Author/Authors :
USUL, Hayrettin Süleyman Demirel Üniversitesi - Iktisadi ve Idari Bilimler Fakültesi - Isletme Bölümü, Turkey , UYAR, Güler F. Akdeniz Üniversitesi - Sosyal Bilimler Meslek Yüksek Okulu, Turkey
Title Of Article :
THE IMPACT OF PERCEIVED SERVICE CONCEPT ON ACCOUNTANT
Abstract :
The perception of accountancy profession by the consumers that demand accounting service affect the accountant selection process. The perception begins with schemas. Schemas are the mental structures to understand and evaluate the drivers of perception. In other words, they help development of perception of the demanded service by the consumer. The consumers and institutions that demand accountancy service are under influence of schemas. Such an effect can be strongly seen in a comparison of the expectations from an accountant and the payment for the accountancy service. If the customer of the accountant perceive that the payment of the accountancy service is higher, then s(he) may switch to another accountant. Nevertheless, depending on personal perception level, the person who change his/her accountant does not necessary change his/her practitioner because of the price. In this study, the perception level of accountant customers and their views on the accountants has been examined.
NaturalLanguageKeyword :
Accountant , Perception , Schema , Service Sektor
JournalTitle :
Suleyman Demirel University The Journal Of Visionary
