Influential Factors Toward Trust and Loyalty in The Selected Accounting Firms for Small and Medium Enterprise in Bangkok Metropolitan and Perimeter
Article Sidebar
Main Article Content
Abstract
The purposes of this research were to study (1) influential factors toward trust in the selected accounting firms for small and medium enterprises in Bangkok Metropolitan and perimeter (2) influential factors toward loyalty in the selected accounting firms for small and medium enterprises in Bangkok Metropolitan and perimeter (3) the trust that influences toward loyalty in the selected accounting firms for small and medium enterprises in Bangkok Metropolitan and perimeter.
The research instrument was a questionnaires. The samples, randomized by simple random sampling, were 411 small and medium enterprises in Bangkok Metropolitan and perimeter. The statistical used to analyze the data were Percentage, Mean, Standard Deviation, Elements confirmation analysis.
The research findings were as follows (1) the factors on services quality, job performances, knowledge, fees influence in positive direction toward trust in the selected accounting firms (2) the factors on services quality, job performances, knowledge, fees influence in positive direction toward loyalty in the selected accounting firms (3) trust influences in positive direction towards loyalty in the selected accounting firms. In addition, the finding found that the services in the selected accounting firms effect in less potential to the loyalty. The comparison upon the services in the selected accounting firms with high-trust will effect to the loyalty in high level as well.
Article Details
Academic articles, research articles, and book reviews in the Ph.D. in Social Sciences Journal are author’s opinions, and not the publisher’s, and is not the responsibility of the Ph.D. in Social Sciences Journal Philosophy Association, Ramkhamhaeng University. (In the case that research is done on human, the researcher has to be trained in Ethics for Doing Research on Human Training and has to produce the evidence of the training).
References
Beattie, V., & Feamley, S. (1995). The importance of audit firm characteristic and the drivers of auditor change in UK listed companies. Accounting and Business Research, 25(100), 227-239.
Gomez, B. G., Arranz, A. G., & Cillan, J. G. (2006). The role of loyalty programs in behavioral and affective loyalty. Journal of Consumer Marketing, 23(7), 387-396.
Golob, T. F. (2003). Structural equation modeling for travel behavior research. Transport Research, 37(1), 1-25.
Hair, J. F., Black, W. C., Babin, J., Anderson, R. E., & Tatham, R. L. (2006). Multivariate data analysis (6th ed.). Upper Saddle River, NJ: Prentice Hall.
Kim, J., Morris, J. D., & Swait, J. (2008). Antecedents of true brand loyalty. Journal of Advertising, 37(2), 99-117.
Kirkos, E., Spatis, C., & Manolopoulos, Y. (2007). Applying data mining methodologies of auditor selection. University of Thessaloniki, Technological Educational institution of Thessaloniki and Aristotle, Thessaloniki, Greece.
Kotler, P., & Keller, K. L. (2009). Marketing management (13th ed.)., New York: McGraw-Hill.
Marshall, E. M. (2000). Building trust at speed of change; The centrality of trust. The power of relationship-based corporation. New York: Amoco.
Ministry of Commerce, Department of Business Development. (2000). Accounting Act A.D. 2000. Bangkok: Author. [In Thai]
Mohammed, A. A., & Rashid, B. B. (2012). Customer Relationship Management (CRM) in hotel industry: A framework proposal on the relationship among CRM dimensions, Marketing capabilities and hotel performance. International Review of Management and Marketing, 2(4), 220-230.
Phengpis, S. (2010). Problems on bookkeeping of the accounting offices in Bangkok metropolitan area. Saint Johns Journal, 13(14), 61-74.
Sands, J., & McPhall, J. (2003). Choice criteria of listed Australian public Companies for selecting and auditor: An exploratory study. International journal of business studies, 11(1), 109-133.
Stimpson, J. (2008). Applying criteria to client acceptance. The Practical Accountant, 41(10), 18-32.
Stefanie, (2007). Auditor change and auditor choice in nonprofit organizations false tate: Press the escape key to close. Auditing, 26(1), 47-70.
Sukkawan, M., Meejaiseur, P., Jarupathirun, S., & Panthai, K. (2017). The influence of organizational culture perception, job satisfaction and organizational commitment on employees’ performance: A case study of hotels in phuket province. Ph.D. in Social Sciences Journal, 7(3), 109-121. [In Thai]
Sylvia, V. S., Sensi, W. L., Nurwahyu, H. S., & Ratna, W. (2009). Evaluation of risk factors in client acceptance decisions: Evidence from public accountants in Indonesia. Department of Accounting, Faculty of Economics, University of Indonesia.
Whitney, J. O. (1996). The economic of trust: Liberating profits and restoring cover aerate validity. New York: McGraw-Hill.