| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 102 === In recent years, the global impact of the unfolding economic crisis coupled with the tide of free trade have meant that the Taiwan small and medium enterprises (SMEs) are faced with severe challenges in the operating, combined with the import factors such as international financial reporting standards (IFRS), push the small and medium sized accounting firms more competitive. Therefore, the accounting firms how to use internal marketing or management techniques to improve the service quality and customer satisfaction, and to maintain sustainable partnerships, promote the operation performance is an important issue.
The research applies questionnaire survey to investigate the effects of the internal marketing in small and medium sized accounting firms on their clients’ perceptions of their service quality and customer satisfaction. The finding indicated that the extent of management support in accounting firms has a negative impact on clients’ perception of assurance, but the internal communication in those accounting firms has a positive impact on it. The extent of training and education in accounting firms has a positive impact on the perception of the firms’ understanding and interactive customer satisfaction. Furthermore, the perception of the firms’ understanding is a partially mediated on the relationship between training and education and interactive customer satisfaction. The five dimensions of service quality, responsiveness, reliability, assurance, understanding and tangible which have a positive effects on their interactive satisfaction. And the clients’ perceptions of the firms’ reliability, assurance, understanding and tangible of the firms’ service quality have positive effects on their benefits satisfaction.
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