Abstract:

This study is aimed to research of The Effect of Perceived Service Quality of Accounting Service Provided by Certified Public Accountants (CPA) on Customer Satisfaction. For this purpose, a representative face to face survey has been conducted in the city of Istanbul on 324 small businesses owners receiving accounting services all of whom were Istanbul residents. They took part in our face to face survey throughout 05.10-02.12 2019. SPSS program has been used for "frequency", "reliability", "factor" and "correlation analyses". LISREL structural equation modelling has been used in order to test the significancy and reliability of our model. As a result of the analysis, goodness of fit values, t-values and standardized solution values have been analysed and it has been detected that the independent variables tangibles, reliability, responsiveness, assurance and empathy have a significant effect on the dependent variable customer satisfaction. We found that the variable most effective on customer satisfaction is reliability and empathy, assurance, responsiveness and tangibles variables follow reliability respectively. So, companies should value these variables, giving a priority to reliability. As this research is the first study conducted in Istanbul, it is considered that it will contribute to the companies providing Certified Public Accountants service.

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