Abstract The article used PZB service quality model and SERVQUAL Scale as bases to investigate the service quality of CPA firms in Kaohsiung. And the target interviewees will be focused on accountants, business service agency managers, and their clients. The purpose of this study was to find whether the six gaps exist or not. Therefore, there are three questionnaires designed in order to interview the objects of study. Using statistical analysis approaches such as t-test, one-way ANOVA, and descriptive statistics, the result of the research were as follows¡G 1¡B For all of the CPA firms in Kaohsiung, there are significant differences on the five service quality dimensions¡]tangibility, reliability, responsiveness, assurance, and empathy¡^for consumer expected service-perceived service gap¡]Gap 5¡^ 2¡B For all of the CPA firms in Kaohsiung, there are significant differences on the two dimensions of responsiveness and empathy for consumer perceived service-business service agency managers¡¦ service delivery gap (Gap 6) 3¡B Comparing united CPA firms with non-united CPA firms, the research finds the two dimensions of marketing research orientation and levels of management are significant differences for Gap 1. As to the Gap 2, the three dimensions of management commitment to service quality, goal setting, and task standardization are significantly different. There are significant differences on the two dimensions of tangibility and assurance for Gap 5, and there are differences on the five service quality dimensions for Gap 6. In particular, Gap 5 and Gap 6 of non-united CPA firms are bigger than united CPA firms. In other words, the service quality of non-united CPA firms should be strengthened and improved. 4¡B The organizational variables of customers show that there are significant differences on the dimensions of Gap 5. For enterprises in the different industries have distinct differences on the dimensions of responsiveness, assurance, and empathy. Furthermore, the capital demonstrates significant differences on the dimension of tangibility; the annual revenue appears significant differences on the dimensions of tangibility, assurance, and empathy; the founding time of a firm exhibits significant differences on the dimensions of reliability, assurance responsiveness, and empathy. A company which is listed securities, OTC, and public offering or not determines whether the significant differences exist on the dimensions of tangibility, reliability, and assurance; the employees¡¦ quantity of a firm¡¦s accounting department indicates significant differences on the dimensions of tangibility, reliability, and assurance; the total quantity of a firm¡¦s employees reveals significant differences on the dimension of tangibility. As a result, CPA firms should offer different weight on the service quality dimensions according to distinct clients so that the client perception on service quality can be increased.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2016-08-05T11:49:51Z No. of bitstreams: 2 Dissertação - Marcio Silva Andrade - 2015.pdf: 4480416 bytes, checksum: 3ca5b174cf92372745615e0b558a6ec1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-08-05T11:53:29Z (GMT) No. of bitstreams: 2 Dissertação - Marcio Silva Andrade - 2015.pdf: 4480416 bytes, checksum: 3ca5b174cf92372745615e0b558a6ec1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-08-05T11:53:29Z (GMT). No. of bitstreams: 2 Dissertação - Marcio Silva Andrade - 2015.pdf: 4480416 bytes, checksum: 3ca5b174cf92372745615e0b558a6ec1 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2015-10-19 / The development and maturation of organizations in recent decades made the management movement extrapolate the initial business field, the industry, taking it to highlighted position in all sectors. This reality requires that educational institutions act in a market-oriented environment, offering quality services in response to the demands imposed by this competitive, complex and uncertain environment. Quality services generate value and positively impact the success of the institution. Ensuring quality while increasing accessibility through the construction of basic and higher infrastructure corroborates in generation competitive advantage. Thus, it is essential that educational institutions seek quality in its services based on the expectations of its main actors (managers, teachers and students). This research initially sought a review of the concerning literature, quality, service quality, quality of education and the Creation Act of Federal Institutes in order to meet the overall goal of the proposed study on evaluating the perceived quality of educational services specifically provided in a higher education course in the Federal Institute of Education, Science and Technology of Triângulo Mineiro – Campus Paracatu, from the perspective of its main actors, using the Service Quality Scale (SERVQUAL) developed by Parasuraman, Zeithaml and Berry (1988), as a basic tool for analysis. The research is an exploratory study, aiming the descriptive research of applied nature and quantitative approach. Structured questionnaires were applied, adapted from the referred scale, containing multiple choice questions, previously defined by the researchers. The study sought to identify the weaknesses and strengths and the critical aspects that could be prioritized by managers in the quality of services provided. / O desenvolvimento e a maturação das empresas nas últimas décadas fizeram o movimento gestor extrapolar o campo de ação empresária inicial, a indústria, levando-o a adquirir destaque em todos os setores. Essa realidade obriga que as instituições de ensino atuem em um ambiente orientado para o mercado, ofertando serviços de qualidade, em resposta às demandas impostas por esse ambiente competitivo, complexo e incerto. Serviços de qualidade geram valor e impactam positivamente no sucesso da instituição. Garantir qualidade além de aumentar a acessibilidade, através da construção de infraestruturas básicas e superiores, corrobora na geração de vantagem competitiva. Deste modo, é imprescindível que instituições de ensino busquem qualidade na sua prestação de serviços baseadas nas expectativas de seus principais atores (gestores, professores e alunos). O presente estudo, para sua efetivação, buscou inicialmente uma revisão da literatura pertinente ao tema qualidade, qualidade de serviços, qualidade na educação, Lei de Criação dos Institutos Federais com a finalidade de atender ao objetivo geral do estudo proposto, referente à avaliação da qualidade percebida dos serviços educacionais prestados especificamente em um curso superior do Instituto Federal de Educação, Ciência e Tecnologia do Triângulo Mineiro – Campus Paracatu, sob a óptica de seus atores principais, utilizando para tanto a Escala Service Quality (SERVQUAL), desenvolvida por Parasuraman, Zeithaml e Berry (1988), como ferramenta básica para análise. O trabalho possui caráter exploratório, tendo como objetivo a pesquisa descritiva, de natureza aplicada e com abordagem quantitativa. Foram aplicados questionários estruturados, adaptados da referida escala, com questões fechadas, definidas previamente pelos pesquisadores. Esse estudo procurou identificar as fraquezas e potencialidades e os aspectos críticos que poderão ser priorizados pelos gestores na qualidade dos serviços prestados.

The present study approaches quality in the physiotherapy services rendered through the comparison between expectations and customers' perceptions. The study was developed in a Physiotherapy clinic from Santa Maria's city with Pilates praticant. SERVQUAL scale was used to evaluate the quality services. SERVQUAL scale makes possible a comparison between customers expectations about rendered services and their perceptions about the same. Eighty eight customers answered the questionnaire. SERVQUAL scale dates were submitted to Descriptive Statistics. In the twenty two total questions to the Scale we found twelve questions where the quality perception was higher than expectations. Three questions presented very much a like seemed average between the expectations and perceptions and in seven the expectations were higher than perceptions. Data were also submitted to Multivariate Exploratory Techniques, for the purpose to verify the presence or not of redundant subjects in the SERVQUAL scale adapted to Physiotherapy. Multivariate Exploratory Techniques allowed retreat redundant questions through exclusion criteria. Thereby, nine questions were eliminated to the questionnaire, result in a 8,828% decrease in the total variance among the original and the reduced version. This study made possible to detect improvement points in the services rendered by the clinic, furthermore it proposed an SERVQUAL scale with smaller number of questions without significant loss in its representation. In conclusions, other service section can take advantage in your research with the SERVQUAL driest version presented here. / A presente dissertação aborda a qualidade na prestação de serviços fisioterápicos através da comparação entre expectativas e percepções de clientes. O estudo foi desenvolvido junto aos praticantes de Pilates de uma clínica de Fisioterapia da cidade de Santa Maria RS. Para avaliar a qualidade dos serviços, utilizou-se a Escala SERVQUAL, cuja característica é possibilitar a comparação entre as expectativas que os clientes têm sobre a prestação de um determinado serviço com as suas percepções sobre o mesmo. Oitenta e seis clientes participaram do estudo. Os dados provenientes da Escala SERVQUAL adaptada para a presente pesquisa foram submetidos à Estatística Descritiva e, das 22 questões constituintes da Escala, em 12 delas a percepção de qualidade foi superior às expectativas. Três questões apresentaram médias muito parecidas entre as expectativas e percepções e, em sete questões, as expectativas foram superiores às percepções. Além da Estatística Descritiva, os dados também foram submetidos à Análise Estatística Multivariada, a fim de verificar a presença ou não de questões redundantes na Escala SERVQUAL adaptada à Fisioterapia. A aplicação de Estatística Multivariada permitiu a retirada de questões redundantes mediante critérios de exclusão. Assim, nove questões foram eliminadas do questionário, acarretando uma diminuição de apenas 8,828% na variância total entre a versão original e a reduzida. Este estudo possibilitou detectar pontos de melhoria nos serviços prestados pela clínica constituinte do caso e, além disso, sugeriu uma Escala SERVQUAL com menor número de questões, sem perda significativa em sua abrangência. Com isso, outros segmentos do setor de serviços poderão se beneficiar da versão mais enxuta da ferramenta SERVQUAL e facilitar suas pesquisas.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This study aimed to evaluate the quality of the Family Health Strategy (ESF) through the measurement of users' satisfaction regarding services provided by the program , seeking to identify the link between satisfaction and perceived quality of services by program staff . For this purpose, questionnaires were based on SERVQUAL Scale, which has as a feature comparison between the expectations of the client with regard to provision of service and their perception on it. Thus, this research used the case study method, characterizing it as a descriptive study with cross sectional and quantitative approach. The study was conducted with 606 users of the ESF and 39 professionals from the Health Teams in five units of the ESF in Santa Maria-RS. The data from the application of the SERVQUAL Scale adjusted result showed a negative evaluation of the ESF for both actors: the users show up unhappy and professionals characterized as unacceptable the quality of services. It is important to emphasize that no point was assessed as satisfactory or excellent quality by the actors. However, note that the professionals assigned to all the issues, values higher than those reported by characterizing users, therefore, a slightly better evaluation of officials. This study also identified points of improvement in the environment studied, contributing to the practices currently used by the ESF in the provision of its services are reviewed and reconsidered, using the issues identified here as guiding actions of improvement. / A presente pesquisa teve como objetivo avaliar a qualidade da Estratégia Saúde da Família (ESF) através da mensuração da satisfação dos usuários em relação aos serviços prestados pelo Programa , buscando identificar a relação existente entre esta satisfação e a percepção da qualidade dos serviços pelos funcionários do Programa . Para tal, utilizaram-se questionários baseados na Escala SERVQUAL, que apresenta como característica a comparação entre as expectativas do cliente com relação à prestação do serviço e a sua percepção sobre o mesmo. Dessa forma, a presente pesquisa utilizou o método de estudo de caso, caracterizando-se como uma pesquisa descritiva, com corte transversal e abordagem quantitativa. O estudo foi desenvolvido junto a 606 usuários da ESF e 39 profissionais pertencentes às Equipes de Saúde em cinco unidades da ESF no município de Santa Maria-RS. Os dados provenientes da aplicação da Escala SERVQUAL adaptada mostram como resultado uma avaliação negativa da ESF por ambos os atores: os usuários mostram-se insatisfeitos e os profissionais caracterizam como inaceitável a qualidade dos serviços. Torna-se importante destacar que nenhum ponto foi avaliado como satisfatório ou de qualidade excelente pelos atores. Porém, nota-se que os profissionais atribuíram, em todas as questões, valores superiores aos informados pelos usuários caracterizando, portanto, uma avaliação ligeiramente melhor dos funcionários. Este estudo possibilitou identificar pontos de melhoria no ambiente pesquisado, contribuindo para que as práticas utilizadas atualmente pela ESF na prestação de seus serviços sejam analisadas e repensadas, utilizando os aspectos aqui identificados como norteadores de ações de melhoria.

本論文利用研究服務品質的「缺口模型」（PZB Model或Gap Model），篩選近半年內某一月成交量超過新台幣伍千萬元以上之A金控證券商公司法人部客戶。利用SERVQUAL量表以選擇題式問卷對特定族群做訪談來收集資料，以期找出台灣證券市場中，成交重心客戶群對證券商五大服務構面（即有形性、可靠性、反應性、保證性、關懷性）之22個量表項目的重視程度。研究結論發現，投資者的「期望服務水準」與「認知服務水準」間確實具有顯著差異。其次，從服務缺口分析來看，二項最需要改善的項目分別屬於「關懷性」與「可靠性」二構面。 此外，從服務缺口差距較小（服務品質較高）的項目來看，「有形性」問項，對投資者的期望相對來說都最低。因此，對於「有形性」構面，管理者可以在其他缺口較大的項目改進到一定的服務水準之後，再來考慮提升其服務品質。進一步將服務構面與證券商交易頻率進行迴歸分析。結果發現，服務品質與投資者和證券商交易頻率之間有顯著關係，而各構面中，只有「信任性」達顯著水準，故可推論若金控證券商在信任性構面因素表現愈好，則投資者和證券商再次交易的意願愈強烈。 最後，由單因數變異數分析，探討各人口統計變數與服務品質構面的影響，發現性別、與證券商交易頻率、同時與多少家證券商交易等因素，對金控證券商服務品質的評估有顯著差異。 / This study aims to analyze service quality of a financial holding security company’s institutional department. Using PZB Model and SERVQUAL scale presented to measure customer satisfaction of the study. SERVQUAL scale is used to evaluate service quality, which is defined as “perceived service quality” is the difference between customers “perceptions” and “expectations.” The research used these two elements to evaluate service quality and customers satisfaction, and to take perception-minus- expectations measurement of service quality as an improving index. This study proposed the five dimensions including tangibility, reliability, responsiveness, assurance and empathy. The analyzed result revealed that there were obvious differences between service expectation and perceived service performance, and had to improve two dimensions: “empathy” and “reliability.” In addition, customers had more satisfactions with “tangibility,” means managers should improve firstly other service dimensions with less satisfactions. Meanwhile, according to the regression analysis, this study showed there had a significant difference between service quality and transaction frequencies with security companies. If financial holding security company can improved the “reliability,” the investors would have more willingness to deal with. Finally, according to One-Way ANOVA analysis, this study showed that there were also some obvious difference between the population statistic variables (gender, transaction frequencies and numbers of security companies), service expectation, perceived service performance and overall satisfaction of maintenance.

Submitted by Vagner Rosalem (vagner@hotmail.com) on 2013-09-06T14:47:08Z No. of bitstreams: 1 99-VERSÃO FINAL DEPOSITADA.pdf: 4178939 bytes, checksum: 61e240a55f9bd157a846cf9d79fc8816 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-09-06T14:50:09Z (GMT) No. of bitstreams: 1 99-VERSÃO FINAL DEPOSITADA.pdf: 4178939 bytes, checksum: 61e240a55f9bd157a846cf9d79fc8816 (MD5) / Made available in DSpace on 2013-09-06T15:03:22Z (GMT). No. of bitstreams: 1 99-VERSÃO FINAL DEPOSITADA.pdf: 4178939 bytes, checksum: 61e240a55f9bd157a846cf9d79fc8816 (MD5) Previous issue date: 2013-08-08 / The purpose of this work was to analyze the perceptions of key actors in the production chain of health on the quality of services provided by hospitals in the State of Goiás - BR. For this was used as the measuring instrument SERVQUAL scale, which is widely validated, and this study was appropriately adapted and tested its reliability for healthcare, by calculating the Alpha Cronbrach that more than 0,703 results found for dimensions relating to the quality expectations and 0,708 for the dimensions relating to the quality of the performance. The sample consisted of 347 individuals belonging to 03 groups end (downstream) of actors in this production chain. The first stakeholder group made up of managers was subdivided into 02 subgroups, 58 managers of public hospitals and 57 private hospitals managers, the second group of actors composed of health professionals was subdivided into 02 subgroups, 58 health professionals from hospitals 58 public and private hospitals, the third stakeholder group comprised patients / users of hospital services was subdivided into 02 subgroups, 58 patients / users of public hospitals and 58 private hospitals. We compared the five dimensions of quality proposals that scale between groups by ANOVA and by adopting a significance level of 0.05 for the analyzes. The results obtained indicate signicantes differences of perceptions of quality in groups of managers of public hospitals and managers of private hospitals, as well as significant differences in the groups of patients / users of public hospitals and private hospitals. In groups composed of managers, the dimensions that showed significant differences were tangibility, promptness and empathy. In groups composed of patients / users, differences in perception of quality proved to be significant in the dimensions of tangibility and promptness. Comparing the 06 (six) subgroups, we found that the groups of patients / users elected promptness as the main dimension of perceived quality. The groups consist of the managers gave more emphasis to the tangibility dimension as the main assignment in quality. In turn, the group composed of health professionals in public hospitals have the security dimension as the master and the group composed of health professionals from private hospitals, the dimension of tangibility as the main dimension to define quality. Thus, it is understood that the results can introduce important directions to managers regarding the channeling of resources and adoption of actions aimed at improving the quality of services provided to patients / users of the hospitals studied. / A proposta deste trabalho foi analisar comparativamente as percepções dos principais atores da cadeia produtiva da saúde sobre a qualidade dos serviços prestados por hospitais no Estado de Goiás - BR. Para tal utilizou-se como instrumento de medida a Escala SERVQUAL, que é amplamente validada, e neste estudo foi devidamente adaptada e com sua confiabilidade testada para a área da saúde, através do cálculo do Alpha de Cronbrach que apurou resultados superiores a 0,703 para as dimensões da qualidade referentes às expectativas e 0,708 para as dimensões da qualidade referentes ao desempenho. A amostra foi composta por 347 indivíduos pertencentes aos 03 grupos finais (à jusante) de atores desta cadeia produtiva. O primeiro grupo de atores composto pelos gestores foi subdividido em 02 subgrupos, sendo 58 gestores de hospitais públicos e 57 gestores de hospitais privados; o segundo grupo de atores composto por profissionais da saúde foi subdividido em 02 subgrupos, sendo 58 profissionais da saúde de hospitais públicos e 58 de hospitais privados; o terceiro grupo de atores composto pelos pacientes/usuários dos serviços hospitalares foi subdividido em 02 subgrupos, sendo 58 pacientes/usuários de hospitais públicos e 58 de hospitais privados. Foram comparadas as cinco dimensões da qualidade propostas pela referida escala entre os grupos por ANOVA e adotando-se uma significância de 0,05 para as análises. Os resultados apurados apontam diferenças signicantes de percepções da qualidade nos grupos dos gestores dos hospitais públicos e gestores dos hospitais privados, bem como diferenças significantes nos grupos dos pacientes/usuários dos hospitais públicos e dos hospitais privados. Nos grupos compostos pelos gestores, as dimensões que apresentaram diferenças significantes foram a tangibilidade, a presteza e a empatia. Nos grupos compostos pelos pacientes/usuários, as diferenças de percepção da qualidade mostraram-se significantes nas dimensões da tangibilidade e presteza. Na comparação entre os 06 (seis) subgrupos, observou-se que os grupos dos pacientes/usuários elegeram a presteza como sendo a principal dimensão da percepção da qualidade. Os grupos compostos pelos gestores valorizaram mais a dimensão da tangibilidade como sendo a principal na atribuição da qualidade. Por sua vez, o grupo composto por profissionais da saúde dos hospitais públicos tem a dimensão da segurança como sendo a principal e o grupo composto por profissionais da saúde dos hospitais privados, a dimensão da tangibilidade como sendo a principal dimensão para definir a qualidade. Dessa forma, entende-se que os resultados podem introduzir importantes direcionamentos aos gestores no que se refere à canalização de recursos bem como adoção de ações visando à melhoria da qualidade dos serviços prestados para os pacientes/usuários dos hospitais estudados.