The Empirical Study of Relationship quality, Service Quality , Intention to Recommend and Switching Cost as a Moderator：Taking the Clients of an Accounting and Tax Agents Firms for an Example

• Main Authors: Chung-Hsi Lee, 李宗熹
• Other Authors: Ying-Jiuan Wong
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/32626425397516161615

碩士 === 國立高雄應用科技大學 === 高階經營管理研究所碩士在職專班 === 101 === There were plenty of emerging enterprises founded in Taiwan after 1970s. The performances of accounting firms did not grow or even grow reversely because of the economic recession, rising price, price competition, the dropped small and medium enterprises (SMEs) in Taiwan etc. There are large numbers of accounting firms in the market that clients come from internet, but the most effectively way to get new clients is recommended by old clients. The willingness of old clients to recommend new clients to accounting firms are depended on relationship quality and service quality between accounting firms and old clients. The aim of this study is to determine the factors of clients’ recommended willingness of accounting firms, and the impacts between relationship quality, service quality, and switching cost. This study assigned 260 copies of questionnaires to respondents, after removing 16 invalid samples, there were 244 valid samples. There is significant difference between relationship quality and service quality, and the willingness would be interfered by the service quality during the clients with highly switching cost. According to the study, to observe and analyze the relationship quality is helpfully to increase the competitiveness of accounting firms.