The Research on Service Recovery, Customer Satisfaction, and Customer Loyalty – A Case Study of the Union & Just CPA Firms

• Main Author: 翁佩瑜
• Other Authors: 陳光谷
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/63102116542337385677

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 94 === The purposes of this research are to discuss the influences of service recovery on customer satisfaction, customer satisfaction on customer loyalty, and service recovery on customer loyalty when service failure happened in the service sending process of the CPA Firms. By factor analysis, service recovery was extracted into four dimensions: communication, apology, compensation, and tangibility. Data were collected from 234 customers of the Union & Just CPA Firms. After path analysis, four main findings were obtained in the present study. First, the positive relationship between service recovery and customer satisfaction was significant. Second, customer satisfaction had a significantly positive relationship on customer loyalty. Third, the relationship between service recovery and customer loyalty was positively significant. Finally, in four dimensions of service recovery, communication played the most important influence role on both customer satisfaction and customer loyalty.