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MUHASEBE MESLEK MENSUPLARININ SUNDUKLARI HİZMETİN KALİTESİNİ DEĞERLENDİRMESİ VE ÖRNEK BİR UYGULAMA

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Abstract (2. Language): 
The purpose of this research is to explore the gap between account service quality perception and expectation of accounting office through accountant‟s evaluation of the office services. The perceptions and expectations of the accounting office in RĠZE was measured by using the SERVQUAL scale. The five dimensions of the SERVQUAL scale, tangibility, reliability, responsiveness, assurance and empathy, were used to measure the service quality of accounting office. The research was conducted using primary data from 55 accounting office in 2011. Accountants evaluated their services that were superior quality with responsiveness and empathy but along the other dimensions of the SERVQUAL scale, perception and expectation were equal.
Abstract (Original Language): 
AraĢtırmanın amacı muhasebe bürolarında sunulan hizmetlerinin algılanan ve bekle-nen hizmet kalitesi arasındaki boĢluğun muhasebeciler tarafından nasıl algılandığının orta-ya çıkarılmasıdır. Rize‟de faaliyet gösteren muhasebe bürolarının algılama ve beklentileri SERVQUAL modeli kullanılarak ortaya çıkarılmıĢtır. Muhasebe büroları hizmet kalitesi öl-çümünde fiziksel güvenirlilik heveslilik güven ve empati boyutlarından oluĢan SERVQUAL ölçeği kullanılmıĢtır. Veriler birincil veri olarak 2011 yılında 55 muhasebe bürosundan top-lanmıĢtır. Muhasebe meslek mensupları sundukları muhasebe hizmet algılamalarında he-veslilik ve empati boyutlarında kendilerini daha üstün kalitede algılarken diğer boyutlarda algıladıkları hizmet ile sundukları hizmetin birbirine eĢit olarak algılamaktadırlar.
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