The Study of the Relationship between Locus of Control and Quality of Customer:The Effect of MAS

• Main Author: 邱素珍
• Other Authors: 鄭國枝
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/23115678751777008771

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 100 === In recent years, Taiwan's SMEs becomes more difficult in business operation facing a low-cost competition from mainland China. Under the uncertain environment regardless of the domestic market and export markets need to focus on the manager’s personality of quality of customer relationship and use of management accounting information. Therefore, in the enterprise in an increasingly competitive, how to use management accounting system and improve customer satisfaction in order to increase customer loyalty, it is the business required the efforts of marketing issues. Thus, the research is to investigate the effect of locus of control and management accounting system to the relationship of customer quality. This study mailed questionnaires to investigate, through the related literature, the questionnaire as a research tool to collect empirical data. The purpose of this study is to understand the relationship between various variables. The subjects in this study came from sanitation workers in SMEs, a total of 300 questionnaires out, returned samples were 180, 169 valid questionnaires, recovery was 56.3%, the acceptable range for such studies. The analysis of research is carried out by means of a regression analysis and path analysis. The following conclusions were reached: First, locus of control has a significant positive effect on management accounting system. Second, management accounting system has a significant positive effect on the relationship of customer quality. Third, locus of control has a significant positive effect on the relationship of customer quality. Fourth, locus of control will to influence the relationship of customer quality by management accounting system.In this study, the argument expect available for SMEs as the selection of managers reference.