The Effect of Service Quality of Certified Public Bookkeeper Firm on Customer Loyalty - Take a Certified Public Bookkeeper Firm as an Example

• Main Author: 林綉娟
• Other Authors: 陳瑞斌
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/37976623262917525982

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 100 === Though seem a tiny nail, a public bookkeeper contributes huge to constructing the economy of a nation, and certainly is the correspondent between the government and SMEs(small and medium enterprises) in collecting and paying taxes. It’s a research-worthy issue on how bookkeepers can enhance the quality while providing services, and assist completeness of accounting books of SMEs is their own advantages. The passing of the Bookkeepers Law on June 2nd, 2004 make keeping account for customers a legible business. However, public bookkeepers business is now facing several challenges such as decreasing practice due to the slow growth of general economic environment the hardship of expending new customers and the serious competition among the same trade. Regarding all these factors, public bookkeepers must have the sense of crisis. and consider thoroughly over the methods to raise the loyalty of customers , to alter guiding principles or policies while running and to escalate the amount of business. The research targets in this particular study based on the customers of one public bookkeeper firm in mid-Taiwan to probe into the interrelationship between the service quality of a public bookkeeper firm and the loyalty of its own customers by questioners. This survey had totally released 105 copies, (101 valid) with a 96.19% recovery rate. The result of the regression analysis indicate a positive and obvious influence on the service quality of a public bookkeeper firm over the loyalty of customers. The outcome infers that if a public bookkeeper firm can efficiently improve and advance its quality, it’s highly likely that the same customers will give the chance of being served again or recommending the firm to other clients. These goals can be achieved through ways such as modifying office environment, upgrading accounting clerks’ attitude, refroming service contents and collecting reasonable fees.