會計師事務所之企業形象、信任與服務需求意願 張祖閎、鍾育明
E-mail: [email protected]
摘 要
本研究計畫旨在探討會計師事務所如何與客戶間建立互信的關係，藉以提高會計師事務所之企業形象，以利會計師事務所 與客戶間之服務需求意願。 本研究係以企業組織的會計部門人員為問卷調查的對象。研究結果顯示，會計師事務所應提高 顧客對於會計師事務所本身的企業形象，俾利其在信任程度上有顯著的正向相關。再針對所回收之有效問卷調查以差異分 析、相關分析及迴歸分析之實證結果。 1. 會計師事務所之企業形象與信任間具有正向影響。 2. 對會計師事務所的信任程 度會對客戶的未來服務需求意願造成影響。 3. 會計師事務所之企業形象對未來服務需情意願能否具有影響力 4. 信任程度 對會計師事務所之企業形象與服務需求意願的關係具有部分中介效果存在。
關鍵詞 : 企業形象、信任、服務需求意願
目錄
內容目錄 封面內頁 簽名頁 中文摘要 ．．．．．．．．．．．．．．．．．．．．． iii 英文摘要 ．．．．．．．．．
．．．．．．．．．．．． iv 誌謝 ．．．．．．．．．．．．．．．．．．．．． v 內容目錄 ．．．．．．．．．
．．．．．．．．．．．． vi 表目錄 ．．．．．．．．．．．．．．．．．．．．． viii 圖目錄 ．．．．．．．
．．．．．．．．．．．．．． ix 第一章 緒論．．．．．．．．．．．．．．．．．．． 1 第一節 研究背景
．．．．．．．．．．．．．．． 1 第二節 研究動機．．．．．．．．．．．．．．． 4 第三節 研究問 題．．．．．．．．．．．．．．． 5 第四節 研究目的．．．．．．．．．．．．．．． 6 第五節 研究 範圍與流程．．．．．．．．．．．． 6 第二章 文獻探討．．．．．．．．．．．．．．．．． 8 第一節 企 業形象．．．．．．．．．．．．．．． 8 第二節 信任．．．．．．．．．．．．．．．．． 12 第三節 服務需求意願．．．．．．．．．．．．． 17 第三章 研究方法．．．．．．．．．．．．．．．．． 19 第一 節 研究架構．．．．．．．．．．．．．．． 19 第二節 研究假說．．．．．．．．．．．．．．． 19 第三節 研究變數之操作性定義及衡量．．．．．． 24 第四節 樣本與資料蒐集．．．．．．．．．．．． 28 第五節 資料分析方法．．．．．．．．．．．．． 28 第四章 研究結果分析．．．．．．．．．．．．．．
． 30 第一節 樣本之基本資料變數分析．．．．．．．． 30 第二節 信度分析．．．．．．．．．．．．
．．． 32 第三節 差異分析．．．．．．．．．．．．．．． 33 第四節 迴歸分析．．．．．．．．．．
．．．．． 38 第五節 小結．．．．．．．．．．．．．．．．． 42 第五章 結論與建議．．．．．．．．．
．．．．．．． 43 第一節 研究結論．．．．．．．．．．．．．．． 43 第二節 研究建議．．．．．．
．．．．．．．．． 45 第三節 研究限制．．．．．．．．．．．．．．． 47 參考文獻 ．．．．．．．．．．
．．．．．．．．．．． 48 附錄 問卷．．．．．．．．．．．．．．．．．．．． 62 參考文獻
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