對「服務品質」、「認知價值」之一階迴歸分析 61
4.5.4服務品質對「認知價值」之一階迴歸分析 62
4.5.5品牌形象、服務品質、認知價值對「顧客滿意度」之二階迴歸分析 63
4.5.6品牌形象、服務品質、認知價值對「顧客忠誠度」之二階迴歸分析 64
4.6　差異性分析 65
4.6.1公司經營史與各變項構面的差異性分析結果 66
4.6.2公司型態與各變項構面的差異性分析結果 67
4.6.3公司資本額與各變項構面的差異性分析結果 68
4.6.4公司行業別與各變項構面的差異性分析結果 69
4.6.5受訪者在公司之職位與各變項構面的差異性分析結果 70
4.6.6簽證會計師事務所與各變項構面的差異性分析結果 71
4.6.7簽證會計師事務所所在區域與各變項構面的差異性分析結果 71
4.6.8簽證會計師事務所服務年資與各變項構面的差異性分析結果 72
4.7　假設驗證 73
4.8　質化訪談 75
五、結論與建議 78
5.1　研究結論 78
5.1.1從量化分析結果說明「品牌形象」、「服務品質」、「認知價值」與「顧客滿意度」、「顧客忠誠度」在四大會計師事務所經營之意涵 78
5.1.2從量化分析結果說明「品牌形象」、「服務品質」、「認知價值」與「顧客滿意度」、「顧客忠誠度」間之關係及影響 81
5.1.3人口統計變項對各變項構面之顯著差異性 83
5.2　研究建議 84
5.3　研究限制與未來建議 87

參考文獻 88
附錄一：正式問卷 94
第一部份：品牌形象 95
第二部份：服務品質 96
第三部份：認知價值 98
第四部份：顧客滿意度 100
第五部份：顧客忠誠度 101
附錄二：質化訪談 103

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