ความคาดหวังและความพึงพอใจของผู้ประกอบการวิสาหกิจขนาดกลางและขนาดย่อมต่อบริการสำนักงาน บัญชีในจังหวัดเชียงใหม่

Abstract

The independent study is purposed to study the expectation and the satisfaction of small and medium enterprise entrepreneurs toward services of accounting firms in Chiang Mai province. The expectation and the satisfaction of accounting firms toward services render to entrepreneurs then compare the differences between the expectation and the satisfaction of entrepreneurs and accounting firms. The study has considered the expectation and the satisfaction by 3 aspects as the competitive differentiation, the service quality and the productivity. The data have been collected by do questionnaires with the entrepreneurs 385 samples and the accounting firms 133 sample.

The results of the study show that small and medium enterprise entrepreneurs in Chiang Mai province have high expectation and satisfaction upon the competitive differentiation, the service quality and the productivity. The entrepreneurs have the expectation to the service quality, the productivity and the competitive differentiation respectively while they satisfy on the service quality, the competitive differentiation and the productivity respectively. When compared the differences between the expectation and the satisfaction of small and medium enterprise entrepreneurs toward services of accounting firms found that the expectation and the satisfaction in each aspects have statistic materiality in percentage of 95 by the small and medium enterprise entrepreneurs have more the expectation than the satisfaction that get from services of accounting firms in all aspects. The accounting firms in Chiang Mai province have high expectation and satisfaction toward services render to small and medium enterprise entrepreneurs upon the competitive differentiation, the service quality and the productivity except the expectation upon the service quality has the highest level. The accounting firms have the expectation to the service quality, the competitive differentiation and the productivity respectively while they satisfy on the service quality, the productivity and the competitive differentiation respectively. When compared the differences between the expectation and the satisfaction of accounting firms toward services render to entrepreneurs found that the expectation and the satisfaction in each aspects have statistic materiality in percentage of 95 by the accounting firms have more the expectation than the satisfaction to services render to entrepreneurs in all aspects.

When compared the differences of the expectation between the entrepreneurs and the accounting firms then the differences of the satisfaction between the entrepreneurs and the accounting firms found that the expectation and the satisfaction in the competitive differentiation, the service quality and the productivity between the entrepreneurs and the accounting firms have statistic materiality in percentage of 95 by the entrepreneurs have less the expectation and the satisfaction than the accounting firms in all aspects.