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Develops a model of the service delivery process in the business‐to‐business context which extends the well‐known Gaps Model and accounts for major differences between the provider/consumer model and business‐to‐business relationships. Describes ongoing efforts to measure service quality in different business‐to‐business settings and contrasts them with the SERVQUAL approach. Also describes a new approach for creating business‐to‐business relationships as well as implications for managers given the task of creating a competitive advantage through a service quality initiative.

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