Muhasebecilik Hizmetlerinde Değiştirme Maliyetleri

Müşterilerin hizmet satın aldığı firmayı değiştirmek istemesi sonucu karşılaşacakları maliyetler olarak tanımlanan değiştirme maliyetleri, muhasebe hizmetleri alanında da ele alınması gereken önemli bir konudur. Özellikle küçük işletme sahiplerinin uzmanlık gerektiren muhasebe işlemleri hakkında bilgi sahibi olmaması ve hizmet satın alınan muhasebecilerle işletmelerin özel bilgilerini paylaşmaları değiştirme maliyetlerini daha önemli hale getirmektedir. Bu çalışmanın amacı, Türkiye'de muhasebe hizmeti satın alan küçük işletmeler açısından değiştirme maliyeti kavramını (ilişkisel maliyet, prosedürsel maliyet ve finansal maliyet), belirleyicilerini (algılanan hizmet kalitesi, hizmetin önemi ve hizmet hataları) ve sonuçlarını (yeniden satın alma ve başkalarına öneride bulunma) incelemektir. Araştırma, Türkiye'de Balıkesir ili şehir merkezindeki küçük işletmeler üzerinde yapılmıştır. Toplam 405 küçük işletme ile görüşülmüştür. Araştırma sonuçlarına göre, değiştirme maliyetinin belirleyicileri olan algılanan hizmet kalitesi değiştirme maliyetinin tüm boyutlarını pozitif, hizmetin önemi prosedürsel ve ilişkisel maliyeti pozitif, hizmet hataları prosedürsel ve ilişkisel maliyeti negatif etkilemektedir. Değiştirme maliyetinin boyutlarının yeniden satın alma ve başkalarına öneride bulunma değişkenleri üzerindeki etkileri incelendiğinde, prosedürsel ve ilişkisel maliyet boyutları pozitif bir etkiye sahipken, finansal maliyet değişkeninin herhangi bir etkiye sahip olmadığı tespit edilmiştir.

Switching Costs in Accounting Services

Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs' not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost), its determinants (perceived service quality, service importance, and service failures), and consequences (re-purchasing, and recommending to others). The research was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

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