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研究生:陳皇權
論文名稱:中小型會計師事務所責任感對顧客關係品質、服務品質與組織績效之影響
論文名稱(外文):The Effect of Felt Responsibility to Relationship of Customer Quality, Service Quality and Organizational Performance:Small and Middle Accounting Firm As an Example
指導教授:鄭國枝鄭國枝引用關係
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系企業高階管理
學門:商業及管理學門
學類:其他商業及管理學類
論文種類:學術論文
論文出版年:2013
畢業學年度:101
語文別:中文
論文頁數:73
中文關鍵詞:責任感顧客關係品質服務品質組織績效中小型會計師事務所
相關次數:
  • 被引用被引用:1
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摘 要
會計師係經國家考試及格取得執業資格的專門職業人員,以其專業知識,服
務社會。近年來會計師高考錄取人數年年增加,顯示這個行業吸引優秀人才的投入,但也因此業務競爭特別劇烈。眾所周知,會計師的業務與經濟的榮枯有正向的關係,在僧多粥少的情況下,本研究主要探討「中小型會計師事務所責任感對顧客關係品質、服務品質對組織績效之影響」,試圖了解會計師責任感不同對顧客關係品質及其所提供的服務品質,是否可提昇組織績效。
本研究採問卷調查法,以問卷量表作為主要研究工作,透過學者專家之建議
及預試問卷以修正問卷內容,編製「中小型會計師事務所責任感對顧客關係品質暨服務品質對組織績效之影響」之調查問卷。本研究抽樣母體為台中市會計師公會所屬中小型會計師事務所之經理人,共發出問卷218 份,有效問卷157 份,藉以探討責任感對顧客關係品質、服務品質對組織績效之影響。
依據實證資料顯示,預期假說獲得實證資料,並印證了四個假說都成立。總
結而言,本研究結果發現了下列關係:
一、中小型會計師事務所責任感越高,顧客關係品質越高。
二、中小型會計師事務所責任感越高責任感越高,服務品質越高。
三、中小型會計師事務所責任感越高顧客關係品質越高,組織績效越高。
四、中小型會計師事務所責任感越高服務品質越高,組織績效越高。
Abstract
Certified Public Accountants (CPAs) approved by the national examinations to
obtain the qualification of their professional expertise to serve the community in
Taiwan. CPAs in recent years, the number of Professional and Technical Qualification
Screening Examinations for CPAs admission has increased each year and show this
industry inputs to to attract outstanding personnel, but also business competition is
particularly strenuous. As we all know, the CPAs’ business and economic ups and
downs of a positive relationship. This study investigates the " The Effect of Felt
Responsibility to Relationship of Customer Quality, Service Quality and
Organizational Performance: Small and Middle Accounting Firm As an Example ",
trying to understand the effect of customer elationship quality and service quality on
the different of felt responsibility of Certified Public Accountants, and how to enhance
organizational performance.
This study used questionnaires, scholars and experts suggestions and pre-test
questionnaire to correct the contents of the questionnaires. The preparation of " The
Effect of Felt Responsibility to Relationship of Customer Quality, Service Quality and
Organizational Performance: Small and Middle Accounting Firm as an Example "
questionnaire. The subjects in this study came from the mangers of Small and middle
accounting firm in Taichung. The research method is to distribute questionnaires to 218
subjects and collected 90 valid samples are then analyzed using regression analysis and
hypothesis testing. Try to investigate the effect of customer elationship quality and
service quality on the different level of felt responsibility of Certified Public
Accountants and how to enhance organizational performance.
Empirical evidence showed that the hypothesis of this study expected to be
supported. The results showed:
1. The significantly positive relationship between felt responsibility and relationship of customer quality.
2. The significantly positive relationship between felt responsibility and service quality.
3. The significantly positive relationship between relationship of customer quality and organizational
performance.
4. The significantly positive relationship between relationship of service quality and organizational performance.
目 錄
第一章 緒論 .......................................................................................................................... 1
1.1 研究背景及動機 ....................................................................................................... 1
1.2 研究目的 ................................................................................................................... 2
1.3 研究架構 ................................................................................................................... 3
第二章 文獻探討 ................................................................................................................ 5
2.1 中小型會計師事務所 ................................................................................................ 5
2.2 責任感對顧客關係品質的影響 ............................................................................... 7
2.3 責任感對服務品質的影響 ..................................................................................... 14
2.4 顧客關係品質對組織績效之影響 ......................................................................... 30
2.5 服務品質對組織績效之影響 ................................................................................. 34
第三章 研究設計 .............................................................................................................. 35
3.1 研究架構 ................................................................................................................. 35
3.2 研究假說 ................................................................................................................. 36
3.3 研究對象及資料來源 ............................................................................................. 36
3.4 研究工具 ................................................................................................................. 38
3.5 變數之操作性定義 ................................................................................................. 38
3.6 統計分析方法 ......................................................................................................... 40
第四章 研究結果與分析 ................................................................................................ 49
4.1 樣本敘述性統計分析 ............................................................................................. 49
4.2 衡量變數的敘述統計量 ......................................................................................... 50
4.3 衡量變數間的相關矩陣 ......................................................................................... 51
4.4 因果關係模型 ......................................................................................................... 52
4.5 假設檢定 ................................................................................................................. 53
第五章 結論與建議 .......................................................................................................... 59

5.1 結論 ......................................................................................................................... 59
5.2 管理意涵與研究建議 ............................................................................................. 60
5.3 研究貢獻 ................................................................................................................. 61
5.4 研究限制 ................................................................................................................. 61
參考文獻 ............................................................................................................................... 63
中文部份 ......................................................................................................................... 63
英文部分 ......................................................................................................................... 64
附錄 ........................................................................................................................................ 70
問卷 ................................................................................................................................. 70
圖目錄
圖 1-1 研究架構圖 .................................................................................................................. 4
圖 2-1 服務品質知覺連續帶 ................................................................................................ 19
圖 2-2 PZB 服務品質的觀念性模式 ..................................................................................... 21
圖 3-1 研究變數架構關係圖 ................................................................................................ 35
圖 3-2 調節的因果關係圖 .................................................................................................... 42
圖 3-3 路徑圖 ........................................................................................................................ 46
圖 4-1 本研究之因果關係模型 ............................................................................................ 53
圖 4-2 責任感、顧客關係品質、服務品質與組織績效之關係 ........................................ 55
表目錄
表 2-1 SERVQUAL 五個構面與原始十個構面的關係 ....................................................... 28
表 2-2 SERVQUAL 量表之構面與評量項目 ....................................................................... 29
表 3-1 受測者人口統計變項資料分佈表 ............................................................................ 37
表 3-2 Cronbach’s α 係數值判定表 ....................................................................................... 41
表 4-1a 敘述性統計分析 ...................................................................................................... 51
表 4-1b 問卷信度分析結果 .................................................................................................. 51
表 4-2 Pearson 相關係數矩陣 .............................................................................................. 52
表 4-3a 責任感、顧客關係品質、服務品質與組織績效之路徑分析結果表 .................. 56
表 4-3b 責任感、顧客關係品質、服務品質與組織績效之總效果的分解表 .................. 56
表 4-4 假說彙總表 ................................................................................................................ 58
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