記帳業服務品質、知覺價值、顧客滿意度與推薦意願之關聯性探討－－以臺南地區為例

Relationships among Service Quality, Perceived Value, Customer Satisfaction and Recommendation Intention: A Study of Bookkeeping Industry in Tainan

中小企業基於成本或其他考量，大多數將帳務處理工作委託代理記帳業，中小企業主對於記帳業所提供服務品質是否與其感受到價值有對等的關係，將會影響中小企業主的滿意度，更會影響到其推薦的意願。本研究係探討台南地區記帳業在服務品質、知覺價值、顧客滿意度與推薦意願之關聯性，並以台南縣市記帳士公會會員所服務之中小企業主為抽樣母體，共發放300份問卷，總計172份有效問卷，有效問卷回收率為57.33%。研究結果發現服務品質對知覺價值、顧客滿意度與推薦意願是有正向顯著的影響關係，知覺價值對顧客滿意度、推薦意願也有正向顯著影響關係，服務品質會透過顧客滿意度的中介效果正向影響推薦意願，服務品質會透過知覺價值的中介效果正向影響推薦意願。

Owing to costs or other considerations, the majority of accounting work in SMEs outsourced to bookkeeping agency. The service quality and perceived value from bookkeepers that SME owner and staff experienced are very important to their satisfaction. If SME owners are satisfied, then they affect the recommendation intention with regard to the bookkeeper. The study is to explore the relationships among service quality, perceived value, customer satisfaction and recommendation intention in bookkeeping industry in Tainan area. All SME owners that are serviced by the members of Tainan Bookkeepers Association constitute our sampling population. In this study, a total of 300 questionnaires were distributed, a total of 172 questionnaires are valid and the effective response rate is of 57.33%. The results found that service quality has a positive effect on perceived value, customer satisfaction and recommendation intention. Perceived value has a positive effect on customer satisfaction and recommendation intention. Customer satisfaction has a positive effect on recommendation intention. Through the mediating effect of customer satisfaction and perceived value respectively, service quality affects recommendation intention in a positive way as well.