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service management quality customer system employee research business company organisation satisfaction factor performance process information relationship journal control table quality management result product mystery sample manager worker level marketing mystery shopping respondent sigma resource perception organization customer satisfaction study analysis version flex workers aspect shopping resource management flex company group effect paper relation fi rms service quality practice excellence industry number series change value activity survey organisational netherland score questionnaire report 2000 version information systems control systems wiele development improvement model rotterdam measurement scheme question iso 9000 series market fication certification focus training