隨著台灣觀光休閒產業的發展，從事旅館民宿的業者與日俱增。然而，業者與顧客在提供與接受住宿與餐飲的服務過程中，若干失誤可能會隨時發生且未被適當地解決，導致顧客心生不滿而利用網路媒體散播負面口碑。業者在提供相關服務時，若將可能導致服務失誤的肇始原因牢記在心，加以防範，則能避免負面口碑的產生，以免產生經營危機。為了解旅館民宿業的服務失誤原因，本研究收集消費者在台大批踢踢實業坊Hotel（旅館）版所發表的近二年旅館抱怨文，共蒐集195則有效文章以進行內容分析。研究結果發現會讓顧客在網路發表旅館抱怨文章的服務失誤可區分為五大類：旅館民宿設施、服務傳送過程、顧客需求未能滿足、其他顧客行為以及員工不當行為等的服務失誤。在旅館民宿設施的服務失誤類型中，主要是導因於消費者對設備整潔、設備品質的不滿意；服務傳送過程的服務失誤類型中，主要發生在飯店民宿的訂房失誤與餐飲品質不佳；在顧客需求未能滿足的服務失誤類型中，以備品課題為主要服務失誤原因；在其他顧客行為造成的服務失誤類型中，以顧客過多以及顧客素質為主要失誤因素；最後，在員工不當行為產生的服務失誤中，員工態度不佳為主要不滿的因素。本研究所獲得之結果，可以作為旅館民宿從業者的參考，也可以作為後續服務失誤抱怨的研究基礎。

Service failures are not easily to be avoided during the interaction of providers and customers, especially in the hotel and bed & breakfast accommodation industry. Few customers sometimes complain of one service provider on Internet after an uncomfortable experience since making comments on Internet is becoming accessible and gets many responses efficiently. However, serious dissatisfaction disseminated via Internet will become the negative word-of-mouth and may damage the reputation of service providers. The purpose of this study was to explore the reasons of service failures of Hotel and Bed and Breakfast. 195 complaint contents in Hotel issue of Bulletin Board System on National Taiwan University were collected. By content analysis, the current study found that the main service failures which the customer complained publicly on the Internet could be attributed into five categories: hotel facilities, the service delivery process, unsatisfied specified needs of the customer, the behavior of other customers, and unprompted and unsolicited employee actions. This study offers potentially invaluable referral for the providers of Hotel and Bed & Breakfast to avoid the occurrence of the service failures and to promote the satisfaction of customers, and can also be used as the basis for subsequent research service failure complaints.