為描述接觸關係狀況，一般均藉品質來進行分析，而「品質」之評估，必涉及價值判斷等問題，其所關心的是「較佳」（better），而非「較多」（more）的概念（Liu, 1987），故本研究主要強調以顧客本身為評估工具，依其知覺反應來直接描述其接觸關係知覺品質。 針對此知覺品質，除透過相關文獻及理論，來探討並回顧知覺性評估之涵意、應用層面及研究途徑等內容外，本研究也參酌應用「資訊整合理論」（Information Integration Theory, IIT）之判斷模式，進行對會計師專業服務接觸關係之顧客品質知覺實驗，研究顯示，整體受測者傾向採等權重平均模式來整合專業服務接觸關係之信任感與滿意度中所含之專業素養與服務熱忱付出程度兩項刺激物，且就個人水準而言，此等權重平均模式亦多數出現在各受測者之間，研究者特就此結果說明對會計師專業服務接觸關係管理政策之涵意。

　　　　　We generally describe the encounter relationship condition in order to analysis its quality. The evaluation of quality involves the judgment of value. It concerns the concept of “better” instead of “more”. This study uses the investigator himself/herself as an evaluation tool and describes encounter relationship quality by perceived evaluation. The related theories and Literature were reviewed to study the meaning application level and study methodology in perceived quality. In addition, the Information Integration Theory is also included in the judgment process. 40 subjects were picked in the perceived experiment of professional service encounter. Subjects tend to integrate two stimulation professional competency and service attitude by equal-weight averaging model. Secondly, this situation was seen by many subjects.