세무사사무소의 이미지가 지각된 서비스가치, 만족 및 충성도에 미치는 영향 (An Impact of Tax Office Corporate Image on Perceived Service Value, Satisfaction, and Loyalty)

서지정보

· 발행기관 : 한국전산회계학회
· 수록지 정보 : 전산회계연구 / 15권 / 1호 / 87 ~ 113페이지
· 저자명 : 최익수, 신건권

초록

본 연구는 세무사사무소의 이미지, 고객의 지각된 서비스가치, 서비스만족 및 서비스충성도 간의 구조관계를 연구모형으로 설정하고 가설검증을 시행하였다. 분석을 위한 자료는 설문지법을 이용해 수집하였으며, 최종적으로 회수된 230부 중에서 부실 기재로 판단되는 15부를 제외하고 215부를 통계분석에 활용하였다.
본 연구의 분석 결과를 요약하면 다음과 같다.
첫째, 세무사사무소의 이미지는 지각된 서비스가치와 만족에 정의 영향을 미치는 것으로 나타났으나, 세무사사무소의 이미지와 고객의 지각된 서비스가치는 서비스충성도에 정의 영향을 미치지 않는 것으로 나타났다.
둘째, 고객의 지각된 서비스가치는 서비스만족에, 고객의 서비스만족은 서비스충성도에 정의 영향을 미치는 것으로 나타났다.
마지막으로, 기업이미지와 서비스충성도 간에 지각된 서비스가치와 서비스만족은 매개 영향을 미쳤으며, 거래기간의 차이는 전체 구조관계에 조절 영향을 미치는 것으로 나타났다.
본 연구는 세무사사무소의 서비스충성도의 결정요인을 규명함으로써 충성고객을 확보하고 유지하기 위한 시장세분화와 서비스경영 전략을 수립하는데 필요한 기초 자료를 제공할 수 있을 것이다.

영어초록

This study tried to examine how image of Korean tax accountant offices affect perceived service value, satisfaction, and customer loyalty. Besides, the researcher tried to investigate whether the service value and service satisfaction has any mediating role between tax office image and service loyalty, and whether transaction period has any moderating effects on overall structure (or research model) established through analysis of previous research studies.
Questionnaire methods were used for data collection. Questionnaires were developed after a series of discussion by specialist groups and pretest results. Questionnaires were administered to 300 customers of 5 tax agency firms. 230 of the questionnaires were collected, from which 15 were eliminated due to erroneous responses of customers. Thus 215 questionnaires were used for final statistical analysis. Structural Equation Model of AMOS was used for testing hypotheses set up in the light of previous research studies.
The results of analysis can be summarized as below： First, it was found that corporate image had a positive effect on perceived service value and satisfaction, but corporate image and service value did not have a positive effect on service loyalty.
Second, it was found that perceived service value of customers had a positive effect on service satisfaction and service satisfaction had a positive effect on service loyalty.
Finally, it was found that perceived service value and service satisfaction had a mediating effect between corporate image and service loyalty. Also, it was found that difference of transaction period had a moderating effect on the relationship between corporate image, perceived service value, and service satisfaction and loyalty.
It is thought that the results of the current study, by identifying determinants of tax office service loyalty, will provide tax service agencies with important fundamental data necessary for market segmentation and establishment of service management strategies for securing and maintaining loyal customers.

참고자료

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