臺灣博碩士論文加值系統

隨著經濟、政治、社會等環境的變遷，工商企業的發展及國民所得的提高，企業規模日益擴大。會計師產業是提供高度專業服務的行業，其專業品質及其在經濟活動之專業功能，不但攸關公司所提供財務會計資訊的公信力，進而影響金融市場之健全發展，且與眾多投資人、債權人及存款人、被保險人及其他利害關係人之權益保障亦密切有關。本研究主要探討聯合會計師事務所對於客戶所提供專業服務之服務品質滿意度與期望落差之研究。本研究樣本主要以聯合會計事務所提供服務之企業客戶之員工，進行寄發與回收，共發放問卷60份，回收47份，回收率為78%；有效問卷為46份，無效問卷為1份，有效回收率為77%。
藉此次研究聯合會計師事務所從服務品質之專業度構面、硬體及軟體設備配合構面、作業流程及服務配合構面及人員服務態度等四大構面瞭解客戶之需求，並探討聯合會計師事務所服務品質滿意度的四大構面表現在性別等九個不同人文屬性變數的重要程度、滿意程度與期望落差上的差異，以此建立研究架構，並採用敘述統計等統計方法，以對聯合會計師事務所提出改善建議及未來之服務策略。
本研究欲達成之目的為(1) 衡量企業客戶對於某聯合會計師事務所提供之專業服務現狀之重要程度與滿意程度(2) 瞭解某聯合會計師事務所企業客戶，對其所提供之專業服務之期望與認知落差所在，並加以擬定優先改善重點，並期望能將所提供之專業服務發揮最大之效益。
實證結果顯示，受測者認為專業度構面重要程度及滿意程度之期望落差為最高；硬體及軟體設備配合構面之重要程度及滿意度為最低。建議聯合會計師事務所應從專業度構面、作業流程構面及人員服務態度構面方面加強服務品質，以增加顧客之滿意度。

With the changing economic, political and social environment, the industrial development and the increasing national income make the enterprise scale grow up gradually. Accountants industry is to provide highly professional services. The professional quality and the functions in the economic activities, not only affect the enterprise public credibility in providing accounting information, but also impact the healthy development of the financial market. It has critical connection to the rights of many investors, creditors and depositors, insured and other stakeholders. This study is to discuss about the gap between customer satisfaction and expectations on joint accounting firms professional services. This study uses a questionnaire to collect the data. 60 questionnaires are sent to firms that are joint CPA firms’ customers. 47 questionnaires are responded. The response rate is 78%. The valid questionnaire is 46, and only 1 is not valid to use. The effective response rate is 77%.
We take this study for Joint PCA firms to understand the needs of their clients with the following 4 dimensions: professional level of service quality, hardware and software facility, operation process in coordination with clients, and the staff service altitude. This study is also taken to investigate the customer satisfaction on Joint CPA Firms with the aforementioned 4 dimensions and how these 4 dimensions reflect the importance, satisfaction, and expected discrepancy in different extent with 9 different gender humanities attribute variables. The research framework is established based on this concept. Descriptive statistics is used to describe the service quality performance on importance level, satisfaction level, and expected discrepancy level. This study recommends Joint CPA firms how to make improvement in future service strategy.
The purpose of this study is to investigate Joint CPA Firms’s service quality and satisfaction on (1) importance extent (2) satisfaction extent (3) expected discrepancy between importance and satisfaction extent. Moreover, this study brings up some specific recommendations on how to improve professional level to increase the sales/business development in the future.
The results indicate the highest expected discrepancy between importance and satisfaction level is at professional dimension. The lowest expected discrepancy is at hardware and software facility dimension. This study recommends Joint CPA firms to improve the service quality to increase customer satisfaction from professional dimension, operation process dimension, and the staff service altitude dimension.

目　錄
謝　詞 I
摘　要 II
圖　次 VII
表　次 VIII
第一章　緒論 1
第一節　研究背景與動機 1
第二節　研究目的 3
第三節　研究範圍 4
第二章　文獻探討 7
第一節　服務品質 7
第二節　顧客滿意度 19
第三章　聯合會計師事務所現況 23
第一節　會計師產業介紹 23
第二節　台灣會計師業現況分析 27
第四章　研究方法 37
第一節　研究架構 37
第二節　研究對象及變數 38
第三節　問卷設計與調查方法 38
第四節　資料分析方法 39

第五章　實證分析 41
第一節　樣本基本資料分析 41
第二節　服務品質構面分析 45
第三節　跨構面比較分析 53
第六章　結論與建議 55
第一節　研究結論與討論 55
第二節　研究建議 55
第三節　研究限制與後續研究建議 56
參考文獻 57
附錄一　問卷 61
著作權聲明 67

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