Özet:

Customer satisfaction and service quality are the key parameters in the strategic competition of today’s world. Accounting sector is among the sectors with intensive competition and customer satisfaction for competitive advantage. Beside intensive mental effort, the sector also requires emotional effort. Therefore, emotional competences should be assessed and service quality designating the level of customer satisfaction should be evaluated. The present study was conducted to investigate the relationships between the emotional competences and perceived service quality of accounting professionals and to determine the mediatory role of job satisfaction in such relationships. Significant positive relationships were observed among emotional competences, job satisfaction and perceived service quality. Hierarchical regression analysis indicated the partial mediatory role of job satisfaction between emotional competence and perceived service quality. Ultimately, limitations of this study were pointed out and recommendations were provided for future studies to be carried in this subject matter.

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