SERVICE QUALITY OF MEMBERS OF ACCOUNTING PROFESSION: THE RELATIONSHIP BETWEEN SERVIS QUALITY TO COSTUMER SATISFACTION ESKÄ°ÅžEHÄ°R APPLICATION

The aim of this study is analyze the relationship between the quality of the services provided by accounting profession members and customer satisfaction by means SERVQUAL scale. The sample of the study is the companies based in EskiÅŸehir which have bought services from certified public accountants and public accountant. A factor analysis through SPSS was performed on a total of 269 questionnaires out of 1672 sent to the companies via the Internet and the dimensions of service quality were therefore determined. It was found that the quality of the service received from accounting profession members by the companies in Eskisehir, Turkey yielded a positive impact on customer satisfaction in terms of reliability, empathy and physical qualities. Considering the components of the service quality dimensions influencing customer satisfaction, it was concluded that members of accounting profession did not have sufficient knowledge about accounting and the sectors of their customers and that they proved insufficient in establishing a communication with their customers.