关系质量对会计师事务所客户忠诚的影响研究
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摘要
随着入世后国内市场的对外开放,国际“四大”的长驱直入将审计市场的竞争推向了空前激烈的格局,审计市场的供求关系已经发生了深刻的变革,卖方市场的优势逐渐丧失,内资所面临的生存环境更加恶化。国内事务所面临的空前竞争危机已将如何提升会计师事务所(以下简称事务所)核心竞争力的研究推上了巅峰。
对于提升事务所核心竞争力的传统研究视角往往局限于声誉和品牌、人力资本、管理水平等方面。随着研究的深入,一些学者发现上述指标并不全面,他们认为目前对我国会计事务所核心竞争力的研究没有很好地体现智力资本中的“关系资本”。关系资本体现了会计师事务所与客户及其他主体之间的关系价值,很多情况下,高质量的客户关系甚至是唯一重要的竞争优势。会计师事务所的核心竞争力,不仅在于能否提供更多更全面的业务范围,更在于拥有多少忠诚的客户。由此,以维护“客户忠诚”为目标的客户关系管理理论(CRM)逐渐在事务所战略管理中得以应用和发展,可见,在现有核心竞争力维度研究的基础上,客户维度将成为未来事务所核心竞争力研究的重点之一。
“关系质量”最早源于关系营销理论,它是以人际关系研究范式为主,整合了交易成本、关系接触与新古典经济学等多方面的研究方法,运用经济学、社会学和心理学等多学科知识,研究顾客与企业之间的关系满足双方需求的程度,并对关系效果进行认知评价。自1983年关系质量的概念首次被提出以来,对于它的研究已经有近30年的历史。随着研究不断趋于成熟,关系质量的应用领域已经涉及到医药行业、个人服务业、食品和服装业、电子零售业、人寿保险业等诸多国民经济的重要领域,其定义和维度也在不断地丰富和发展。
客户忠诚包括行为忠诚和态度忠诚,影响客户忠诚的因素很多,已有许多学者致力于关系质量对客户忠诚的影响研究。笔者在现有文献的基础上,探索性地将关系质量的概念引入企业与事务所,研究二者关系质量维度的构成及其对客户忠诚的影响,并通过问卷调查进行验证。理论分析认为,企业与事务所关系质量有满意、信任、承诺、交流、关系独立性和关系稳固性六个维度,各个维度对事务所客户忠诚均有正向影响。实证结果表明,满意、信任及承诺三个维度对事务所客户行为忠诚有显著的正向影响,交流、信任及承诺三个维度对事务所客户态度忠诚有显著的正向影响。而关系独立性及关系稳固性对行为忠诚和态度忠诚均未能通过显著性检验。本文的这一研究结论证实了企业与事务所关系质量对事务所客户忠诚有着积极的正向影响,这有利于事务所运用市场的分析方式加强与顾客企业的联系,拓展业务,提升核心竞争力。
With the opening of domestic markets after China's entry into WTO, the intervention of international "big four" has been intensifying the competition in the auditing market and reached an unprecedented fierce state. Supply and demand relationship in audit market has undergone profound changes. The seller's advantage has been gradually lost, and the living environment domestic enterprises facing has become worse. So, how to improve firms' competitiveness is a priority.
Traditional research perspective to improve firms' competitiveness is often limited to reputation and brand, human capital and management level, and so on. As the research progressed, some scholars have found the indicators above are not comprehensive, they think that the present study on core competence of China's accounting firms does not well reflect the "relationship capital" which exists in the human capital. Relational capital reflects the relationship between the accounting firms and the customers and the other principals. In many cases, high quality customer relationships may be the sole significant competitive advantages. Core competitiveness of the accounting firms, are not only whether they can provide a more comprehensive range of business, but also whether they have a number of loyal customers, and customer relationship management and maintenance. From the perspective of the firm profitability and future of the sustainability, quality of relationships between firms and their customers is undoubtedly the core elements of relationship capital. Visibly, on the basis of the existing dimension on the core competitiveness, the customer dimension will become one of the core competence of firms in the future.
"Relationship quality" originated in the theory of relationship markeing, it integrate the theory of transaction cost and Neo-classical economics, using economics, sociology, psychology and other multi-disciplinary knowledge, study the degree of relationship between customers and enterprises meeting the needs of both. Since 1983, the concept of relationship quality have been proposed firstly, the research has lasted for nearly 30 years. The applications of relationship quality has been involved in all kinds of important fields, its definition and dimension are continuously enriched and developed.
Custoemr loyalty consists of behavioral loyalty and attitudinal loyalty. There are many factors which impact customer loyalty, on the basis of existing literature, this paper will research the dimensions of auditorial relationship quality and it impacts on customer loyalty, and try to verify it through a questionnaire. In theoretical analysis, the auditorial relationship quality consists of six dimensions which are satisfaction, trust, commitment, communication, independent relations and stable relations, and all dimensions have a positive impact on customer loyalty of accounting firm. Empirical results show that satisfaction, trust and commitment have a significant positive impact on customer's behavioral loyalty of accounting firm, communication, trust and commitment have a significant positive impact on customer's emotional loyalty of accounting firm.While, the dimensions of independent relations and stable relations were not through any significant test. The conclusions of this research verified that the auditorial relationship has positive effect on customer loyalty, which helps the accounting firms to use marketing to strengthen business ties with customers, expand their business, enhance the core competitiveness.
对于提升事务所核心竞争力的传统研究视角往往局限于声誉和品牌、人力资本、管理水平等方面。随着研究的深入,一些学者发现上述指标并不全面,他们认为目前对我国会计事务所核心竞争力的研究没有很好地体现智力资本中的“关系资本”。关系资本体现了会计师事务所与客户及其他主体之间的关系价值,很多情况下,高质量的客户关系甚至是唯一重要的竞争优势。会计师事务所的核心竞争力,不仅在于能否提供更多更全面的业务范围,更在于拥有多少忠诚的客户。由此,以维护“客户忠诚”为目标的客户关系管理理论(CRM)逐渐在事务所战略管理中得以应用和发展,可见,在现有核心竞争力维度研究的基础上,客户维度将成为未来事务所核心竞争力研究的重点之一。
“关系质量”最早源于关系营销理论,它是以人际关系研究范式为主,整合了交易成本、关系接触与新古典经济学等多方面的研究方法,运用经济学、社会学和心理学等多学科知识,研究顾客与企业之间的关系满足双方需求的程度,并对关系效果进行认知评价。自1983年关系质量的概念首次被提出以来,对于它的研究已经有近30年的历史。随着研究不断趋于成熟,关系质量的应用领域已经涉及到医药行业、个人服务业、食品和服装业、电子零售业、人寿保险业等诸多国民经济的重要领域,其定义和维度也在不断地丰富和发展。
客户忠诚包括行为忠诚和态度忠诚,影响客户忠诚的因素很多,已有许多学者致力于关系质量对客户忠诚的影响研究。笔者在现有文献的基础上,探索性地将关系质量的概念引入企业与事务所,研究二者关系质量维度的构成及其对客户忠诚的影响,并通过问卷调查进行验证。理论分析认为,企业与事务所关系质量有满意、信任、承诺、交流、关系独立性和关系稳固性六个维度,各个维度对事务所客户忠诚均有正向影响。实证结果表明,满意、信任及承诺三个维度对事务所客户行为忠诚有显著的正向影响,交流、信任及承诺三个维度对事务所客户态度忠诚有显著的正向影响。而关系独立性及关系稳固性对行为忠诚和态度忠诚均未能通过显著性检验。本文的这一研究结论证实了企业与事务所关系质量对事务所客户忠诚有着积极的正向影响,这有利于事务所运用市场的分析方式加强与顾客企业的联系,拓展业务,提升核心竞争力。
With the opening of domestic markets after China's entry into WTO, the intervention of international "big four" has been intensifying the competition in the auditing market and reached an unprecedented fierce state. Supply and demand relationship in audit market has undergone profound changes. The seller's advantage has been gradually lost, and the living environment domestic enterprises facing has become worse. So, how to improve firms' competitiveness is a priority.
Traditional research perspective to improve firms' competitiveness is often limited to reputation and brand, human capital and management level, and so on. As the research progressed, some scholars have found the indicators above are not comprehensive, they think that the present study on core competence of China's accounting firms does not well reflect the "relationship capital" which exists in the human capital. Relational capital reflects the relationship between the accounting firms and the customers and the other principals. In many cases, high quality customer relationships may be the sole significant competitive advantages. Core competitiveness of the accounting firms, are not only whether they can provide a more comprehensive range of business, but also whether they have a number of loyal customers, and customer relationship management and maintenance. From the perspective of the firm profitability and future of the sustainability, quality of relationships between firms and their customers is undoubtedly the core elements of relationship capital. Visibly, on the basis of the existing dimension on the core competitiveness, the customer dimension will become one of the core competence of firms in the future.
"Relationship quality" originated in the theory of relationship markeing, it integrate the theory of transaction cost and Neo-classical economics, using economics, sociology, psychology and other multi-disciplinary knowledge, study the degree of relationship between customers and enterprises meeting the needs of both. Since 1983, the concept of relationship quality have been proposed firstly, the research has lasted for nearly 30 years. The applications of relationship quality has been involved in all kinds of important fields, its definition and dimension are continuously enriched and developed.
Custoemr loyalty consists of behavioral loyalty and attitudinal loyalty. There are many factors which impact customer loyalty, on the basis of existing literature, this paper will research the dimensions of auditorial relationship quality and it impacts on customer loyalty, and try to verify it through a questionnaire. In theoretical analysis, the auditorial relationship quality consists of six dimensions which are satisfaction, trust, commitment, communication, independent relations and stable relations, and all dimensions have a positive impact on customer loyalty of accounting firm. Empirical results show that satisfaction, trust and commitment have a significant positive impact on customer's behavioral loyalty of accounting firm, communication, trust and commitment have a significant positive impact on customer's emotional loyalty of accounting firm.While, the dimensions of independent relations and stable relations were not through any significant test. The conclusions of this research verified that the auditorial relationship has positive effect on customer loyalty, which helps the accounting firms to use marketing to strengthen business ties with customers, expand their business, enhance the core competitiveness.
引文
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2韩小芸,汪纯孝,服务性企业顾客满意感与忠诚感关系。清华大学出版社,2003,第18页
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