The aim of this dissertation is to determine how employees of the Financial Services of Greece, (namely the Inland Revenue Service) view the functional quality of their services. The study focuses on the identification of employee perceptions and expectations of service quality and on the gap between the actual conditions and their expectations about ideal service delivery. Furthermore, this study tries to define which service quality dimensions present the greatest shortfalls based on employee perceptions and to link these shortfalls with attributes such as satisfaction and loyalty. The data collection method employed for the purposes of this research is based on a questionnaire drawing on the SERVQUAL model, which allows for comparisons between the aforementioned dimensions. The dissertation begins with the presentation of the international literature related to terms such as service quality, employee satisfaction and loyalty, public sector characteristics and analysis of the SERVQUAL model. It then proceeds with the methodology and the presentation of the gathered primary data, the statistical elaboration of which combined with the relative literature, lead to the conclusions drawn. The discussion is based on the literature and hypotheses presented on the relative chapter and provides important theoretical and managerial implications. The service quality of the targeted sample (the specific Service Department of the Inland Revenue Service) was found to be poor regarding employee perceptions. Employee satisfaction and loyalty presented also shortfalls. Finally, the dissertation provides recommendations for the improvement of the current situation in order to eliminate and minimize the negative impact that poor service quality has on employee performance and satisfaction.
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