The Impact of E-Accounting Service Quality on Customer’s Repurchase Intention: The Role of Customer Satisfaction as A Mediator - A Case Study in Vietnam

Abstract

E-accounting service is a term that pertains to electronic accounting, which encompasses accounting systems that use computer technology for the recording and handling of financial data within organizations (Noronha & Kulkarni, 2012). The market for e-accounting services in Vietnam is becoming increasingly vibrant and fiercely competitive among service providers (Vu, 2021). This study aims to evaluate the factors influencing the quality of e-accounting services and subsequently determine the impact of e-accounting service quality on customer’s repurchase intention through the mediating factor of customer satisfaction. Through a survey of 380 firms that have been using e-accounting services, the study confirms that web design, customer service, security, and fulfillment positively influence the quality of e-accounting service quality. Furthermore, e-accounting service quality has a relatively strong effect on customer repurchase intention. The study also proposes several solutions to encourage e-accounting service quality as a basis for service providers to improve customer satisfaction and intention to repurchase their services.