近年全球陸續發生經濟危機加上自由貿易浪潮之衝擊，均使台灣中小企業的經營環境受到嚴峻的挑戰，加之導入國際會計準則等因素，促使中小型會計師事務所之競爭更為激烈。因此，事務所如何藉由內部溝通、教育訓練與人力資源管理等內部行銷活動或管理技巧，發展出事務所之經營利碁，提昇服務品質與顧客滿意度，以維持雙方永續合作關係、促進經營績效。本研究期瞭解事務所管理階層對內部行銷之認知程度與推動現況，亦期知悉客戶之需求以強化服務品質與滿意度，俾研究結果可供事務所經營管理或相關服務單位之參考。
　　本研究以台灣中小型會計師事務所及其往來密切之客戶為對象，透過問卷調查法蒐集資料，以瞭解事務所內部行銷、服務品質與顧客滿意度之關係。實證結果發現事務所管理支援對服務品質之保證性有負面影響，內部溝通對保證性有正向影響；事務所之教育訓練對服務品質之關懷性及互動滿意度均有正向影響。此外，關懷性在教育訓練與互動滿意度之關係具有部分中介效果。服務品質五構面均對顧客滿意度之互動滿意度有正向影響，而可靠性、保證性、有形性、關懷性四構面則對效益滿意度有正向影響。

In recent years, the global impact of the unfolding economic crisis coupled with the tide of free trade have meant that the Taiwan small and medium enterprises (SMEs) are faced with severe challenges in the operating, combined with the import factors such as international financial reporting standards (IFRS), push the small and medium sized accounting firms more competitive. Therefore, the accounting firms how to use internal marketing or management techniques to improve the service quality and customer satisfaction, and to maintain sustainable partnerships, promote the operation performance is an important issue.
　　The research applies questionnaire survey to investigate the effects of the internal marketing in small and medium sized accounting firms on their clients’ perceptions of their service quality and customer satisfaction. The finding indicated that the extent of management support in accounting firms has a negative impact on clients’ perception of assurance, but the  internal communication in those accounting firms has a positive impact on it. The extent of training and education in accounting firms has a positive impact on the perception of the firms’ understanding and interactive customer satisfaction. Furthermore, the perception of the firms’ understanding is a partially mediated on the relationship between training and education and interactive customer satisfaction. The five dimensions of service quality, responsiveness, reliability, assurance, understanding and tangible which have a positive effects on their interactive satisfaction. And the clients’ perceptions of the firms’ reliability, assurance, understanding and tangible of the firms’ service quality have positive effects on their benefits satisfaction.

目錄
第一章  緒論	1
第一節  研究背景與動機	1
第二節  研究目的	4
第三節  研究流程	4
第二章  文獻探討	5
第一節  內部行銷	5
第二節  服務品質	9
第三節  顧客滿意度	15
第四節  內部行銷、服務品質與顧客滿意度之關聯	18
第三章  研究方法	23
第一節  研究架構與假說	23
第二節  研究變數定義及衡量	25
第三節  研究工具及對象	28
第四節  資料分析方式	28
第四章  實證分析與討論	30
第一節  問卷回收與資料分析	30
第二節  效度與信度分析	36
第三節  敘述性統計分析	42
第四節  基本資料與各測量變項之差異分析	48
第五節  相關分析	59
第六節  迴歸分析	61
第五章  結論與建議	68
第一節  研究結論	68
第二節  管理意涵	70
第三節  研究限制與建議	71
參考文獻	72
附錄一  會計師事務所問卷	86
附錄二  客戶問卷	90

圖目錄
圖1-1-4 研究流程	4
圖2-2-1 Nordic服務品質感知模型	11
圖2-2-2 服務品質差距模型	12
圖2-2-3 SERQUAL Model	14
圖2-4-1 服務品質與顧客滿意度之關係圖	20
圖3-1-1 研究架構	23


表目錄
表4-1-1 問卷回收情形	30
表4-1-2 事務所回收對應客戶有效問卷份數明細	30
表4-1-3 事務所基本資料分析	32
表4-1-4 事務所問卷填答者基本資料分析	33
表4-1-5 客戶與事務所之關係	34
表4-1-6 客戶基本資料分析	35
表4-1-7 客戶問卷填答者基本資料分析	36
表4-2-1 內部行銷各構面之因素分析	38
表4-2-2 服務品質各構面之因素分析	40
表4-2-3 顧客滿意度之因素分析	41
表4-2-4 內部行銷、服務品質與顧客滿意度之信度分析	42
表4-3-1 內部行銷之敘述性統計分析	44
表4-3-2 服務品質之敘述性統計分析	46
表4-3-3 顧客滿意度之敘述性統計分析	47
表4-4-1 事務所有無公開發行公司以上客戶，對內部行銷各構面之差異分析	48
表4-4-2 事務所規模對內部行銷各構面之差異分析	49
表4-4-3 事務所平均每月教育訓練時數對內部行銷各構面之差異分析	50
表4-4-4 事務所近三年訓練課程平均費用對內部行銷各構面之差異分析	51
表4-4-5 事務所教育訓練項目多寡對內部行銷各構面之差異分析	52
表4-4-6 事務所提供審計實務、稅務、工商登記、審計或工作底稿相關軟體課程，對內部行銷各構面之差異分析	53
表4-4-7 與事務所合作年數對服務品質、顧客滿意度之差異分析	54
表4-4-8 客戶資本額對服務品質、顧客滿意度之差異分析	55
表4-4-9 客戶規模對服務品質、顧客滿意度之差異分析	56
表4-4-10 客戶接受服務之數量對服務品質、顧客滿意度之差異分析	57
表4-4-11 客戶接受財務簽證、稅務簽證、工商登記、稅務申報服務對服務品質、顧客滿意度之差異分析	58
表4-5-1 各構面之相關分析	60
表4-6-1 內部行銷各構面對服務品質各構面之影響	62
表4-6-2 服務品質各構面對顧客滿意度之影響	64
表4-6-3 服務品質在內部行銷與顧客滿意度之中介效果	67

一、中文部分
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王翠品（2002），內部行銷作為、工作滿足與離職傾向關係之研究－以H連鎖娛樂事業為例，國立中山大學人力資源管理研究所碩士論文。
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林玫玫（2005），服務品質與顧客滿意度關係之研究，經營管理論叢，12期，287-294。
金融監督管理委員會（2014），101年會計師事務所服務業調查報告。
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莊蕎安（2008），會計師事務所的經營與挑戰，會計研究月刊，第266期：60-77。
許鈞婷（2006），售後服務滿意對忠誠意願影響之研究－以信任及承諾為中介變數，國立高雄第一科技大學行銷與流通管理研究所碩士論文，高雄市。
陳建文、洪嘉蓉（2005），服務品質、顧客滿意度與忠誠度關係研究－以ISP為例，電子商務研究，3期2卷，153-172。
陳叡智，陳嘉鈴（2006），我國中小型會計師事務所知識管理之個案研究，海峽兩岸會計學術研討會論文集，中國天津。
黃銘章、李萍萍（2012），內部行銷、外部行銷對互動行銷與顧客滿意度間關係干擾效果之研究：多層次分析模型，中山管理評論，20期2卷，637-672。
經濟部中小企業處（2013），2013中小企業白皮書。
廖俊芳（2001），銀行第一線員工對公司內部行銷作為知覺與顧客導向關係之研究－外商銀行實例，國立中山大學企業管理研究所碩士論文。
衛南陽（2002），顧客滿意經營的六大觀點，商兆文化，台北。
簡永在（2002），顧客關係策略與顧客價值、滿意度及行為意向關聯性之研究，國立台北科技大學商業自動化與管理研究所碩士論文，台北。
魏文欽、朱聖和（2008），人格特質、工作態度、服務品質、工作績效及顧客滿意度關連性之實證研究－以國內金融控股公司爲例，International Journal of Lisrel，1期2卷，1-24。
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