Özet:

The purpose - the accounting profession in the service sector and increasing importance from day to day is affected by the intense competitive environment. Accounting professionals need to pay attention to the concepts of "service quality" and "working performance" in order to stay standing in this environment. In this study, it aims to measure the quality of service and performance perceptions of operating in the Western Mediterranean region for accounting professionals. The study was also carried out to investigate whether performance does not affect the quality of service. Method - This study has been tested with the structural equality model of impact on the physical characteristics, reliability, enthusiasm, security, empathy dimensions, which are the lower dimensions of service quality of performance perception levels of accounting professionals. The work universe is formed by 144397 operating in the Western Mediterranean Region and receiving accounting services. The 394 business officials selected with a simple random sampling were applied face-to-face survey method. Measuring service quality perceptions (SERVQUAL scale) and performance perception levels (workers performance scale), the performance perception level of employees has been studied the impact on service quality perception level. Results - Employee performance perception level affects the service quality perception level. In addition, the performance of the employee has been found to have a significant impact on the "physical characteristics, reliability, enthusiasm, safety and empathy dimensions" which are the underdimensions of the quality of the service perceived. Also, the performance of the employee has a significant explanation of the "physical characteristics, reliability, enthusiasm, safety and empathy dimensions". Debate - It is believed that the work on quality and performance measurements should be increased in order for professional members to be able to provide better service, so the importance of the service quality and performance concepts will be given. In the field studies, it has also been observed that the offer of services occurs more among professional members and business authorities than accounting professionals. Therefore, the role of accounting professionals in service quality and performance assessments is great. To keep their quality and performance at the highest level, the professional members must carry the work burden as much as necessary, the reward system applied for the purpose of encouragement, and provide the necessary opportunities for them to develop themselves in the profession.

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