Özet:

The purpose of this study is to determine the quality of service received from professional accountants and to determine whether there is a relationship between perceived service quality and customer satisfaction. If so, to determine whether the perceived quality of service differs according to the demographics of taxpayers and if so, to contribute to the field literature by investigating these differences and reasons. The universe of the work is composed of businesses taxpayers that get service from freelance accountant and public accountants operating in the Kırklareli headquarters and districts. The research association provided the collection of data by applying the prepared questionnaire to the population. Face to face survey method was used as data collection tool in the research. 500 surveys were applied to the businesses that were easily reached by sampling and 409 survey forms were evaluated. The SERVQUAL scale was used to determine the quality of service provided by professional accountants in the study. The questionnaire consists of 22 interviews scaled by Likert with 5. In order to determine the general level of satisfaction of the taxpayers, a questionnaire was created by adding "I am satisfied with the accounting service I received" expression as the 23rd question and 9 demographic variables. Thus, the questionnaire contains 32 questions in total. SPSS 20.0 package program was used in the analysis of the obtained data and the test results were evaluated at 95% confidence interval. The reliability of the scale used in the research was tested at the level of all participants and the reliability coefficient was determined as 0,936 Cronbach’s Alpha=0,936 . This result shows that research has high reliability. Findings obtained in the research; the perceived quality of service was found to be 0,407 in terms of reliability sub-dimension, at the level of 0,231 on the subdimension of enthusiasm and at the level of 0,335 on sub-dimension of assurance at the customer satisfaction.

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