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In this paper, the relationship between operations strategy and performance through flexibility as a moderating variable is analysed within the service setting of engineering consulting firms in Spain. A framework for service strategy dimensions is suggested while manufacturing flexibility dimensions are applied to service operations considering necessary adaptations. A path analysis model is applied in order to enhance the understanding of interactions. This research proves that service operations strategy has a significant positive and direct effect on service delivery performance. The fact that is especially relevant is that flexibility plays a more intense moderating role for efficiency performance measures than for customer satisfaction performance measures.

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