Abstract
The improvement of service quality has become a major strategy for improving competitiveness. The identification of customers’ requirements and the measurement of satisfaction levels are therefore two crucial activities for enterprises. However, firms frequently fail to understand customer requirements, and the usual methods for measuring customer satisfaction are incomplete. The present research establishes an integrated model for achieving multiple targets in measuring service quality, i.e. to identify the important quality attributes that are identified by customers; to understand customer satisfaction levels with respect to these quality attributes; to discover the difference between employees’ perceptions and the customers’ perceptions of these quality attributes; to use the analytic results to improve service quality; and to identify the categories of Kano’s model of each quality attribute that can be used as critical reference on quality decisions. This integrated model is valuable for practical implementation in industries, and as an important reference for academic research on service quality.

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