Táticas vinculantes, confiança e compromisso como antecedentes da retenção de clientes em escritórios de contabilidade
Palabras clave:
Táticas vinculantes; confiança; compromisso; retenção de clientes.Resumen
Objetivo: Propor e testar um Modelo Teórico que contempla as Táticas Vinculantes (Financeiras, Sociais e Estruturais), a Confiança e o Compromisso como antecedentes da Retenção de Clientes no contexto do relacionamento existente entre provedores de serviços contábeis e os seus clientes.
Método: Foi realizado um estudo quantitativo, de caráter descritivo, por meio da implementação de uma pesquisa do tipo survey. A análise dos resultados foi feita com base em estatísticas multivariadas, utilizando-se a técnica da Modelagem de Equações Estruturais para se observar e analisar os elementos que compõem o fenômeno em estudo. A amostra foi composta por 338 empresas-clientes dos provedores de serviços contábeis pesquisados.
Originalidade/Relevância: A retenção de clientes pode ser um diferencial competitivo para provedores de serviços em escritórios de contabilidade.
Resultados: Os resultados da pesquisa indicam que o Modelo Teórico apresentou índices satisfatórios, considerando-se o seu ineditismo.
Contribuições teóricas/metodológicas/práticas: As principais contribuições da pesquisa são a comprovação de que as Táticas Vinculantes Financeiras, Sociais e Estruturais impactam positivamente a Confiança; e que a Confiança e o Compromisso impactam positivamente na Retenção de Clientes.
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Referencias
Al-Nassar, B. A. Y. (2015). The customer trust and customer commitment of e-customer relationship management: study at Jordan of mobile phone services. International Journal of Electronic Customer Relationship Management, 9(1), 33-55.
Alqershi, N., Ismail, I., Abualrejal, R., & Salahudin, S. N. (2020). Competitive advantage achievement through customer relationship management dimensions. Journal of Distribution Science, 18(11), 61-67.
Ascarza, E. (2018). Retention futility: targeting high-risk customers might be ineffective. Journal of Marketing Research, 55(1), 80-98.
Aurier, P., & N’Goala, G. (2010). The differing and mediating roles of trust and relationship commitment in service relationship maintenance and development. Journal of the Academic Marketing Science, 38(6), 303-325.
Bagozzi, R. P., & Phillips, L.W. (2012). Representing and testing organizational theories: a holistic construal. Administrative Science Quarterly, 27(3), 459-489.
Bearden, W. O., Netemeyer, R. G., & Haws, K. L. (2011). Handbook of marketing scales: multi-item measures for marketing and consumer behavior research. 3rd edition. Thousand Oaks: Sage Publications.
Berry, L. L., & Parasuraman, A. (1991). Marketing services: competing through quality. New York: The Free Press.
Bianchi, C., & Saleh, A. M. (2020). Investigating SME importer-foreign supplier relationship trust and commitment. Journal of Business Research, 119, 572-584.
Bitner, M. J. (1995). Building service relationships: it’s all about promises. Journal of the Academy of Marketing Science, 23(4), 246-251.
Bove, L., & Mitzifiris, B. (2007). Personality traits and the process of store loyalty in a transactional prone context. Journal of Services Marketing, 21(7), 507-519.
Byrne, B. M. (2016). Structural equation modeling with AMOS: basic concepts applications, and programming. 3rd edition. New York: Routledge.
Chang, K., Wang, C., Chin. L., & Tsai, O. (2012). Carbon allowance allocation in the transportation industry. Energy Policy, 6(2), 234-256.
Dagger, T. S., David, M. E., & Ng, S. (2011). Do relationship benefits and maintenance drive commitment and loyalty? Journal of Services Marketing, 25(4), 273-281.
Da-Hai, D., Rui-Xue, Z., & Yang, G. (2009). Reexamination an extension of customer bonding tactics in B2C e-commerce industry. In: Conference of Institute of Electrical and Electronics Engineers, 2009. Anais... Dalian: University of Technology.
Darzi, M. A., & Bhat, S. A. (2018). Personnel capability and customer satisfaction as predictors of customer retention in the banking sector: a mediated-moderation study. International Journal of Bank Marketing, 26(4), 663-679.
De Wulf, K., Odekerken-Schröder, G., & Iacobucci, D. (2001). Investments in consumer relationships: a cross-country and cross-industry exploration. Journal of Marketing, 65(4), 33-50.
Eberle, L., Milan, G. S., & Matos, C. A. (2016). Antecedents to customer retention in a corporate context. BBR - Brazilian Business Review, 13(1), 1-23.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 8, 39-50.
Fullerton, G. (2014). The moderating effect of normative commitment on the service quality-customer retention relationship. European Journal of Marketing, 48(3/4), 657-673.
Ganesh, J., Arnold, M. J., & Reynolds, K. E. (2000). Understanding the customer base of service providers: an examination of the differences between switchers and stayers. Journal of Marketing, 643), 65-87.
Gefen, D. (2002). Customer Loyalty in E-Commerce. Journal of the Association for Information Systems, 3(1), 27-51.
Gounaris, G. (2005). Measuring service quality in b2b services: an evaluation of the SERVQUAL scale vis-Ã -vis the INDSERV. Journal of Services Marketing, 19(6), 421-435.
Guo, L., Gruen, T. W., & Tang, C. (2017). Seeing relationships the lens of psychological contracts: the structure of consumer service relationships. Journal of the Academy of Marketing Science, 45, 357-376.
Guo, L., Jian, J. X., & Tang, C. (2009). Understanding the psychological process underlying customer satisfaction and retention in a relational service. Journal of Business Research, 62(34), 1.152-1.159.
Gustafsson, A., Johnson, M. D., & Roos, I. (2005). The effects of customer satisfaction, relationship commitment dimensions, and triggers on customer retention. Journal of Marketing, 69(4), 210-218.
Ha, H., Janda, S., & Muthaly, S. (2010). An understanding of satisfaction model in e-repurchase situation. European Journal of Marketing, 44(7/8), 997-1016.
Hair Jr., J. F., Barry, J. B., Anderson, R. E., & Black, W. C. (2018). Multivariate data analysis. 8th edition. Boston: Cengage.
Hennig-Thurau, T., & Klee, A. (1997). The impact of customer satisfaction and relationship quality on customer retention: a critical reassessment and model development. Psychology & Marketing, 14(8), 737-764.
Heweyy, K., Money, R. B., & Sharma, S. (2002). An exploration of the moderating role of buyer corporate culture in industrial buyer-seller relationships. Journal of the Academy of Marketing Science, 30(3), 229-239.
Islam, J. V., Shahid, S., Rasool, A., Rahman, Z., Khan, I., & Rather, R. A. (2020). Impact of website attributes on customer engagement in banking: a solicitation of stimulus-organism-response theory. International Journal of Bank Marketing, 38(6), 1.279-1.303.
Jaiswal, A., Niraj, R., Park, C. H., & Agarwal, M. K. (2018). The effect of relationship and transactional characteristics on customer retention in emerging online markets. Journal of Business Research, 92, 25-35.
Kale, S. H. (2004). Failure and the seven deadly sins. Marketing Management, 13(5), 42-46.
Kim, J., Hong, S., Min, J., & Lee, H. (2012). Antecedents of application service continuance: a synthesis of satisfaction and trust. Expert Systems With Applications, 38, 9.530-9.542.
Kim, J. (2019). The impact of different price promotions on customer retention. Journal of Retailing and Consumer Services, 46, 95-102.
Kline, R. B. (2015). Principles and practice of structural equation modeling. 4th edition. New York: The Guilford Press.
Larsson, A., & Broström, E. (2020). Ensuring customer retention: insures’ perception of customer loyalty. Marketing Intelligence & Planning, 38(2), 151-166.
Li, J. C., Xu, Y., & Li, H. (2005). An empirical study of dynamic customer relationship management. Journal of Retailing and Consumer Services, 12(4), 431-441.
Liang, C. J., & Wang, W. H. (2008). Do loyal and more involved customers reciprocate retailers’ relationship efforts. Journal of Services Research, 8(1), 73-85.
Liang, C. J., & Wang, W. H. (2007). The behavioral sequence of information education services industry in Taiwan: relationship bonding tactics, relationship quality and behavioral loyalty. Measuring Business Excellence, 11(2), 62-74.
Lin, J. S. C., & Wu, C. Y. (2011). The role of expected future use in relationship-based service retention. Managing Service Quality, 21(5), 535-551.
Liu, T., & Wu, L. (2007). Customer retention and cross-buying in the banking industry: an integration of service attributes satisfaction and trust. Journal of Financial Services Marketing, 12, 132-145.
Lopes, E. L., Marcio, T. F., Pizzinnatto, N. K., & Cunha, R. (2012). Táticas vinculantes em marketing de relacionamento: uma aplicação no varejo tradicional e virtual. BASE - Revista de Administração e Contabilidade da Unisinos, 9(2), 116-133.
Malhotra, N. K., Nunan, D., & Birks, D. F. (2017). Marketing research: applied approach. 5th edition. New York: Pearson.
Milan, G. S. (2006). A prática do marketing de relacionamento e a retenção de clientes: um estudo aplicado em um ambiente de serviços. 2006. Tese (Doutorado em Engenharia da Produção). Porto Alegre: Universidade Federal do Rio Grande do Sul, Escola de Engenharia.
Milan, G. S., Eberle, L., & Bebber, S. (2015). Perceived value, reputation, trust, and switching costs as determinants of customer retention. Journal of Relationship Marketing, 14(2), 109-123.
Milan, G. S., Slongo, L. A., Eberle, L., De Toni, D., & Bebber, S. (2018). Determinants of customer loyalty: a study with customers of a Brazilian bank. Benchmarking: An International Journal, 25(9), 3.935-3.950.
Moliner, M. A., Spanchez, J., Rodríguez, R. M., & Callarisa, L. (2007). Perceived relationship quality and post-purchase perceived value. European Journal of Marketing, 41(11/12), 1.392-1.422.
Moliner-Velazquez, B., Fuentes-Blasco, M., & Gil-Saura, I. (2014). Value antecedents in relationship between tourism companies. Journal of Business and Industrial Marketing, 29(3), 215-226.
Morgan, R. M., & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20-38.
N’Goala, G. (2007). Customer switching resistance (CSR): the effects of perceived equity, trust and relationship commitment. International Journal of Service Industry Management, 18(5), 510-533.
Odekerken-Schr̦der, G., De Wulf, K., & Schumaker, P. (2003). Strengthening outcomes of retailer-consumer relationships Рthe dual impact of relationship marketing tactics and consumer personality. Journal of Business Research, 56(3), 177-90.
Palmatier, R. W., Dant, R. P., Grewal, D., & Evan, K. R. (2006). Factors influencing the effectiveness of relationship marketing: a meta-analysis. Journal of Marketing, 70(4), 136-153.
Palmatier, R. W., Houston, M. B., Dant, R. P., & Grewal, D. (2013). Relationship velocity: toward a theory of relationship dynamics. Journal of Marketing, 77(1), 13-30.
Parawansa, D. A. S. (2018). Effect of commitment and customers’ satisfaction on the relationship between service quality and customer retention in rural banks in Makassar, Indonesia. Journal of Management Development, 37(1), 53-64.
Parker, K. R., Nitse, P., & Tay, A. S. M. (2009). The impact of inaccurate color on customer retention and CRM. Informing Science: The International Journal of an Emerging Transdiscipline, 12(4), 105-121.
Paulssen, M., Roulet, R., & Wilke, S. (2014). Risk as moderator of the trust-loyalty relationship. European Journal of Marketing, 48(5/6), 964-981.
Peterson, R. (1995). Relationship marketing and the consumer. Journal of the Academy of Marketing Science, 23(4), 345-356.
Ponder, N., Holloway, B. B., & Hansen, J. D. (2016). The mediating effects of customers intimacy perceptions on the trust-commitment relationship. Journal of Services Marketing, 3(1), 75-87.
Quach, S. (2022). Customer retention: exploring the effects of relationship layers and perceived indifference. Journal Consumer Behavior, 212, 543-553.
Rodriguéz, C., & Wilson, D. (2002). Relationship bonding and trust as a foundation for commitment in U.S. - Mexican strategic alliances: a structural equation modeling approach. Journal of International Marketing, 10(4), 53-76.
Rousseau, D. J., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: a cross-discipline view of trust. The Academy of Management Review, 45(16), 393-404.
Rui-Xye, Z. (2011). Retracted Article: The effects of customer bonding tactics of e-tailors on customer retention orientation. International Conference on E-Business and E-Government, ICEE2011 - Proceedings, 5881857, 1723-1726.
Rust, R. T., Zeithaml, V. A., & Lemon, K. N. (2000). Driving customer equity: how customer lifetime value is reshaping corporate strategy. New York: Free Press.
Saleh, A., Ali, G., & Quazi, K. (2013). Comparative study of consumer and B2B goods importers trust and commitment: evidence from an Asian developing country. Australasian Marketing Journal, 21(2), 126-136.
Salem, S. F. (2021). Do relationship marketing constructs enhance consumer retention? An empirical study within the hotel industry. Sage Open, 11(2), 215824402110092.
Shaalan, A. S., Reast, J., Johnson, D., & Tourky, M. E. (2013). East meets west: toward a theoretical model linking Guanxi and relationship marketing. Journal of Business Research, 66(12), 2515-2521.
Tabachnick, B. G., & Fidell, L. S. (2019). Using multivariate statistics. 7th edition. Boston: Pearson.
Turner, L., & Ash, J. (1970). La horda dorada: el turismo internacional y la periferia del placer. Madrid: Endymion.
WANG, S. W. (2014). The moderating effects of involvement with respect to customer relationship management of the airline sector. Journal of Air Transport Management, 35(7), 57-63.
Wang, W., Liang, C., & Wu, Y. (2006). Relationship bonding tactics, relationship quality and customer behavioral loyalty - behavioral sequence Taiwan’s information services industry. Journal of Services Research, 6(1), 345-356.
Wang, W., Wang, N., Jiang, L., Yang, Z., & Cui, Y. (2016). Managing relationship with power advantage buyers: the role of supplier initiated bonding tactics in long-term buyer-supplier collaborations. Journal of Business Research, 69(12), 5.587-5.596.
White, L., & Yanamandram, V. (2007). A model of customer retention of dissatisfied business services customers. Managing Service Quality, 17(3), 298-316.
Yoon, S. (2002). The antecedents and consequences of trust in online-purchase decisions. Journal of Interactive Marketing, 16(2), 47-63.
Yufang, J., & Xiaobing, S. (2012). Bonding tactic sets of on-line stores: an empirical study. Joint Conference on Service Sciences, 34(4), 95-99.
Zhang, J. (2005). Channel coordination in the presence of a dominant retailer. Marketing Science, 24(2), 254-262.
Zhang, J., Dong, P., & Leone, P. (2009). Quantifying the benefits of individual-level targeting in the presence of firm strategic behavior. Journal of Marketing Research, 46(2), 207-221.
Alqershi, N., Ismail, I., Abualrejal, R., & Salahudin, S. N. (2020). Competitive advantage achievement through customer relationship management dimensions. Journal of Distribution Science, 18(11), 61-67.
Ascarza, E. (2018). Retention futility: targeting high-risk customers might be ineffective. Journal of Marketing Research, 55(1), 80-98.
Aurier, P., & N’Goala, G. (2010). The differing and mediating roles of trust and relationship commitment in service relationship maintenance and development. Journal of the Academic Marketing Science, 38(6), 303-325.
Bagozzi, R. P., & Phillips, L.W. (2012). Representing and testing organizational theories: a holistic construal. Administrative Science Quarterly, 27(3), 459-489.
Bearden, W. O., Netemeyer, R. G., & Haws, K. L. (2011). Handbook of marketing scales: multi-item measures for marketing and consumer behavior research. 3rd edition. Thousand Oaks: Sage Publications.
Berry, L. L., & Parasuraman, A. (1991). Marketing services: competing through quality. New York: The Free Press.
Bianchi, C., & Saleh, A. M. (2020). Investigating SME importer-foreign supplier relationship trust and commitment. Journal of Business Research, 119, 572-584.
Bitner, M. J. (1995). Building service relationships: it’s all about promises. Journal of the Academy of Marketing Science, 23(4), 246-251.
Bove, L., & Mitzifiris, B. (2007). Personality traits and the process of store loyalty in a transactional prone context. Journal of Services Marketing, 21(7), 507-519.
Byrne, B. M. (2016). Structural equation modeling with AMOS: basic concepts applications, and programming. 3rd edition. New York: Routledge.
Chang, K., Wang, C., Chin. L., & Tsai, O. (2012). Carbon allowance allocation in the transportation industry. Energy Policy, 6(2), 234-256.
Dagger, T. S., David, M. E., & Ng, S. (2011). Do relationship benefits and maintenance drive commitment and loyalty? Journal of Services Marketing, 25(4), 273-281.
Da-Hai, D., Rui-Xue, Z., & Yang, G. (2009). Reexamination an extension of customer bonding tactics in B2C e-commerce industry. In: Conference of Institute of Electrical and Electronics Engineers, 2009. Anais... Dalian: University of Technology.
Darzi, M. A., & Bhat, S. A. (2018). Personnel capability and customer satisfaction as predictors of customer retention in the banking sector: a mediated-moderation study. International Journal of Bank Marketing, 26(4), 663-679.
De Wulf, K., Odekerken-Schröder, G., & Iacobucci, D. (2001). Investments in consumer relationships: a cross-country and cross-industry exploration. Journal of Marketing, 65(4), 33-50.
Eberle, L., Milan, G. S., & Matos, C. A. (2016). Antecedents to customer retention in a corporate context. BBR - Brazilian Business Review, 13(1), 1-23.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 8, 39-50.
Fullerton, G. (2014). The moderating effect of normative commitment on the service quality-customer retention relationship. European Journal of Marketing, 48(3/4), 657-673.
Ganesh, J., Arnold, M. J., & Reynolds, K. E. (2000). Understanding the customer base of service providers: an examination of the differences between switchers and stayers. Journal of Marketing, 643), 65-87.
Gefen, D. (2002). Customer Loyalty in E-Commerce. Journal of the Association for Information Systems, 3(1), 27-51.
Gounaris, G. (2005). Measuring service quality in b2b services: an evaluation of the SERVQUAL scale vis-Ã -vis the INDSERV. Journal of Services Marketing, 19(6), 421-435.
Guo, L., Gruen, T. W., & Tang, C. (2017). Seeing relationships the lens of psychological contracts: the structure of consumer service relationships. Journal of the Academy of Marketing Science, 45, 357-376.
Guo, L., Jian, J. X., & Tang, C. (2009). Understanding the psychological process underlying customer satisfaction and retention in a relational service. Journal of Business Research, 62(34), 1.152-1.159.
Gustafsson, A., Johnson, M. D., & Roos, I. (2005). The effects of customer satisfaction, relationship commitment dimensions, and triggers on customer retention. Journal of Marketing, 69(4), 210-218.
Ha, H., Janda, S., & Muthaly, S. (2010). An understanding of satisfaction model in e-repurchase situation. European Journal of Marketing, 44(7/8), 997-1016.
Hair Jr., J. F., Barry, J. B., Anderson, R. E., & Black, W. C. (2018). Multivariate data analysis. 8th edition. Boston: Cengage.
Hennig-Thurau, T., & Klee, A. (1997). The impact of customer satisfaction and relationship quality on customer retention: a critical reassessment and model development. Psychology & Marketing, 14(8), 737-764.
Heweyy, K., Money, R. B., & Sharma, S. (2002). An exploration of the moderating role of buyer corporate culture in industrial buyer-seller relationships. Journal of the Academy of Marketing Science, 30(3), 229-239.
Islam, J. V., Shahid, S., Rasool, A., Rahman, Z., Khan, I., & Rather, R. A. (2020). Impact of website attributes on customer engagement in banking: a solicitation of stimulus-organism-response theory. International Journal of Bank Marketing, 38(6), 1.279-1.303.
Jaiswal, A., Niraj, R., Park, C. H., & Agarwal, M. K. (2018). The effect of relationship and transactional characteristics on customer retention in emerging online markets. Journal of Business Research, 92, 25-35.
Kale, S. H. (2004). Failure and the seven deadly sins. Marketing Management, 13(5), 42-46.
Kim, J., Hong, S., Min, J., & Lee, H. (2012). Antecedents of application service continuance: a synthesis of satisfaction and trust. Expert Systems With Applications, 38, 9.530-9.542.
Kim, J. (2019). The impact of different price promotions on customer retention. Journal of Retailing and Consumer Services, 46, 95-102.
Kline, R. B. (2015). Principles and practice of structural equation modeling. 4th edition. New York: The Guilford Press.
Larsson, A., & Broström, E. (2020). Ensuring customer retention: insures’ perception of customer loyalty. Marketing Intelligence & Planning, 38(2), 151-166.
Li, J. C., Xu, Y., & Li, H. (2005). An empirical study of dynamic customer relationship management. Journal of Retailing and Consumer Services, 12(4), 431-441.
Liang, C. J., & Wang, W. H. (2008). Do loyal and more involved customers reciprocate retailers’ relationship efforts. Journal of Services Research, 8(1), 73-85.
Liang, C. J., & Wang, W. H. (2007). The behavioral sequence of information education services industry in Taiwan: relationship bonding tactics, relationship quality and behavioral loyalty. Measuring Business Excellence, 11(2), 62-74.
Lin, J. S. C., & Wu, C. Y. (2011). The role of expected future use in relationship-based service retention. Managing Service Quality, 21(5), 535-551.
Liu, T., & Wu, L. (2007). Customer retention and cross-buying in the banking industry: an integration of service attributes satisfaction and trust. Journal of Financial Services Marketing, 12, 132-145.
Lopes, E. L., Marcio, T. F., Pizzinnatto, N. K., & Cunha, R. (2012). Táticas vinculantes em marketing de relacionamento: uma aplicação no varejo tradicional e virtual. BASE - Revista de Administração e Contabilidade da Unisinos, 9(2), 116-133.
Malhotra, N. K., Nunan, D., & Birks, D. F. (2017). Marketing research: applied approach. 5th edition. New York: Pearson.
Milan, G. S. (2006). A prática do marketing de relacionamento e a retenção de clientes: um estudo aplicado em um ambiente de serviços. 2006. Tese (Doutorado em Engenharia da Produção). Porto Alegre: Universidade Federal do Rio Grande do Sul, Escola de Engenharia.
Milan, G. S., Eberle, L., & Bebber, S. (2015). Perceived value, reputation, trust, and switching costs as determinants of customer retention. Journal of Relationship Marketing, 14(2), 109-123.
Milan, G. S., Slongo, L. A., Eberle, L., De Toni, D., & Bebber, S. (2018). Determinants of customer loyalty: a study with customers of a Brazilian bank. Benchmarking: An International Journal, 25(9), 3.935-3.950.
Moliner, M. A., Spanchez, J., Rodríguez, R. M., & Callarisa, L. (2007). Perceived relationship quality and post-purchase perceived value. European Journal of Marketing, 41(11/12), 1.392-1.422.
Moliner-Velazquez, B., Fuentes-Blasco, M., & Gil-Saura, I. (2014). Value antecedents in relationship between tourism companies. Journal of Business and Industrial Marketing, 29(3), 215-226.
Morgan, R. M., & Hunt, S. D. (1994). The commitment-trust theory of relationship marketing. Journal of Marketing, 58(3), 20-38.
N’Goala, G. (2007). Customer switching resistance (CSR): the effects of perceived equity, trust and relationship commitment. International Journal of Service Industry Management, 18(5), 510-533.
Odekerken-Schr̦der, G., De Wulf, K., & Schumaker, P. (2003). Strengthening outcomes of retailer-consumer relationships Рthe dual impact of relationship marketing tactics and consumer personality. Journal of Business Research, 56(3), 177-90.
Palmatier, R. W., Dant, R. P., Grewal, D., & Evan, K. R. (2006). Factors influencing the effectiveness of relationship marketing: a meta-analysis. Journal of Marketing, 70(4), 136-153.
Palmatier, R. W., Houston, M. B., Dant, R. P., & Grewal, D. (2013). Relationship velocity: toward a theory of relationship dynamics. Journal of Marketing, 77(1), 13-30.
Parawansa, D. A. S. (2018). Effect of commitment and customers’ satisfaction on the relationship between service quality and customer retention in rural banks in Makassar, Indonesia. Journal of Management Development, 37(1), 53-64.
Parker, K. R., Nitse, P., & Tay, A. S. M. (2009). The impact of inaccurate color on customer retention and CRM. Informing Science: The International Journal of an Emerging Transdiscipline, 12(4), 105-121.
Paulssen, M., Roulet, R., & Wilke, S. (2014). Risk as moderator of the trust-loyalty relationship. European Journal of Marketing, 48(5/6), 964-981.
Peterson, R. (1995). Relationship marketing and the consumer. Journal of the Academy of Marketing Science, 23(4), 345-356.
Ponder, N., Holloway, B. B., & Hansen, J. D. (2016). The mediating effects of customers intimacy perceptions on the trust-commitment relationship. Journal of Services Marketing, 3(1), 75-87.
Quach, S. (2022). Customer retention: exploring the effects of relationship layers and perceived indifference. Journal Consumer Behavior, 212, 543-553.
Rodriguéz, C., & Wilson, D. (2002). Relationship bonding and trust as a foundation for commitment in U.S. - Mexican strategic alliances: a structural equation modeling approach. Journal of International Marketing, 10(4), 53-76.
Rousseau, D. J., Sitkin, S. B., Burt, R. S., & Camerer, C. (1998). Not so different after all: a cross-discipline view of trust. The Academy of Management Review, 45(16), 393-404.
Rui-Xye, Z. (2011). Retracted Article: The effects of customer bonding tactics of e-tailors on customer retention orientation. International Conference on E-Business and E-Government, ICEE2011 - Proceedings, 5881857, 1723-1726.
Rust, R. T., Zeithaml, V. A., & Lemon, K. N. (2000). Driving customer equity: how customer lifetime value is reshaping corporate strategy. New York: Free Press.
Saleh, A., Ali, G., & Quazi, K. (2013). Comparative study of consumer and B2B goods importers trust and commitment: evidence from an Asian developing country. Australasian Marketing Journal, 21(2), 126-136.
Salem, S. F. (2021). Do relationship marketing constructs enhance consumer retention? An empirical study within the hotel industry. Sage Open, 11(2), 215824402110092.
Shaalan, A. S., Reast, J., Johnson, D., & Tourky, M. E. (2013). East meets west: toward a theoretical model linking Guanxi and relationship marketing. Journal of Business Research, 66(12), 2515-2521.
Tabachnick, B. G., & Fidell, L. S. (2019). Using multivariate statistics. 7th edition. Boston: Pearson.
Turner, L., & Ash, J. (1970). La horda dorada: el turismo internacional y la periferia del placer. Madrid: Endymion.
WANG, S. W. (2014). The moderating effects of involvement with respect to customer relationship management of the airline sector. Journal of Air Transport Management, 35(7), 57-63.
Wang, W., Liang, C., & Wu, Y. (2006). Relationship bonding tactics, relationship quality and customer behavioral loyalty - behavioral sequence Taiwan’s information services industry. Journal of Services Research, 6(1), 345-356.
Wang, W., Wang, N., Jiang, L., Yang, Z., & Cui, Y. (2016). Managing relationship with power advantage buyers: the role of supplier initiated bonding tactics in long-term buyer-supplier collaborations. Journal of Business Research, 69(12), 5.587-5.596.
White, L., & Yanamandram, V. (2007). A model of customer retention of dissatisfied business services customers. Managing Service Quality, 17(3), 298-316.
Yoon, S. (2002). The antecedents and consequences of trust in online-purchase decisions. Journal of Interactive Marketing, 16(2), 47-63.
Yufang, J., & Xiaobing, S. (2012). Bonding tactic sets of on-line stores: an empirical study. Joint Conference on Service Sciences, 34(4), 95-99.
Zhang, J. (2005). Channel coordination in the presence of a dominant retailer. Marketing Science, 24(2), 254-262.
Zhang, J., Dong, P., & Leone, P. (2009). Quantifying the benefits of individual-level targeting in the presence of firm strategic behavior. Journal of Marketing Research, 46(2), 207-221.
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2026-05-04
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Cómo citar
Táticas vinculantes, confiança e compromisso como antecedentes da retenção de clientes em escritórios de contabilidade. (2026). Enfoque: Reflexão Contábil, 45(2), 87-102. https://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/71226
