Department of Management, University of Economic Sciences, Tehran, Iran
Today, paying attention to the customer satisfaction is more valued due to the globalization and the competitiveness of the affairs. All companies that provide the same services to their customers in order to increase customer satisfaction should implement the Delta Model. It should be noted that this companies should have different and appropriate responses to each customer needs. The results of the research show that the personnel of the accounting units of the joint stock companies are neat, trustworthy in collecting information, accountable for their performance and they pay attention to get a feedback from the others.
Delta model, Service quality, Customer satisfaction, Behavior, Service