ALGILANAN DEĞER VE DEĞİŞTİRME MALİYETİNİN MUHASEBE YAZILIM PROGRAMLARINA BAĞLILIK ÜZERİNDEKİ ETKİSİ

Öz Amaç; Bu çalışma, muhasebe yazılım sektöründe servis kalitesinin algılanan değer ve değiştirme maliyeti üzerinden ilişkisel bağlılık üzerindeki etkisini ele almaktadır. Dizayn/metodoloji/yaklaşım; Örneklem kitlesi Türkiye’deki hem hizmet sektöründe faaliyet gösteren işletmelerde hem de  bağımsız muhasebe bürolarında çalışan farklı ünvanlardaki muhasebecileri kapsamaktadır. Örneklemde yer alan kullanıcılar ise servis sektöründe görevli muhasebe müdür ve elemanları, serbest muhasebeciler, SMMM’ler (serbest muhasebeci mali müşavir) ve yeminli mali musavirlerden oluşmaktadır. Bu kapsamda toplam 1500 muhasebeciden yansız ve eksiksiz data toplanmıştır. Araştırmada, geniş bir literatür taraması sonucu ortaya çıkan, yukarıda bahsi geçen değişkenlerin arasındaki ilişkileri test edecek  bir yapısal eşitlik modeli kullanılmıştır. Araştırmadan elde edilen bulgulara göre yazılım firmasının sağladığı servis kalitesi, muhasebecinin firmaya bağlılığında en kritik rolü oynamaktadır.Sonuçlar; Çalışmada, muhasebe yazılım sektöründe servis kalitesi ile algılanan değer, değiştirme maliyeti ve ilişkisel bağlılık arasında doğrudan ve pozitif yönlü bir ilişki olduğunu ortaya koymaktadır. Algılanan değer, değiştirme maliyeti ve ilişkisel bağlılığı doğrudan ve pozitif yönde etkilemektedir.  Benzer şekilde değiştirme maliyeti ve servis kalitesi de yazılım firması ile tüketici arasındaki bağı temsil eden ilişkisel bağlılığı pozitif yönlü etkiler bulunmuştur.Araştırma Limitleri; Çalışma datası yalnız servis sektöründe ve muhasebe bürolarında çalışan muhasebecilerden toplanmıştır. Gelecekte, örneklem kitle uluslararası denetim firmalarındaki ve diğer sektörlerde çalışan muhasebecileri de kapsayabilir. Pratikte uygulama; Çalışma muhasebe yazılım programı kullanımına yönelten farklı kriterleri tartışmakta ve profesyonel muhasebecilerle muhasebe programı yazılım firmaları arasındaki ilişkinin devamı için stratejik bir yol önermektedir. Orjinallik- değer- Araştırma algılanan değer ve değiştirme maliyetinin ilişkisel bağlılığa servis kalitesi üzerinden etkisini test ederek farklı bir model önermektedir. Bu hususta yazılım firmalarına müşteri şirketlerini elde tutmaları için yol göstermektedir.  

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