Customer and value‐oriented business strategies are increasingly important in the context of business to business services. However, little is known about the construction of customer value of B to B services. Also the influences of specific dimensions of service quality on customer value are open to debate. This study aims to explore the construction of customer value of B to B services, and to examine how specific dimensions of service quality contribute to customer value.
The research data consists of 90 questionnaires which were collected through the structured interview method among Finnish business organizations. Hypothesis testing was conducted through linear multiple‐regression analysis.
The results suggest that customer value of B to B services is composed of attribute and consequence level elements. Reliability, responsiveness, and assurance were found as the key contributors of consequence level customer value. Attribute level customer value is affected by empathy, responsiveness and assurance dimensions of service quality. Thus, by focusing on right dimensions of service quality organizations are most effectively able to cultivate customer value.
The study identifies the dimensional structure of customer value and suggests a detailed method to investigate the relationship between service quality and customer value.
