고객지향성이 세무대리서비스품질, 지각된 고객가치, 고객만족과 충성도에 미치는 영향 (An Impact of Customer Orientation of Tax Agency Service Quality, Perceived Customer Value, Customer Satisfaction and Loyalty)

서지정보

· 발행기관 : 한국전산회계학회
· 수록지 정보 : 전산회계연구 / 13권 / 1호 / 45 ~ 72페이지
· 저자명 : 맹홍, 정군오

초록

본 연구는 중국 세무사사무소의 고객지향성이 세무대리서비스품질, 지각된 고객가치, 고객만족 및 충성도에 미치는 영향을 규명하고자 하였다. 분석 자료는 최종적으로 중국 북경시와 산동성 위해시 소재 세무사사무소 법인 고객으로부터 회수한 218매를 통계분석에 사용하였다. 가설검증을 위해서 SPSS와 AMOS 통계프로그램을 사용하였다.
본 연구의 분석 결과를 요약하면 다음과 같다.
첫째, 고객지향성은 세무대리서비스품질에 정의 영향을 미쳤다. 둘째, 세무대리서비스품질은 지각된 고객가치와 고객만족에 정의 영향을 미쳤다. 셋째, 세무대리서비스품질에 대한 지각된 고객가치는 고객만족에 정의 영향을 미쳤다. 넷째, 세무대리서비스품질과 고객만족은 고객충성도에 정의 영향을 미쳤다. 다섯째, 고객지향성과 지각된 고객가치는 고객충성도에 유의적인 영향을 미치지 않았다. 마지막으로, 세무사사무소의 고객지향성과 고객충성도 간에 세무대리서비스품질, 지각된 고객가치 및 고객만족은 매개 역할을 하였다.
본 연구 결과는 고객지향적인 서비스기업이 기존고객을 유지하고 충성스런 고객을 확보하기 위해서 CRM 전략을 수립하는데 필요한 기초자료를 제공해 줄 수 있을 것이다.

영어초록

Environments around service quality of Chinese tax agencies are undergoing major changes due to shifting emphasis on service in economy, increasing pressure for liberalization in accounting service markets, lack of specialization of tax agents, and low customer satisfaction in the tax agency services.
In the light of these changes in service environment, tax offices providing tax agency services, are required to establish and implement retention and creation strategies through long-term customer relationship management of existing customers.
However, in spite of the importance of CRM between tax office and customers, there has been lack of multidisciplinary convergent studies let alone any significant achievements from those studies.
Therefore, in order to retain and create loyal customers who have a higher degree of satisfaction, it is necessary to establish structural relationships between customer orientation, tax agency service quality, perceived customer value, and customer satisfaction & loyalty, and to examine the interrelations between these factors from customers’ perspectives.
Based on these assumptions, this study tried to examine the impact of the customer orientation of Chinese tax accountant offices on customer loyalty.
In particular, the researcher tried to investigate whether tax agency service quality, perceived customer value, and customer satisfaction had any mediating role between customer orientation and customer loyalty.
The researcher tried to examine comprehensive causative relation between customer orientation, tax agency service quality, perceived customer value, and customer satisfaction & customer loyalty in order to systematically investigate the interrelationships between these variables.
Questionnaire methods were used for data collection. Questionnaires were administered to 400 customers of tax agency firms who have experienced tax agency service. 230 of the questionnaires were collected, from which 12 were eliminated due to erroneous responses of customers.
Thus 218 questionnaires were used for final statistical analysis. Reliability and validity analyses were made along with descriptive statistics and frequency analysis. Finally, 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 customer orientation had a positive effect on tax agency service quality. Second, it was found that tax agency service quality had positive effects on perceived customer value and customer satisfaction. Third, it was found that perceived customer value of tax agency service quality provided by a tax agency had a positive effect on customer satisfaction. Fourth, tax agency service quality of a tax agency had a positive effect on customer satisfaction and customer loyalty. Fifth, it was found customer orientation and perceived customer value hadn't a positive effect on customer loyalty. Finally, it was found that tax agency service quality, perceived customer value & customer satisfaction had a mediating role between customer orientation and customer loyalty.
It is thought that the results of the current study will provide customer-oriented service agencies with important data necessary for establishing CRM strategies in order to maintain existing customers and secure loyal customers.

참고자료

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