| Summary: | 碩士 === 東吳大學 === 會計學系 === 91 === Abstract
As public affairs become more multiple and complex, it is inevitable that a greater demand on the quality and quantity of government service is expected by the general public. In order to achieve this goal, comp- trollers should have new thoughts on rendering service. Moreover, they have to gain more and more knowledge in the fields of budget, account- ing and statistics. Since it is urgent to upgrade the degree of customer satisfaction, comptrollers should improve their service quality.
This research explores customer satisfaction for comptrollers and factors that influence the degree of customer satisfaction. This re- searcher has collected relevant data by means of questionnaires. The findings reached after the use of statistic analysis, coefficient analysis, and regression analysis are as follows:
1. Customer satisfaction
This research measures customer satisfaction according to comp- trollers’ service attitude, impartial service, degree of dedication to job, and awareness of responsibility. It concludes that most people surveyed are generally satisfied with the service that comptrollers provide. In particular, courtesy in their service attitude is admired the most. On the other hand, people are least satisfied with the comptrollers’ dedication to their job.
2. Factors that influence the degree of customer satisfaction
This research investigates whether customer satisfaction is influenced by factors such as convenience and efficiency, safety, facilities, and professionalism. It is found out that safety of service is the most im- portant factor that influences customer satisfaction.
Convenient and efficient service is less important when transactions are legal. The factor of facilities does not have a significant influence at all.
In addition, the potential influence of the people surveyed was taken into consideration. Our evidence shows, however, that only the factor of sex may have some effect on customer satisfaction. Factors such as education, position, job, seniority and institution have no relevance whatsoever.
Keywords：comptroller, customer satisfaction
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