本研究主要探索實施記帳士制後在整體執業的環境中,市場行銷規則已日漸改變如主動顧客崛起,事務所和中小企業互動日益增多。電子商務崛起,連結政府、事務所和中小企業,隨時隨地產生資訊連結多元化。由於服務業的無形性,顧客難以在購買前瞭解服務的過程與結果,也缺乏客觀具體的標準來判斷服務的內容與價值,因而提高了顧客的知覺風險。所以應如何藉由適宜的網頁廣告將無形的服務有形化,是一項重要的研究議題。本研究探討服務業在不同的網頁廣告類型下,廣告訴求方式(理性訴求、感性訴求)與屬性類別(訊息豐富性程度高、低)對廣告效果(品牌信任與購買意願)的影響。本研究記帳士事務所網頁廣告以理性訴求、訊息豐富性高較感性訴求、訊息豐富性高為佳。
This research is to assess the employment of the system of Certified Tax agents under the general practice circumstances. The rules of marketing have changed because of the increase of initiative customers and the intensified interaction between the firms and small and medium enterprises. The arising of E-commerce provides diversification of information linking to connect the government, firms and small and medium enterprises. However, due to the intangibility of the service industry it is hard for the customers to realize the processes and results behind the services. The lack of objective standards also prevents them from analyzing the content and the value of the services. Thus it elevates the risk of customer’s sensitivity. Therefore, how to make intangible services become tangible with appropriate web advertisement is an important research theme. The study is to research the services industry's effectiveness based on the different types of web advertising such as the advertising appeals mode: rational appeal or emotional appeal; and the class attribute: the information richness and brand trustness.