دانلود مقاله ISI انگلیسی شماره 39866
عنوان فارسی مقاله

تاثیر زمان اندازه گیری در محتوای اطلاعات از اقدامات رضایت مشتری

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
39866 2014 19 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
The effect of measurement timing on the information content of customer satisfaction measures ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Management Accounting Research, Volume 25, Issue 3, September 2014, Pages 187–205

کلمات کلیدی
رضایت مشتری - اندازه گیری عملکرد غیرمالی - دارایی نامشهود - راننده عملکرد - سیستم های مصرف - صنعت
پیش نمایش مقاله
پیش نمایش مقاله تاثیر زمان اندازه گیری در محتوای اطلاعات از اقدامات رضایت مشتری

چکیده انگلیسی

We use two sets of customer satisfaction measures obtained from a homebuilding company to examine the effect of measurement timing on the association between customer satisfaction measures and future financial performance. The research site employs two separate consulting firms that measure customer satisfaction at different times from the same homebuyer population. A national consulting firm captures customer satisfaction at a fixed time in the year following purchase (the “NF” measure), whereas an industry-focused, boutique consulting firm captures customer satisfaction at three specific points in time (30 days, 5 months, 11 months) after purchase (the “BF” measures). We analyze data for the period 2002–2004 and have the following findings: first, customers’ satisfaction varies over a homebuyer's consumption period. Comparing across the three BF measures, we find that on average a homebuyer is most satisfied 30 days after purchase and least satisfied 11 months after purchase. Second, we compare the NF measure with the BF measures and find significant differences in their predictive abilities for future financial performance. The BF measures are significant leading indicators of future financial performance, as measured by higher revenues and profits and lower warranty costs, but the NF measure is not. Additional analyses indicate that the relatively higher predictive ability of the BF measures is due to the more precise timing of those measures, rather than differences in measurement content. Finally, we find that the point of diminishing returns to improvements in customer satisfaction varies across customer satisfaction measures obtained at different points in the consumption period. We conclude that timing has a significant impact on the information content of customer satisfaction measures, at least for goods and services that are consumed over extended period of time.

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پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.