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3
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90
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27
Hizmet sektöründe yer alan muhasebecilik mesleği belli kurallara ve yönetmeliklere dayanılarak icra edilmektedir. Her geçen gün sayıları artmakta olan serbest muhasebeci mali müşavirlerin mükellefler tarafından tercih edilmeleri kaliteli hizmet sunmaları ile yakından ilgilidir. Muhasebe meslek mensuplarından hizmet alan mükelleflerin almış oldukları hizmete ilişkin kalite algılarını ortaya çıkarmak amacı ile yapılan bu çalışmada Kars il merkezinde faaliyet gösteren işletmelere Servperf ölçeğinin yer aldığı anket uygulanmıştır. 390 işletmeden elde edilen verilerin faktör analizi, t testi ve ANOVA analizine tabi tutulması sonucunda katılımcıların ve işletmelerin özelliklerine bağlı olarak hizmet kalitesi alt boyutlarının algılanmasında istatistiksel olarak anlamlı farklılıklar olduğu belirlenmiştir.
The accounting profession in the service sector is carried out on the basis of certain rules and regulations. The number of free accountants, which is increasing every day, is closely related to the quality of the service offered by the customers that are preferred by the free accountants. In this study with the aim of revealing the quality perceptions of the service they have received from accounting professionals, the survey was applied to the enterprises operating in the center of Kars province where the Servperf scale was included. The results of the data obtained from 390 enterprises undergoing factor analysis, t test and ANOVA analysis have determined that there are statistically significant differences in the detection of subdimensions of service quality depending on the characteristics of participants and enterprises.
Accountancy profession which takes place in the service sector is performed based on certain rules and regulations. Preference of certified public accountants who are increasing in number every day by taxpayers is closely related to providing quality services. In this study which was conducted in order to reveal the perceptions of the quality of service of taxpayers received from professional accountants, a survey including Servperf scale was applied to enterprises operating in the city center of Kars. As a result of factor analysis, t test and ANOVA analysis of the data obtained from 390 enterprises, statistically significant differences were observed in perception of service quality sub-dimensions depending on the characteristics of the participants and enterprises.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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