Mediating Role of Job Satisfaction Over The Impacts of Emotional Competences of Employees on Perceived Service Quality: A Research on Accounting Professionals

Günümüz koşullarında müşteri memnuniyeti ve hizmet kalitesi stratejik rekabetin anahtarı durumundadır. Muhasebecilik sektörü de rekabetin yoğun yaşandığı ve rekabet üstünlüğü için müşteri memnuniyetinin ön plana çıktığı sektörler arasında yer almaktadır. Muhasebecilik mesleğinin yoğun bir zihinsel emekle birlikte duygusal emek de gerektirmesi duygusal yeterliliklerinin değerlendirilmesi ve müşterinin beklentilerinin karşılanma derecesini ifade eden hizmet kalitelerinin belirlenmesini gerekli kılmıştır. Bu çalışmanın amacı, muhasebe meslek elemanlarının duygusal yeterlilikleri ile algıladıkları hizmet kalitesi arasındaki ilişkiyi belirlemek ve bu ilişkide iş tatmininin aracılık rolünü ortaya koymaktır. Çalışmanın sonucunda duygusal yeterlilik, iş tatmini ve algılanan hizmet kalitesi arasında anlamlı pozitif yönlü ilişkiler tespit edilmiştir. Yapılan hiyerarşik regresyon analizi sonucunda duygusal yeterlilik ve algılanan hizmet kalitesi arasında iş tatminin kısmi aracılık rolü bulunduğu tespit edilmiştir. Son olarak bu çalışmanın bazı kısıtlarının olduğu vurgulanmış ve gelecekte bu alanda araştırma yapacaklara bazı önerilerde bulunulmuştur.

Anahtar Kelimeler:

Duygusal Yeterlilik, Algılanan Hizmet Kalitesi, İş Tatmini

MEDIATING ROLE OF JOB SATISFACTION OVER THE IMPACTS OF EMOTIONAL COMPETENCES OF EMPLOYEES ON PERCEIVED SERVICE QUALITY: A RESEARCH ON ACCOUNTING PROFESSIONALS

Customer satisfaction and service quality are the key parameters in the strategic competition of today’s world. Accounting sector is among the sectors with intensive competition and customer satisfaction for competitive advantage. Beside intensive mental effort, the sector also requires emotional effort. Therefore, emotional competences should be assessed and service quality designating the level of customer satisfaction should be evaluated. The present study was conducted to investigate the relationships between the emotional competences and perceived service quality of accounting professionals and to determine the mediatory role of job satisfaction in such relationships. Significant positive relationships were observed among emotional competences, job satisfaction and perceived service quality. Hierarchical regression analysis indicated the partial mediatory role of job satisfaction between emotional competence and perceived service quality. Ultimately, limitations of this study were pointed out and recommendations were provided for future studies to be carried in this subject matter.

Keywords:

Emotional Competence, Perceived Service Quality, Job Satisfaction,

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