Abstract:

Purpose- This study aims to determine how the income taxpayers who buy services from the members of the accounting profession perceive the quality of service they buy, how the quality perceived affects the customer satisfaction and conversion costs, how the customer satisfaction affects the conversion costs and as well as how the conversion costs affect their behavioral intentions. Methodolgy- A questionnaire was applied to 1.070 income taxpayers who purchased services from professional accountants in Balıkesir province center and districts and the obtained data were subjected to statistical analysis and the results were interpreted. Findings- According to the study results, on perceived quality of customer happiness and swicthing costs. It is identified that all dimension of suggestion to others of behavioral intentions and the financial cost dimension of swicthing costs have no effect on the dimension of re-purchase of behevioral intentions. Conclusion- As a result of the study, it is determined that the quality has an effect on the customer satisfaction in same with the literature, and the conversion costs have a high cost in the relationship between the members of accounting profession and businesses . In addition, it is discovered that the factors of conversion costs have an effect on behavioral intention factors.

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