Algılanan Değer ve Değiştirme Maliyetinin Muhasebe Yazılım Programı Bağlılığı Üzerine Etkileri: Muhasebe Meslek Mensuplarına Yönelik Bir Araştırma

Yapılan bu çalışmada amaç, muhasebe yazılım sektöründe servis kalitesininalgılanan değer ve değiştirme maliyeti üzerinden ilişkisel bağlılık üzerindeki etkisini elealmaktır.Çalışmanın hedef kitlesi olarak Türkiye’de hem hizmet sektöründe faaliyet gösterenişletmelerde hem de bağımsız muhasebe bürolarında çalışan farklı ünvanlardaki muhasebecilerseçilmiştir. Örneklemde yer alan kullanıcılar servis sektöründe görevli muhasebe müdür veelemanları, serbest muhasebeci (SM)’ler, serbest muhasebeci mali müşavir (SMMM)’ler veyeminli mali musavirler (YM)’lerden oluşmaktadır. Bu kapsamda toplam 1502 muhasebecidenyansız ve eksiksiz data toplanmıştır. Geniş bir literatür taraması sonucunda, yukarıda bahsi geçendeğişkenler arasındaki ilişkiler AMOS yapısal eşitlik modeli ile test edilerek ampirik bir çalışmaelde edilmiştir. Analiz sonuçlarına göre servis kalitesinin algılanan değer, değiştirme maliyeti veilişkisel bağlılık ile doğrudan ve pozitif yönlü bir ilişkisi vardır. Değiştirme maliyeti de ilişkiselbağlılığı pozitif yönlü etkiler bulunmuştur. Yazılım firmasının sağladığı servis kalitesi, diğerfaktörler arasında muhasebecinin firmaya bağlılığında en kritik rolü oynamaktadır. Çalışma kısıtıolarak, hedef kitle yalnız servis sektöründe ve muhasebe bürolarında çalışan muhasebecileriiçermektedir. Gelecekte, örneklem kitle uluslararası denetim firmalarındaki ve diğer sektörlerdeçalışan muhasebecileri de kapsayabilir. Pratikte, elde edilen bulgular muhasebe programı yazılımfirmalarını, muhasebecilerin tercihleri ve istekleri konusunda yönlendirebilir. Yazılımlarıniyileştirilmesi yönünde de stratejik olarak yol göstermektedir. Araştırmanın özgünlüğü,işletmeden işletmeye (B2B-business to business) yazılım firmaları ve muhasebe büroları arasındabir köprü kurmuş olması ve bu hususta yazılım firmalarına müşterilerini elde tutma becerileri içinyol göstermektedir.

The Effect of Perceived Value and Switching Cost on Commitment to Accounting Software Programs: Research on Professional Accountants

The paper aims to investigate the effects of perceived value and switching cost on relationship commitment in accounting software industry. After an extensive review of the literature, a causal modelling approach is used proposing a conceptual model. A large quantitative survey was conducted with 1502 professional accountants working both in different service sectors and independent accounting bureaus in Turkey , who were accounting software program users. The sample population covers accounting managers, assistant accounting managers and certified public accountants from service industry and accountnig bureaus. The model is tested using structural equation modeling. A positive relationship is found between service quality and perceived value, and also between switching cost and relationship commitment. Moreover, perceived value is found positively related to both switching cost and relationship commitment. Similar to that, service quality and switching cost showed positive effect on relationship commitment. As a restriction of the study, the data is collected only from accountants from service industry and accounting bureaus in Turkey. In the future, the sample population might include also international auditing firms and accountants in other industries’ professional firms. The paper discusses different criterias that leads to accounting software usage and work as a strategic guideline for software firms in order to keep professional accountants in the relationship. The originality of the research comes with the business to business (B2B) relationship between accounting software firms and professional accounting bureaus. The research paper combines the important effects of perceived value and switching cost on relationship comitment via service quality in accounting software industry. It might be a guideline for accounting software firms in order to keep their customer firms on hand.

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