Accounting office business characteristics that affect the loyalty of service users in Surin Province

Abstract

           The objectives of this research were: 1) to study the level of opinions regarding accounting office business characteristics and the level of loyalty of accounting office business users in Surin Province and 2) to study the level of effect of accounting office business characteristics on the loyalty of accounting office business users in Surin Province. The sample group was users in the accounting office business in Surin Province; there were 229 cases. The research tool was a questionnaire. Confidence in accounting office business characteristics was 0.903, and service loyalty was 0.810. Statistics used in data analysis included percentages, mean, standard deviation, and regression analysis to test hypotheses. The research results found that 1) the sample group had opinions on accounting firm business characteristics and overall loyalty at a high level. The characteristics of the accounting firm business in terms of trust or reliability and the confidence aspect had the highest average, followed by tangible in attention aspect and customer response, respectively. Loyalty in complaint behavior had the highest average, followed by sensitivity to price factors, intention to patronize, and word of mouth, respectively. Moreover, 2) The study of the effect of accounting office business characteristics on overall loyalty found that accounting office business characteristics in terms of trust or reliability, tangible, attention, and customer response affect overall loyalty in a positive direction with statistical significance at the 0.05 level. The four accounting firm business characteristics mentioned above can predict loyalty 72.3 percent, with the best predictor being responsiveness.