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.
| Identifer | oai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0606102-153533 |
| Date | 06 June 2002 |
| Creators | Lee, Jia-Guei |
| Contributors | Ruey-Dang Chang, none, none, Tsai-Yuan Lin |
| Publisher | NSYSU |
| Source Sets | NSYSU Electronic Thesis and Dissertation Archive |
| Language | Cholon |
| Detected Language | English |
| Type | text |
| Format | application/pdf |
| Source | http://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0606102-153533 |
| Rights | not_available, Copyright information available at source archive |
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