A Study on the External Auditing Quality Of Management System Certification Base on Kano Model

• Main Authors: Shun-Fu Huang, 黃順福
• Other Authors: Chiu-Chun Tsai
• Format: Others
• Language: zh-TW
• Published: 2007
• Online Access: http://ndltd.ncl.edu.tw/handle/35611940052064767462

碩士 === 靜宜大學 === 管理碩士在職專班 === 95 === Due to a demand for a place in the increasing worldwide international market competition struggle, the ISO 9000 series certification was formed to set its basis and certify all concern international quality management standard. For quality management system, ISO9000 series is a base while organization strides forward the total quality management (TQM). Their service quality will effect a huge customer satisfaction when external auditor conducted auditing activity under certification system. The purpose of this research were to apply Kano model to explore the quality property of service element of external auditing under management system certification further access to the consumers’ demands toward different quality properties. The research proceeded with random sampling with 122 enterprises which were certificated by SGS in Miaoli, Taichung, Nantou and Changhua counties of central region of Taiwan. The research was based upon questionnaire survey and proceeded with statistic and analytical methods such as Descriptive Statistics, Kano model, Kruskal-Wallis test and Matzler’s satisfaction index model. The research findings were the follows: 1. Among thirty external auditing elements of Kano model, two were classified to attractive quality, two were classified to one-dimensional quality, seven were classified to indifferent quality, nineteen were classified to must-be quality, and none was classified to reverse quality. 2. All five quality dimensions for reliability，assurance， responsiveness， empathy and tangible of external auditing quality were classified to must-be quality. 3.The respect level for each quality element of external auditing quality by different customer attribute is significant. 4.The costomer’s levels of value toward different dimensions were reliability> assurance> empathy> responsiveness> tangible for five quality dimensions of external auditing quality, and Kano quality properties were must-be quality> one- dimension quality > Attractive quality> Indifferent quality. 5. According to Matzler’s satisfaction index and calculated results, about 10 external auditing quality elements should be further cared and improved to increase customer satisfaction.