研究會計師事務所專業服務之關係品質與前置及結果變數分析

Abstract

台灣會計師行業近年來的發展和面臨的挑戰。隨著企業稅務法制化和洗錢防制法的實施，會計師事務所的工作負擔和風險增加，但也帶來更多的業務機會。會計師事務所需要提升專業服務水準，建立客戶信任和承諾之關係品質，以維護現有客戶並吸引新客戶。同時，面對洗錢防制法、Covid-19和永續報告書等挑戰，會計師事務所需要不斷提升自身的能力和效率，並投資於創新業務的發展。針對客戶對關係連結三大構面、關係品質二大構面與客戶忠誠度行為意向等變數的影響進行問卷探討。正式問卷共收回209份，有效問卷回收率為100%，之後並以PLS4進行問卷資料整理及系統分析。結果顯示，關係連結中的財務性連結、社會性連結、結構性連結對信任與承諾及信任與承諾對客戶忠誠度，除了財務性連結外，皆產生正向效益的影響。最後，根據分析結果提出相關之結論與建議，為能更加提升客戶忠誠度，建議若要提升會計師事務所客群達成強力客戶忠誠度應特別增加結構性連結之團隊多重專業能力，並積極與客戶進行友情交流，站在客戶的角度提供服務以增加會計師事務所在客戶心中的信任感與承諾觀感。

The development and challenges faced by Taiwan’s accounting profession in recent years. With the legalization of corporate taxation and the implementation of money laundering prevention laws, the work burden and risks of accounting firms have increased, but it has also brought more business opportunities. Accounting firms need to improve their professional service standards and build relationship quality with clients' trust and commitment in order to maintain existing clients and attract new clients. At the same time, in the face of challenges such as money laundering prevention laws, Covid-19 and sustainability reporting, accounting firms need to continuously improve their capabilities and efficiency and invest in the development of innovative businesses. A questionnaire was conducted to explore the impact of customers on variables such as three major aspects of relationship connection, two major aspects of relationship quality, and customer loyalty behavioral intentions.A total of 209 formal questionnaires were collected, with a valid questionnaire recovery rate of 100%. PLS4 was then used to organize and systematically analyze the questionnaire data. The results show that financial connections, social connections, and structural connections in relationship connections have a positive impact on trust and commitment, and trust and commitment on customer loyalty. Except for financial connections, they all have a positive impact.Finally, relevant conclusions and suggestions are put forward based on the analysis results. In order to further enhance customer loyalty, it is recommended that in order to increase the customer base of accounting firms and achieve strong customer loyalty, they should especially increase the multiple professional capabilities of the structurally connected team and actively work with customers. Conduct friendly exchanges and provide services from the customer's perspective to increase the accounting firm's sense of trust and commitment in the minds of customers.