現階段服務行銷領域中有關服務品質構面與內涵的研究，學者們所採用的方法，大部份是
透過實地訪談消費者所得到的分類結果。甚少學者是根據「需求理論」的理論觀點，從一
套能解釋大多數人類需求內涵的理論中，來導出顧客所想要的服務品質內涵。有鑑於此，
本研究認為要瞭解顧客心目中所關切的服務品質，可以從需求理論著手，並根據各需求的
內涵，來提供滿足顧客多層次需求所的對應服務品質。因此本研究即以Maslow之需求理論
為基礎，透過名目群體技術，建立一套服務品質衡量模式，並根據此模式，發展出一套服
務品質量表後（稱為SQ-NEED），再以實證資料來驗證該量表之信、效度。此外，為分析S
Q-NEED在不同服務特性下的適用情形、並探討SQ-NEED與目前廣受學界所使用之SERVQUAL
之適用情況是否類似，本研究乃針對教育、銀行、客運及洗衣等四行業共819名顧客，進
行實證性的研究。研究發現SQ-NEED不論在何種服務特性下，表現並不亞於SERVQUAL。此
外，SQ-NEED本身較適用在以「人」為主要服務對象、偏向「無形」行為服務業中。至於S
ERVQUAL本身則相對較適用在以「物」為主要服務對象、偏向「有形」行為服務業中。此
顯示因SQ-NEED與SERVQUAL的觀點不同，可能造成兩者在結果與適用情況上，產生某種程
度的差異。

A majority of researchers have classified service quality dimensions based on
data drawn from short term observations. Among services marketing literature,
however, few of researchers derived service quality dimensions from the theory
of needs.A literature review revealed that most of the scholars agree to use
"satisfying customers'''' needs" to define quality. Hence, this research took a t
heoretical approach to derive a new measurement(called SQ-NEED) from the theor
y of needs and checked SQ-NEED''''s reliability and validity by empirical data.Be
sides, in order to examine whether SQ-NEED and SERVQUAL(which is still the lea
ding measure of service quality) have similar performance under industries wit
h different service characteristics, we conducted an empirical study in Taiwan
. Data were gathered from a sample of 819 respondents across four different se
rvice industries: education, banking, passenger transportation and laundry. Re
sults indicated SQ-NEED performed at least as well as SERVQUAL under different
service industries. Moreover, SQ-NEED explained additional variance for the s
ervices that provide intangible actions and direct at people''''s bodies, while S
ERVQUAL performed better for the service that provide tangible actions and dir
ect at goods. These might be due to the different approaches adopted by the tw
o measurements.