台湾会计师事务所服务品质缺口实证分析
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摘要
近年来,服务业已成为各国经济发展的主体力量,对所有服务业而言,服务品质的良莠通常就是其生存命脉的关键。服务品质要加以确定,势必要藉助衡量,缺乏衡量认定的服务品质是无法认证的,同时也无法运用于实际中。衡量对于服务品质的重要性有如风对于帆一般。因此衡量方法的开发、运用及验证对于服务品质领域的发展颇具重要的基础。在现行服务品质衡量方法的探讨中,研究者的看法并未随时间经过而产生进步,反而在探讨的正确性上有越来越模糊的趋势。服务品质衡量方法的探讨肇始于Parasuraman、Zeithaml & Berry等人在1985年首度提出的服务品质—五缺口模式,其中再发展出「SERVQUAL」观念性模式,成为有史以来首度能明确运用于实务的衡量方法。
本文的研究方法,以实证为基调,对台湾会计师事务所的专业服务品质的观念及现行做法予以评估探讨,并提出服务品质成败关键因素及量表,作为执业会计师自我衡量服务品质的依据。在资料搜集方面以国内外服务品质及台湾会计师事务所的业务运用方式等相关论述做为理论架构研究基础,并以高雄市会计师公会为研究母体,进行问卷调查,问卷成果以频次分析等统计方法进行归纳整理,另以实际访谈台湾较具知名的会计师后,对统计结果适度修正而提出会计师事务所服务品质成功的关键因素,及服务品质量表。
研究发现会计师事务所的专业服务品质缺口及建议如下:第一个缺口是“不了解客户期望”,建议以弹性组织结构,稳定的员工及落实研发作业来因应。第二个缺口是“设定错误的服务品质标准”,建议以专业技术整合,信息库系统完整,作业流程效率化及可行性认知来因应。第三个缺口是“无法确保服务绩效”,建议以进度控制、预算控制、工作品质控制,团队合作及价值审计来因应。第四个缺口是“承诺无法配合”,建议以公关规划,公平合理的合约及水平沟通来因应。
服务品质标准是开放的架构,由检讨修正评估现有规范而来,因此量表的设计,也会随时时空的变化,适时增减修订。建议会计师事务所都能善用量表的功能,以良好的管理制度提升多元化的服务品质创造利基。
Service sector has become the major driving force for national economic development for many countries in recent years. For service industries, quality of the service is the key to survival. Measurement scale must be used for ascertaining service quality. Without the confirmation of a scale, service quality is unidentifiable and unable to be applied to practical. A scale to service quality is the wind to the sails. Therefore, the development, application and validation of the scale is an essential foundation to the development in the area of service quality. A review over the existing measurement scales of service quality shows that researchers' opinions have not progressed with time. On the contrary, they become more and more out of focus in terms of accuracy of their studies. Discussion of service quality measurement started in 1985 when Parasuraman, Zeithaml & Berry, et al. proposed the Five-gap Model of service quality for the first time, and the conceptual model of "SERVQUAL" was developed. This becomes the first practical and applicable scale in history.Methodology of this study builds on empirical examples. Refer to describes the concept of professional service quality among Certified Public Accountant (CPA) firms in Taiwan and assesses their existing practices. The study also proposes the key factors and a scale of successful service quality, as the basis for CPAs' self-assessment of their service quality. For data collection, the study is based on the theoretical framework of overseas and local discussions over service quality and over the operational model of Taiwan's CPA firms, and takes Kaohsiung City CPA Association as the study population for a questionnaire survey. Survey results are analyzed by frequencies, etc. In addition, qualitative interviews have been conducted with famous accountants in Taiwan, which moderates the results from statistical analysis. Hence the key factors of successful service quality and the service quality scale are proposed.According to the study, the gaps of service quality and the suggestions for CPA firms are as follows. The first gap is "the lack of understanding about customers' anticipation." It is suggested to respond with flexible organization framework, stable staff and workable R&D operation. The second gap is the establishment of a wrong standard of service quality. It is suggested to respond with professional technological integration, a complete database system, efficient operational processes and perception of feasibility. The third is uncertainty of service performance. It is suggested to respond with progress control, budget control, work quality control, team cooperation and value audit. The final one is noncooperation with promise. It is suggested to respond with public relations planning, fair and reasonable contracts and horizontal communication.Standard of service quality is an open framework, formed by continually reviewing, revising and assessing the existing criteria. Therefore, design of the measurement scale changes with time and space too, requiring timely and proper addition, deletion and revision. It is recommended that CPA firms make good use of the measurement scale, for enhancing service quality and creating a basis for profits with a good management system.
本文的研究方法,以实证为基调,对台湾会计师事务所的专业服务品质的观念及现行做法予以评估探讨,并提出服务品质成败关键因素及量表,作为执业会计师自我衡量服务品质的依据。在资料搜集方面以国内外服务品质及台湾会计师事务所的业务运用方式等相关论述做为理论架构研究基础,并以高雄市会计师公会为研究母体,进行问卷调查,问卷成果以频次分析等统计方法进行归纳整理,另以实际访谈台湾较具知名的会计师后,对统计结果适度修正而提出会计师事务所服务品质成功的关键因素,及服务品质量表。
研究发现会计师事务所的专业服务品质缺口及建议如下:第一个缺口是“不了解客户期望”,建议以弹性组织结构,稳定的员工及落实研发作业来因应。第二个缺口是“设定错误的服务品质标准”,建议以专业技术整合,信息库系统完整,作业流程效率化及可行性认知来因应。第三个缺口是“无法确保服务绩效”,建议以进度控制、预算控制、工作品质控制,团队合作及价值审计来因应。第四个缺口是“承诺无法配合”,建议以公关规划,公平合理的合约及水平沟通来因应。
服务品质标准是开放的架构,由检讨修正评估现有规范而来,因此量表的设计,也会随时时空的变化,适时增减修订。建议会计师事务所都能善用量表的功能,以良好的管理制度提升多元化的服务品质创造利基。
Service sector has become the major driving force for national economic development for many countries in recent years. For service industries, quality of the service is the key to survival. Measurement scale must be used for ascertaining service quality. Without the confirmation of a scale, service quality is unidentifiable and unable to be applied to practical. A scale to service quality is the wind to the sails. Therefore, the development, application and validation of the scale is an essential foundation to the development in the area of service quality. A review over the existing measurement scales of service quality shows that researchers' opinions have not progressed with time. On the contrary, they become more and more out of focus in terms of accuracy of their studies. Discussion of service quality measurement started in 1985 when Parasuraman, Zeithaml & Berry, et al. proposed the Five-gap Model of service quality for the first time, and the conceptual model of "SERVQUAL" was developed. This becomes the first practical and applicable scale in history.Methodology of this study builds on empirical examples. Refer to describes the concept of professional service quality among Certified Public Accountant (CPA) firms in Taiwan and assesses their existing practices. The study also proposes the key factors and a scale of successful service quality, as the basis for CPAs' self-assessment of their service quality. For data collection, the study is based on the theoretical framework of overseas and local discussions over service quality and over the operational model of Taiwan's CPA firms, and takes Kaohsiung City CPA Association as the study population for a questionnaire survey. Survey results are analyzed by frequencies, etc. In addition, qualitative interviews have been conducted with famous accountants in Taiwan, which moderates the results from statistical analysis. Hence the key factors of successful service quality and the service quality scale are proposed.According to the study, the gaps of service quality and the suggestions for CPA firms are as follows. The first gap is "the lack of understanding about customers' anticipation." It is suggested to respond with flexible organization framework, stable staff and workable R&D operation. The second gap is the establishment of a wrong standard of service quality. It is suggested to respond with professional technological integration, a complete database system, efficient operational processes and perception of feasibility. The third is uncertainty of service performance. It is suggested to respond with progress control, budget control, work quality control, team cooperation and value audit. The final one is noncooperation with promise. It is suggested to respond with public relations planning, fair and reasonable contracts and horizontal communication.Standard of service quality is an open framework, formed by continually reviewing, revising and assessing the existing criteria. Therefore, design of the measurement scale changes with time and space too, requiring timely and proper addition, deletion and revision. It is recommended that CPA firms make good use of the measurement scale, for enhancing service quality and creating a basis for profits with a good management system.
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