Factors Affecting Customers' Satisfaction Towards Accounting Firms in Ratchaburi and Phetchaburi Provinces

Abstract

The objective of this research was to investigate factors affecting customers’ satisfaction towards accounting firms in Ratchaburi and Phetchaburi provinces. This research was conducted by applying the American Customer Satisfaction Index Model as the conceptual framework. A questionnaire was used as a research instrument for data collection from the sample of 404 customers who used the services of accounting firms in Ratchaburi and Phetchaburi provinces. The sample was selected based on a stratified random sampling. Data collected were analyzed using Ordered Probit Model. The results of this research indicated that of the sample of 200 accounting firm customers in Ratchaburi and 201 customers in Phetchaburi Province, 195 individuals were males and 206 individuals were females. In terms of factors affecting the sample’s satisfaction towards accounting firms in Ratchaburi and Phetchaburi provinces, it could be concluded that image was only factor with a positive effect on satisfaction with a statistical significance level of .01. In contrast, quality, value and expectation had an insignificantly negative effect on customers’ satisfaction towards accounting firms in Ratchaburi and Phetchaburi provinces.