標題 100E15-專業能力、互動強度、關係主義與關係品質之研究 －以Ａ記帳及報稅代理業務人之客戶群為例The Empirical Study of Professional Competence, Interactive
姓名 李木欣
指導教授 黃義俊 老師
畢業日期 2012/06
附件檔案 100E15Adobe PDF
參考連結
摘要 本研究共回收280 份問卷，有效問卷274 份。研究結果顯示，專業能 力、互動強度與關係主義對關係品質有正向顯著影響。根據上述研究，針 對記帳及報稅事務所中的顧客為研究對象且實地觀察與分析，希望可以更 進一步釐清提升顧客關係品質的關鍵因子並提升記帳與報稅事務所競爭 力有所助益。
參考文獻 一、 中文部份
1. 王雯儀(2007)， 「記帳士制度施行後對會計師事務所業務收入之影響」，雲林科技大學
會計系研究所未出版碩士論文。
2. 江明曄(1996)， 「中重度智能障礙者之支持性就業。」，特教園丁，Vol.12，No.1，pp.18-23。
3. 吳孟爵(2011)， 「社會能力與專業能力對銷售員績效之影響：以顧客信任為中介變數」，
義守大學管理研究所博士班博士論文。
4. 趙清遠、黃義俊、陳穎峰、張玉佩(2009)，「勞退企業年金保險購買意圖之實證研究：企
業人事主管的觀點」，保險專刊，Vol.25，No.7，pp.47-75
5. 李宗霖(2010)， 「運用系統動力學探討企業經營績效因素：以記帳士事務所為例」，國
立高雄應用科技大學商務經營研究所未出版碩士論文。
6. 林元元(1999)， 「顧客關係品質與自發行為之探討–以銀行服務業為例」，元智大學管理
研究所未出版碩士論文。
7. 林佩瑩(1996)， 「國小資優教師專業能力之分析研究」，國立台灣師範大學特殊教育研
究所未出版碩士論文。
8. 林孟宗，1979， 「特殊教育師資專業能力分析研究」，台灣師範大學教育研究所未出版
碩士論文。
9. 張火燦(1998)， 「策略性人力資源管理」，台北：揚智文化。
10. 張貴雲(1995)， 「我國成人教育工作者所需專業知能之研究。」，國立中正大學成人及
繼繽教育研究所未出版碩士論文。
11. 許瓊方(2001)， 「影響股價與認購權證價格因果關係之因素」，國立中正大學會計學研
究所未出版碩士論文。
12. 陳俊成 (2001)， 「以實驗法探討網路互動對關係品質之影響－顧客關係管理觀點」，屏
東科技大學工業管理系未出版碩士論文。
9
13. 楊朝祥(1985)， 「技術職業教育理論與實務」，台北:三民書局。
14. 萬曉琪(2000)， 「顧客關係品質影響因素之研究-以台灣地區行動電話服務產業為例」，
朝陽科技大學企業管理系碩士論文。
15. 劉淑雯（2002）， 「私立課後托育教師專業能力、工作滿意與教師效能研究」，臺南師
範學院教師在職進修社會碩士學位班未出版碩士論文。
16. 賴士葆（1990）， 「技術創新特性與新產品發展績效相關之研究」，管理評論，Vol.4 ,
pp.102-114。
17. 賴春田(2000)， 「會計師的業務、責任及會計師事務所組織的演變，國立臺灣大學會計
研究所之未出版碩士論文。
18. 賴英照(1996)， 「證券交易法逐條釋義-第一冊」，台北:三民書局。
19. 林佩瑩(1995), 國小資優教育教師專業能力之分析研究, 國立臺灣師範大學之未出版碩士
論文。
20. 郭世豪(2004)，「專業能力、互動強度、關係品質與顧客關係管理績效之實證研究─以高
屏地區三大國產與進口車銷售業顧客為例」，樹德科技大學經營管理研究所之未出版碩
士論文。
21. 安迅資訊(NCR)(1999)， 「整合企業經營策略與顧客關係管理」，電子化企業：經理人報
告，民國88 年11 月，頁20-25。
10
二、 英文部分
1. Andaleeb, S. S. and Anwar, S. F. (1996). Factors Influencing Customer Trust in Salespersons in
a Developing Country. Journal of International Marketing, 4(4), 33-52.
2. Anderson, E. (1990). Two Firms, One Frontier: On Assessing Joint Venture Performance.
Sloan Management Review, 31(2), 19-30.
3. Anderson, J. C. and Narus, J. A. (1990). A Model of Distributor Firm and Manufacturer Firm
Working Partnerships. Journal of Marketing, 54(1), 42-58.
4. Anne, S., Farh, J. L. and Xin, K. R. (2000). Management and Organizations in the Chinese
Context. London: MacMillan.
5. Appelbaum, R. P. (1998). The Future of Law in a Global Economy. Social Legal Studies, 7(2),
171-192.
6. Aulakh, P. S., Kotabe, M. and Sahay, A. (1996). Trust and Performance in Cross-Border
Marketing Partnerships: A Behavioral Approach. Journal of International Business Studies,
27(5), 1005-1032.
7. Babin, L. A., Babin, B. J. and Boles, J. S. (1999). The Effects of Consumer Perceptions of the
Salesperson, Product and Dealer on Purchase Intentions. Journal of Retailing and Consumer
Services, 6(2), 91-97.
8. Berry, L. L. (1995). Relationship Marketing of Services—Growing Interest, Emerging
Perspectives. Journal of the Academy of Marketing Science, 23(4), 236-245.
9. Bowersox, D. J. (1992). Farming Global Logistics Requirement. Annual Conference
Proceedings of Council Logistics Management, 15(1), 7-9.
10. Busch, P. and Wilson, D. T. (1976). An Experimental Analysis of a Salesman's Expert and
Referent Bases of Social Power in the Buyer-Seller Dyad. Journal of Marketing Research,
13(1), 3-11.
11. Cannon, J. P., Achrol, R. S. and Gundlach, G. T. (2000). Contracts, Norms, and Plural Form
Governance. Journal of The Academy of Marketing Science, 28(2), 180-194.
12. Cannon, J. P. and Homburg, C. (2001). Buyer–Seller Relationships and Customer Firm Costs.
Journal of Marketing, 65, 29-43.
13. Chisholm, M. E. and Ely, D. P. (1976). Media Personnel in Education: A Competency
Approach. New Jersey: Prentice-Hall.
14. Copulsky, J. R. and Wolf, M. J. (1990). Relationship Marketing: Positioning for the Future.
11
Journal of Business Strategy, 11(4), 16-20.
15. Crosby, L. A., Evans, K. R. and Cowles, D. (1990). Relationship Quality in Service Selling: An
Interpersonal Influence Perspective. Journal of Marketing, 54(3), 68-61.
16. Cuneo, A. Z. (1995). Internet World Show Spurs Online Commerce Debate. Advertising Age,
4(17), 10-83.
17. Deighton, J. (1996). The Future of Interactive Marketing. Harvard Business Review, 74(6),
151-162.
18. Doney, P. M. and Cannon, J. P. (1997). An Examination of the Nature of Trust in Buyer-Seller
Relationships. Journal of Marketing, 61(2), 35-51.
19. Dorsch, J., M., Swanson, S. R. and Kelley, S. W. (1998). The Role of Relationship Quality in
the Stratification of Vendors as Perceived by Customers. The Academy of Marketing Science,
26, 128-142.
20. Dwyer, F. R. and Oh, S. (1987). Output Sector Munificence Effects on the Internal Political
Economy of Marketing Channels. Journal of Marketing Research, 24(4), 347-358.
21. Ganesan, S. (1994). Determinants of Long-Term Orientation in Buyer-Seller Relationships.
Journal of Marketing, 58(2), 1-19.
22. Gummesson, E. (1987). Using Unternal Marketing to Develop a New Culture: The Case of
Ericsson Quality. Journal of Business and Industrial Marketing, 2, 23-28.
23. Gruner, K. E. and Homburg, C. (2000). Does customer interaction enhance new product
success? Journal of Business Research, 49(1), 1-14.
24. Hakansson, H. and Snehota, I. (1995). Developing Relationships in Business Networks. London:
Routledge Press.
25. Heide, J. B. and John, G. (1992). Do Norms Matter in Marketing Relationships? Journal of
Marketing, 56(2), 32-44.
26. Hennig-Thurau, T. and Klee, A. (1997). The Impact of Customer Satisfaction and Relationship
Quality on Customer Retention: A Critical Reassessment and Model Development. Psychology
and Marketing, 14(8), 737-764.
27. Hsieh, M. H., Pan, S. L. and Setiono, R. (2004). Product-, Corporate-, and Country-Image
Dimensions and Purchase Behavior: A Multicountry Analysis. Journal of the Academy of
Marketing Science, 32(3), 251-270.
28. Huntley, H. (2006). Essential Academic Vocabulary: Mastering the Complete Academic Word
12
List. Boston: Houghton Mifflin Company.
29. Jackson, B. B. (1985). Winning and Keeping Industrial Customers. Kentucky: Lexington
Books.
30. Jarvis, P. (1983). Professional Education. London: Macmillan.
31. Johanson, J. and Mattsson, L. G. (1987). Interorganizational Relations in Industrial Systems: A
Network Approach Compared with the Transaction-Cost Approach. International Studies of
Management and Organization, 17(1), 34-48.
32. Kandampully, J. (1998). Service Quality to Service Loyalty: A Relationship Which Goes
Beyond Customer Services. Total Quality Management, 9(6), 431-443.
33. Kandell, J. (2000). CRM, ERM, One-to-One-Decoding Relationship Management Theory and
Technology. Trusts & Estates, 139(4), 49-53.
34. Konsynski, B. R. and McFarlan, F. W. (1990). Information Partnerships-Shared Data, Shared
Scale. Harvard Business Review, 68(5), 114-120.
35. Kumar, N. (1996). The Power of Trust in Manufacturer-Retailer Relationships. Harvard
Business Review, 74, 92-106.
36. Lagace, R. R., Dahlstrom, R. and Gassenheimer, J. B. (1991). The Relevance of Ethical
Salesperson Behavior on Relationship Quality: The Pharmaceutical Industry. The Journal of
Personal Selling and Sales Management, 11(4), 39-47.
37. Lauver, K. J. and Kristof-Brown, A. (2001). Distinguishing between Employees' Perceptions of
Person–Job and Person–Organization Fit. Journal of Vocational Behavior, 59, 454-470.
38. Leuthesser, L. (1997). Supplier Relational Behavior: An Empiricalassessment. Industrial
Marketing Management, 26(3), 245-254.
39. Levitt, T. (1986). The Marketing Imagination. New Jersey: The Free Press.
40. Macintosh, G. (2007). Customer Orientation, Relationship Quality, and Relational Benefits to
the Firm. Journal of Services Marketing, 21(3), 150-159.
41. Macneil, I. R. (1980). The New Social Contract: An Inquiry into Modern Contractual Relations.
New Hampshire: Yale University Press.
42. Noordewier, T. G., John, G. and Nevin, J. R. (1990). Performance Outcomes of Purchasing
Arrangements in Industrial Buyer-Vendor Relationships. Journal of Marketing, 54(4), 80-93.
43. Peppers, D. and M., R. (1993). The One to One Future: Building Relationships One Customer
at a Time. New Jersey: Currency Doubleday.
13
44. Ring, P. S. and Ven, A. H. v. d. (1994). Developmental Processes of Cooperative
Interorganizational Relationships. The Academy of Management Review, 19(1), 90-118.
45. Smith, B. (1998). Buyer-Seller Relationships: Bonds, Relationship Management, and Sex-Type.
Canadian Journal of Administrative Sciences, 15(1), 76-92.
46. Storbacka, K., Strandvik, T. and Grönroos, C. (1994). Managing Customer Relationships for
Profit: The Dynamics of Relationship Quality. Journal of Service Industry Management, 5(5),
21-38.
47. Swan, J. E., Trawick, I. F. and Silva, D. W. (1985). How Industrial Salepeople Gain Customer
Trust. Industrial Marketing Management, 14(3), 203-211.
48. Swif, R. S. (2000). Accelerating Customer Relationships Using CRM and Relationship
Technologies. New Jersey: Prentice Hall Professional.
49. Upshaw, L. B. (1995). Building Brand Identity: A Strategy for Success in a Hostile
Marketplace. New York: J. Wiley.
50. Walter, A., Muller, A. T., Helfert, G. and Ritter, T. (2003). Functions of Industrial Supplier
Relationships and Their Impact on Relationship Quality. Industrial Marketing Management,
32(2), 159-169.
51. Woodside, A. G., Frey, L. L. and Daly, R. T. (1994). Linking Service Quality, Customer
Satisfaction, and Behavioral Intention. Journal of Health Care Marketing, 9, 5-17.