Author/Authors :
Yanık, Ahmet Kocaeli Üniversitesi, Turkey , Dinçel, Güler Kocaeli Üniversitesi, Turkey , Yıldız, Ferah Adıyaman Üniversitesi, Turkey , Karacan, Sami Kocaeli Üniversitesi, Turkey
Title Of Article :
EVALUATION OF PERCEPTIONS OF IDEAL AND EXISTING SERVICE QUALITIES AMONG PROFESSIONAL ACCOUNTANTS BY USING SERVQUAL MODEL
Abstract :
The importance of the quality of service in accounting profession is increased as a result of adaptation and implementation of accounting standards by many countries and elimination of trade barriers due to globalization and rapid development of information technology. The aim of this study is to investigate how the accounting profession members perceived the ideal service quality and to determine whether there is a difference between perceived and existing service qualities. For this purpose, perceptions of ideal and existing service qualities of professional accountants working in the province of Kocaeli were investigated by using SERVQUAL scale. Current SERVQUAL quality of service scale consisted of physical factors, reliability, responsiveness, trust and empathy dimensions. The present study showed that there is a significant difference between ideal and existing physical, reliability and empathy perceptions. Our results suggested that the existing service quality perception and ideal service quality perception can be different among professional accountants and this difference can especially observed in physical factors, reliability and empathy dimensions.
NaturalLanguageKeyword :
Quality of service , the accounting profession , accounting quality of service
JournalTitle :
Mustafa Kemal University Journal Of Graduate School Of Social Sciences
